International Group Accounting (RLE Accounting)
International Group Accounting (RLE Accounting)

Author: S. Gray

Publisher: Routledge

Published: 2013-11-26

Total Pages: 466

ISBN-13: 1134708424

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The 43 papers in this collection, originally published from 1972 to 1987 delve into accounting, observing and exploring its functioning. They construct a basis for interrogating it in use and indeed they attempt to account for accounting. The author seeks to understand accounting, to appreciate what it is, what it does and how it does it, examining it from without rather than from within.

The History of Accounting (RLE Accounting)
The History of Accounting (RLE Accounting)

Author: Michael Chatfield

Publisher: Routledge

Published: 2014-02-05

Total Pages: 678

ISBN-13: 1134675453

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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.

Perspectives on Accounting and Finance in China (RLE Accounting)
Perspectives on Accounting and Finance in China (RLE Accounting)

Author: John Blake

Publisher: Routledge

Published: 2013-12-04

Total Pages: 395

ISBN-13: 1134603215

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The rush of entrepreneurial activity in China has been watched with interest by the financial world. This book, the result of an international symposium on Chinese accounting and financial management, assesses the little-known accounting scene in China which up until 1978 remained behind closed doors. Divided into four sections, the volume covers: Chinese perspectives on accounting the business and financial structure of China, including the re-emergence of a Chinese stock market the regulatory framework of accounting in China and comparisons with international accounting standards; the impact of current reforms in Chinese accounting practice the emergence of a new accounting profession in China. The concluding chapter provides an overview of the cultural context of the reforms which took place in the 1990s. By using comparisons with other Asian countries’ accounting systems, like Taiwan, the contributors to the volume give an analysis of the state of accountancy in China during the 1990s.

The International Accounts (RLE Accounting)
The International Accounts (RLE Accounting)

Author: Cleona Lewis

Publisher: Routledge

Published: 2013-12-04

Total Pages: 183

ISBN-13: 1317974441

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This volume analyses and presents the results of the trade, service and financial operations between any given country and the rest of the world. Among other issues the volume discusses tax measures of the 1920s, ascertaining the trend of foreign assets, verifying economic theory, providing analysis of war and reconstruction problems, and discussing foreign investments from the USA, France, Canada and Britain.

The History of Accounting
The History of Accounting

Author: Michael Chatfield

Publisher: Taylor & Francis

Published: 1996

Total Pages: 649

ISBN-13: 9780815308096

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This encyclopedia's more than 400 entries focus on such subjects as publications in the field, institutional bodies, accounting and economic concepts and much more. It is aimed at the student, researcher or professional.

Studies of Company Records (RLE Accounting)
Studies of Company Records (RLE Accounting)

Author: J. R. Edwards

Publisher: Routledge

Published: 2013-12-04

Total Pages: 407

ISBN-13: 1134706812

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This anthology comprises a selection of articles which demonstrates the explanatory potential of company records as source material for the accounting historian. They were published in the UK and the USA between 1954 and 1984. The articles reproduced are based on the records of what is the modern business enterprise and they identify and explain the development of external financial reporting procedures.

Reporting Fixed Assets in Nineteenth-Century Company Accounts
Reporting Fixed Assets in Nineteenth-Century Company Accounts

Author: J. Edwards

Publisher: Routledge

Published: 2013-11-26

Total Pages: 585

ISBN-13: 1134706537

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This book focuses on the way in which businessmen responded to the new problem of accounting for fixed assets when measuring periodic profit. The book is divided into four sections: the first embraces items that examine asset valuation procedures in general use during the nineteenth century. The second focuses on the particular practices that became popular among public utility companies. The third comprises studies on influences, particularly legal ones on the treatment of fixed assets in company accounts. The final section examines the likely economic effect of using particular valuation procedures and is another area where available material is scarce. Of the twenty-seven items included, seven were written during the nineteenth century and the remainder during the twentieth. Their emphasis is practical rather than theoretical: they set out the various ways in which companies accounted for fixed assets and provide some explanation for the choices made.

Financial Accounting (RLE Accounting)
Financial Accounting (RLE Accounting)

Author: John Blake

Publisher: Routledge

Published: 2013-12-04

Total Pages: 227

ISBN-13: 1134602936

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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.

American Accountants and Their Contributions to Accounting Thought (RLE Accounting)
American Accountants and Their Contributions to Accounting Thought (RLE Accounting)

Author: John J. Kahle

Publisher: Routledge

Published: 2014-02-05

Total Pages: 201

ISBN-13: 1134711018

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Accounting carries with its history a vast number of ideas which have slowly developed along with it. This volume relates this history as it took place during the first three decades of the twentieth century in the United States. In particular it deals with those individuals who were for the most part responsible for it. It was these pioneers who recorded their observations of the actual workings of the myriad adaptations and new devices which had slowly eased their way into accounting theory and practice in the USA in the early twentieth century.