A History of Financial Accounting RLE Accounting

Author: J. R. Edwards
Publisher: Routledge
ISBN: 1134678819
Format: PDF
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This volume deals with the evolution of accounting from earliest times, and gives particular attention to corporate accounting developments since the Industrial Revolution. The author identifies the various sources of accounting practices employed by British companies, to demonstrate the main changes which have taken place, when they occurred and why. The author emphasises the need to understand the legal, social and economic context in which accountancy changes take place, and also studies the conflicts which arise between suppliers and users of accounting statements. The study concludes with an examination of the duties performed by the professional accountant, the extent to which these have changed in the course of time and how his position in society is reinforced by the activities of professional institutions.

Financial Accounting RLE Accounting

Author: John Blake
Publisher: Routledge
ISBN: 1134602936
Format: PDF, ePub
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This book is a practical textbook for first-year students. It begins by describing the nature and environment of accounting and continues with an examination of the double entry book-keeping system. There are chapters on the principles which govern accounting practice and the presentation and interpretation of accounts. Inflation accounting is also covered as are cash budgets and funds flow.

The History of Accounting RLE Accounting

Author: Michael Chatfield
Publisher: Routledge
ISBN: 1134675453
Format: PDF, Mobi
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Global in scope, accounting has had its share of great thinkers and practitioners, from Luca Pacioloi, the father of accounting, to R. J. Chambers, W. W. Cooper, Yuji Ijiri, Stephen A. Zeff and other figures. This encyclopedia presents more than 400 entries that focus on such subjects as publications in the field, institutional bodies, accounting and economic concepts, accounting issues, authors in accounting, records, leaders in the profession, accounting in various countries, financial court cases, accounting exams and historical researchers.

Economic Accounting RLE Accounting

Author: Diran Bodenhorn
Publisher: Routledge
ISBN: 1134603495
Format: PDF, Kindle
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Divided into three parts this volume discusses the Crusoe model of accounting, and a model appropriate for the Crusoe model. It also considers some accounting problems which arise in the real world as well as a discussion of government and business accounting, along with money, banks and financial institutions.

The History of Accounting

Author: Michael Chatfield
Publisher: Routledge
ISBN: 9781138997905
Format: PDF, ePub
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Global in scope, accounting has had its share of great thinkers and practitioners. This encyclopedia presents more than 400 entries that focus on such subjects as publications in the field, institutional bodies, accounting and economic concepts, accounting issues, authors in accounting, records, leaders in the profession, accounting in various countries, financial court cases, accounting exams and historical researchers.

Management Accounting Research RLE Accounting

Author: Charles F. Klemstine
Publisher: Routledge
ISBN: 1134714580
Format: PDF, Mobi
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This bibliography presents a review of trends in management accounting research and a classified annotated listing of over 600 works in the area. It is intended to help the accounting researcher or student who wishes to review the development of the literature in management accounting over many years. The book traces this development from 1926 to 1982 through the primary academic journals. This review has focussed on accounting literature and includes only those works from outside the accounting literature that were seminal in defining and introducing a research area, and were frequently referenced in the accounting literature.

Towards a Theory and Practice of Cash Flow Accounting RLE Accounting

Author: T. A. Lee
Publisher: Routledge
ISBN: 1317963199
Format: PDF
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This book concerns developments in the history of one accounting idea. It discusses cash flow accounting and, as such, relates what can only be described as a ‘recycled’ accounting problem. Cash flow accounting is the oldest form of monetary accounting, preceding the now conventional accrual and allocation-based accounting. Largely ignored in accounting literature since the early 1950s, this collection concentrates on Lee’s work and provides the reader not only with a relevant selection of his writings on the subject since 1971, but also with a structured collection that explains the way in his thinking has developed on the subject and focuses on relevant influences.

Depreciation and Capital Maintenance RLE Accounting

Author: Richard P. Brief
Publisher: Routledge
ISBN: 1134605242
Format: PDF, ePub
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Of the nine articles reprinted in this volume originally published in 1984, those by Ladelle, Hotelling and Anton are recognized as being the classic articles on the depreciation of a single ‘machine’. Each of these articles was published in a journal that is often not accessible and reprinted here has brought them together in one place. For many years accountants have dealt with depreciation and capital maintenance as a static problem. This volume recognizes its dynamic aspects.

Cash Flow Reporting RLE Accounting

Author: Thomas A. Lee
Publisher: Routledge
ISBN: 1317975685
Format: PDF, ePub, Docs
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This collection explores Kuhn’s 1970 perception of a scientific revolution in the form of a cyclical sequence of anomaly recognition; insecurity, alternative ideas, schools of thought and dominating practices. Cash flow reporting has become a dominant accounting practice which emerged from a developmental process of Kuhnian form. The text is constructed around the various stages identified by Kuhn and selected readings are categorised accordingly.

Accounting in Australia RLE Accounting

Author: Robert H. Parker
Publisher: Routledge
ISBN: 131796392X
Format: PDF, ePub, Docs
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The history of accounting in Australia is of interest because it provides an opportunity to examine how accounting techniques, institutions and concepts have been imported and adapted to an environment similar to, but not exactly the same as that of the exporters. The book emphasizes private sector accounting over public sector accounting which is a reflection of the available literature but not of the real world of Australian accounting and is divided into 7 sections: Early Accounting Records The Financial Year Corporate Financial Reporting Audit Professional Accountancy Accounting Literature Biographies and Bibliographies