Accounting Theory and Practice
Author: M. W. E. Glautier
Publisher:
Published: 1986
Total Pages: 732
ISBN-13: 9780273025023
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Accounting for Profit for Breach of Contract
Author: Katy Barnett
Publisher:
Published: 2012
Total Pages: 257
ISBN-13: 9781472561176
DOWNLOAD EBOOKThis book defends the view that an award of an account of profits (or 'disgorgement damages') for breach of contract will sometimes be justifiable, and fits within the orthodox principles and cases in contract law, and examines the circumstances in which such an award should be made.
Accounting Principles and Practice
Author: S. Hall
Publisher: Elsevier
Published: 2014-05-16
Total Pages: 370
ISBN-13: 1483185168
DOWNLOAD EBOOKAccounting Principles and Practice describes the principles and conventions which provide the structure of Accounting practice. Many of the questions are taken from the past examinations of the Royal Society of Arts, the Association of Certified and Corporate Accountants, the Society of Incorporated Accountants, and the Institute of Chartered Accountants. This book is divided into 19 chapters and begins with a brief introduction to the double entry system of accounting. Considerable chapters are devoted to the Accounting techniques concerning the management of different types of accounts, receipts, payments, and expenditures. Other chapters examine the validity of the principles involved and of the limitations of the conventions. This text is based upon the conviction that the oft-quoted distinction between theory and practice is disastrously misleading. It demonstrates that good theory and good practice are inseparable. This book will prove useful to accountants and accounting students.
Advanced Accounting Theory and Practice
Author: Kabiru I. Dandago
Publisher: Adonis & Abbey Publishers Ltd
Published: 2009-01-30
Total Pages: 285
ISBN-13: 1912234556
DOWNLOAD EBOOKAccounting is the discipline with the oldest historical culture, being the first to be recognized by humanity when Adam and Eve were made to account for what they did in paradise. It is also the only discipline that will come into play in the Hereafter, where everybody would be raised up as an accountant - to account for all they have done during their life time on earth! Accounting is a service-providing discipline, with a rich theoretical background, which makes available information (especially financial) to guide various decision-making processes. Business owners, creditors, managers, prospective investors, government and its agencies, employees and even the general public seek accounting information to guide them when taking various informed decisions about reporting entities and the environment within which they operate. This book addresses the historical accounting culture, its theories as well as its practices. It is made up of fifteen chapters, covering various historical, theoretical and practical aspects of Accounting, ranging from accounting standardization to financial reporting. The book is an attempt to address some of the lacunae in advanced accounting issues, both in theory and in practice. Students of advanced accounting theory and practice at the professional and academic levels in Universities, Polytechnics and Professional Institutes would find the book an essential companion.
Corporate Financial Reporting
Author: Andrew Higson
Publisher: SAGE
Published: 2002-12-13
Total Pages: 242
ISBN-13: 1446229629
DOWNLOAD EBOOK`This is a book which should be read by all students, whether undergraduate and postgraduate. It also provides a succinct guide for the manager who wishes to come to grips with this topic, or the accountant nostalgic to recollect the non too praiseworthy and indecisive history of this topic′ - Managerial Auditing Journal Corporate Financial Reporting critically examines contemporary corporate financial reporting. The complexity of the reporting process and the myriad of issues facing the directors, accountants and auditors can only be successfully understood from a firm conceptual base. Recent financial scandals clearly highlight the interrelationships between all the themes explored in this book, from financial reporting to auditing, from management′s motivations to fraud. Special features of this book include: - A critical examination of accounting ′theory′ - Senior practitioners′ insights on ′a true and fair view′ - An exploration of ′the financial reporting expectations gap′ - A discussion of the nature of ′corporate performance′ - An examination of corporate fraud - An examination of the implications of ′real-time′ reporting by companies - Discussion questions at the end of each chapter The book will be relevant to advanced undergraduate as well as postgraduate and MBA students.
Environmental Accounting and Reporting
Author: Maria-Gabriella Baldarelli
Publisher: Springer
Published: 2017-04-05
Total Pages: 412
ISBN-13: 3319509187
DOWNLOAD EBOOKThis book discusses the foundations of social and environmental accounting and highlights local differences in countries like Italy and Bulgaria. It also describes the institutional environment, which affects the development and application of environmental accounting and reporting, as a basis for evaluating current achievements and the future steps that need to be taken to develop and spread environmental accounting. The book is unique in presenting exemplary cases from different emerging and developed countries. It is a valuable resource for theorists in the field, practitioners in companies, as well as investors and other stakeholders. Moreover, it provides students with the necessary theoretical constructs, empirical studies as well as practical and managerial tools to allow for a quick orientation in the methodology, techniques and selected practices used in environmental accounting and reporting.
Cost Accounting
Author: R. Palaniappan
Publisher:
Published: 2012-07-30
Total Pages: 0
ISBN-13: 9789380578347
DOWNLOAD EBOOKCost accounting provides key data to managers for planning and controlling, as well as for costing products, services, and customers. This text examines the cost accounting market and integrates current practices and theories.
Environmental Accounting in Theory and Practice
Author: K. Uno
Publisher: Springer Science & Business Media
Published: 2013-06-29
Total Pages: 451
ISBN-13: 9401714339
DOWNLOAD EBOOKPolicy failures in environment and development have been blamed on frag mented and eclectic policies and strategies. The 1992 United Nations Con ference on Environment and Development, the 'Earth Summit' in Rio de Janeiro, called therefore for an integrated approach in planning and policy making to achieve long-term sustainable growth and development. The Con ference also recognized in its action plan, the Agenda 21, that integrated poli cies need to be supported by integrated information, notably requiring the implementation of integrated environmental and economic accounting by its member States. During the preparations for the Rio Summit, scientists and practitioners of national accounting met in a Special Conference on Environmental Account ing, organized by the International Association for Research in Income and Wealth (IARIW) in Baden, Austria. Their aim was to explore the need for and methodologies of adjusting national accounts for environmental reasons. National accountants had faced mounting criticism that conventional accounting neglected new scarcities in natural capital, as well as the social cost of environmental degradation. The result of their deliberations was a draft manual, later issued by the United Nations Statistics Division (UNSD) as a handbook of Integrated Environmental and Economic Accounting.
Accounting Theory
Author: Harry I. Wolk
Publisher: SAGE
Published: 2008
Total Pages: 697
ISBN-13: 1412953456
DOWNLOAD EBOOKPresents complex materials in a clear and understandable manner. Incorporating the latest accounting standards and presenting the most up-to-date accounting theory from the top academic journals in accounting and finance throughout the world.
Accounting Theory
Author: Thomas G. Evans
Publisher: South Western Educational Publishing
Published: 2003
Total Pages: 392
ISBN-13:
DOWNLOAD EBOOKThis easy-to-read accounting theory text contains two distinct, but integrated parts. Part One focuses on two interwoven topics: accounting theory formulation and standard setting in a chronological format. This section analyzes the major historical efforts attempted in the development of an accounting theory. The Conceptual Framework project is studied, and the FASB and how it influences current standard setting is examined. Part Two covers contemporary financial reporting issues as they relate to the FASB's Conceptual Framework. Controversial accounting areas, such as cash flows, accounting for pensions, post-employment benefits and stock options, are studied within the context of the definitions of assets and liabilities provided by the Conceptual Framework. Interesting and challenging cases provide the reader with practical experience in applying accounting theory.
