Author: C. Torben ThomsenPublisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 160
Book Description
The Accounting Model
Author: C. Torben ThomsenPublisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 160
Book Description
The Accounting Model
Author: C. Torben ThomsenPublisher:
ISBN:
Category : Accounting
Languages : en
Pages : 184
Book Description
The Accounting Model
Author: James Everil SmythPublisher:
ISBN: 9780770060398
Category : Accounting
Languages : en
Pages : 274
Book Description
Theory of Accounting and Control
Author: Shyam SunderPublisher: South Western Educational Publishing
ISBN:
Category : Business & Economics
Languages : en
Pages : 232
Book Description
Using Barnard and Simon's contract model of organizations, this text integrates financial, managerial, tax, auditing, not-for-profit and governmental aspects of accounting into a single framework within the economic theory of the firm.
Accounting Theory
Author: Harry I. WolkPublisher: SAGE
ISBN: 1412953456
Category : Business & Economics
Languages : en
Pages : 697
Book Description
Presents 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.
Application of G.S.T. to the Financial Accounting Model
Author: Daniel BoussardPublisher:
ISBN:
Category : Accounting
Languages : en
Pages : 46
Book Description
The Accounting Model and Prediction
Author: Jonathan F. PierceAlgebraic Models for Accounting Systems
Author: Salvador Cruz RambaudPublisher: World Scientific
ISBN: 9814287121
Category : Business & Economics
Languages : en
Pages : 255
Book Description
This book describes the construction of algebraic models which represent the operations of the double entry accounting system. It gives a novel, comprehensive, proof based treatment of the topic, using such concepts from abstract algebra as automata, digraphs, monoids and quotient structures.
Financial Accounting Theory and Analysis
Author: Richard G. SchroederPublisher: John Wiley & Sons
ISBN: 1119881226
Category : Business & Economics
Languages : en
Pages : 706
Book Description
In the newly revised fourteenth edition of Financial Accounting Theory and Analysis: Text and Cases, a decorated team of accounting veterans delivers an authoritative exploration of how accounting standards impact the daily decisions of accounting professionals. You'll discover how accounting theory explains why particular companies select particular accounting methods and predicts the attributes of firms by analyzing the accounting methods they employ. The authors examine the latest empirical research relevant to theories of accounting and the uses of accounting information, including the fundamental analysis model, the efficient markets hypothesis, the behavioral finance model, the positive accounting theory model, and more. This latest edition robustly summarizes current disclosure requirements for various financial statement items and reviews the development and current state of accounting theory. It also includes: Discussions of the decline of the movement to adopt international accounting standards in the United States Coverage of the proposed IASB amendment to require reporting on ESG metrics Explorations of recent attempts to promote relevant and practical accounting research in academia Updated analysis exercises for real-world financial statements Analysis of the differences between FASB and IASB accounting standards pertaining to fair value Coverage of the changes related to stock compensation contained in ASU 2021-04 and ASU 2018-07
A Mathematical Accounting Model and Its Mathaccounting Software
Author: Guoping JiePublisher: Guoping Jie
ISBN: 9780995820302
Category :
Languages : en
Pages :
Book Description
It should be time to study and apply a mathematical accounting model which is easy to understand and audit, and is accurate and reliable. The paper distinctly describes three accounting's concepts or models (physical accounting model, double-entry system model, and mathematical accounting model) and their relationships. The physical accounting model naturally exists since business emerging and is the base of all other accounting models. The physical accounting model is actually consisted of every transaction which is based on a principle: exchange of equal values. The double-entry system model, which is still used all over the world, uses a logical method to keep recording transactions accurate. Its main characters are the T account with debit and credit, chart of accounts, two classes of permanent and temporary accounts, and trial balance. The mathematical accounting model is based on a basic expanding accounting equation and has developed following main characters: mathematical axiom principle, dynamic accounting equation, sub-equation of the dynamic accounting equation, five classes of permanent accounts, multi-subaccount name, structures of financial statements, and account flow statement. The same parts of the double-entry system and mathematical accounting models are to satisfy the basic accounting equation at the beginning of a fiscal year and the ending of a fiscal year, but the difference of them is that they take the different ways to reach the ending of the fiscal year. Based on the mathematical accounting model, I have developed a MathAccounting software. The MathAccounting software, which will be introduced in detail, has four function models: Transactions, Reports, Backup/Restore, and Maintenances. The MathAccounting software has little limitation, so it can be used by all economic entities regardless of their size, nature of business, and form of business organization without any altering. The paper also introduces a concept of the great accounting, which is based on the MathAccounting software and the wealth conservation law, in detail. The great accounting means two aspects. In the great data time, centered management of accounting is an inexorable trend. Every business company can login in a government's centered database by using of its business number. And every department in an organization can do part work of the accounting about itself duty. All works of the organization's departments will be made up of the financial statements. The great accounting has many advantages, such as being difficult to draw up false accounts and to evade a tax.