A compilation drawn from over 500 years of English language accounting literature reflecting a lifetime of scholarly enquiry, this book comprises over 5000 quotations of between 1-20 lines in length. The book aims to give an historical perspective as well as an up-to-date overview of what accounting and accountants were, are and do, and is intended both as a reference book and a research tool. Its range extends from general interest to the advanced, covering rules, practices and standards, professional and academic opinions, and the social and logical foundations of accounting; it also draws on the work of scholars in other fields that have some bearing on accounting work and thought.
Table of Contents
Preface. Introduction. Abbreviations. Outline. Accounting in General. The Economic Background of Accounting. The Psychological and Social Background of Accounting. General Characteristics of Accounting. Financial Position and its Elements. Dated Valuation of Assets and Equities. Income and Income Calculation. Accounting Systems. Systematic Inquiry and Knowledge. Accounting Beliefs and Knowledge. Source Index. Subject Index.