Advanced Accounting: Theory & Practice

Advanced Accounting: Theory & Practice PDF

Author: Jayaprakash Reddy

Publisher: APH Publishing

Published: 2004

Total Pages: 194

ISBN-13: 9788176486446

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Focuses On The Theory Part Of Advanced Accounting. Covers Theories Of Accounting, Accounting Standards, Measurement Of Income, Charging Prices, Human Resource Accounting, Social Responsiblity Accounting, Mechanized Accounting, Valuation Of Shares And Reporting. In Question-Answer Format, Useful For Mcom Students.

Advanced Accounting Theory and Practice

Advanced Accounting Theory and Practice PDF

Author: Kabiru I. Dandago

Publisher: Adonis & Abbey Publishers Ltd

Published: 2009-01-30

Total Pages: 285

ISBN-13: 1912234556

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Accounting 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.

Advanced Accountancy

Advanced Accountancy PDF

Author: Kabiru Isa Dandago

Publisher: Adonis & Abbey Pub Limited

Published: 2009-01

Total Pages: 288

ISBN-13: 9781906704230

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Accounting 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. ____________________________________________ Associate Professor Kabiru Isa Dandago, B.Sc., M.Sc (Acct), MBA, PhD (Econs), ACA, MNIM, MNES, MIMC, is the Immediate Past Dean, Faculty of Social and Management Sciences, Bayero University, Kano-Nigeria (2004-2008). He is currently (since June 2008), the Chairman, Bayero Consultancy Services Unit of the same University. He has been a lecturer in Accounting in the Department of Accounting of the University since 1990. Dr Dandago has taught Cost Accounting, Management Accounting, Financial Accounting, Taxation, Auditing and Investigation, Public Finance, Business Mathematics, Mathematics for Social Sciences and Research Methodology in Accounting to various Undergraduate, Post Graduate Diploma and Masters Students. He has attended many national and international conferences on Accounting and related disciplines, including the 17th World Congress of Accountants (WCOA) and the 12th World Congress of Accounting Historians (WCAH). He has published many books and journal articles in Accounting, Taxation, Auditing, Industrialization and general Management, which are enjoying wide readership in Nigeria and beyond. He is married with children.

Advanced Financial Accounting and Reporting

Advanced Financial Accounting and Reporting PDF

Author: Joanne Horton

Publisher:

Published: 2016-03-31

Total Pages: 512

ISBN-13: 9780415669184

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Developing a knowledge and understanding of the underlying principles, concepts and regulations relating to financial accounting is a cornerstone of the art of accounting. Whilst the basics of this topic are well represented in existing textbooks, a more thorough and enhanced understanding is required in order to excel at both undergraduate and postgraduate level. The main emphasis of this textbook is on financial accounting and reporting in the context of its relationship to stock market prices. With an authoritative voice, the book goes beyond standard texts on 'how to do IFRS accounting' to critically examine the rationales underlying accounting policy choice and its regulation and provide insight into the drivers of accounting change. This analysis draws on both accounting theory and empirical accounting research studies. While the focus is on both the IFRS and the US accounting systems, the critical analysis of current practice is relevant to all countries where stock market activity is of growing significance. is relevant to all countries where stock market activity is of growing significance.

The Routledge Companion to Financial Accounting Theory

The Routledge Companion to Financial Accounting Theory PDF

Author: Stewart Jones

Publisher: Routledge

Published: 2015-05-22

Total Pages: 791

ISBN-13: 1135107254

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Financial accounting theory has numerous practical applications and policy implications, for instance, international accounting standard setters are increasingly relying on theoretical accounting concepts in the creation of new standards; and corporate regulators are increasingly turning to various conceptual frameworks of accounting to guide regulation and the interpretation of accounting practices. The global financial crisis has also led to a new found appreciation of the social, economic and political importance of accounting concepts generally and corporate financial reporting in particular. For instance, the fundamentals of capital market theory (i.e. market efficiency) and measurement theory (i.e. fair value) have received widespread public and regulatory attention. This comprehensive, authoritative volume provides a prestige reference work which offers students, academics, regulators and practitioners a valuable resource containing the current scholarship and practice in the established field of financial accounting theory.

An Introduction to Modern Financial Reporting Theory

An Introduction to Modern Financial Reporting Theory PDF

Author: Brian A Rutherford

Publisher: SAGE

Published: 2000-09-30

Total Pages: 193

ISBN-13: 144626453X

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The adoption by the Accounting Standards Board of its Statement of Principles for Financial Reporting in December 1999 means that we now have an authoritative conceptual framework which should govern the production of British financial statements. Yet while the text of the Statement is directed at members of the accounting profession, students of accounting will need to understand the framework and its repercussions. An Introduction to Modern Financial Reporting Theory explains the content of the Statement in an accessible language, specifically for the student of accounting and finance. This text will be of direct and practical interest to students who need to understand the contents of the new framework, which helps to explain: why and how financial reporting is carried out; why financial statements are prepared in the way that they are; why accounting standards specify one method rather than another; how the methods specified by accounting standards relate to each other; how practice has developed and will continue to develop. Brian Rutherford emphasizes and enlarges on the key features of the framework, provides many more examples, shows how the framework applies in practice and also offers some criticisms of its content. The book clarifies to students why various methods and practices in accounting have evolved, while illustrating how they relate to each other and to the underlying function of financial reporting. This text will be essential reading on university and professional courses in advanced financial accounting, particularly courses on Accounting Theory and Financial Reporting. Brian Rutherford is Professor of Accounting at Canterbury Business School, University Kent at Canterbury.

Corporate Financial Reporting

Corporate Financial Reporting PDF

Author: Andrew Higson

Publisher: SAGE

Published: 2003-02-28

Total Pages: 244

ISBN-13: 9780761971412

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The Internet bubble has collapsed and the largest bankruptcy in US history, Enron, has made the call for greater transparency in financial reporting more important than ever. Andrew Higson draws attention to what is a 'true and fair view' in reporting and critically examines accounting theory and modern practice.

Advanced Accounting

Advanced Accounting PDF

Author: Paul M. Fischer

Publisher: South Western Educational Publishing

Published: 2004-11

Total Pages: 0

ISBN-13: 9780324312973

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Advanced Accounting, 8e offers the most authoritative, conceptually strong, and comprehensive coverage of advanced accounting topics of any text on the market. Completely updated to reflect all of the latest FASB pronouncements, it is an excellent preparation resource for the CPA exam. Advanced Accounting also provides students with the tools they need to pursue professional careers in a global economy. This is the only text on the market to utilize the horizontal approach to consolidations worksheets, the format most commonly used in the business world.