Download or read book USA History and Concepts Or Understanding Accounting History and Concepts written by Walter S Sokol CPA, MBA and published by Osmora Incorporated. This book was released on 2015-02-09 with total page 31 pages. Available in PDF, EPUB and Kindle. Book excerpt: The question to ask is “Why is it important to understand the concepts of accounting? This book does not intend to transform the reader into a CPA or accounting Superstar. But rather provides a platform to individuals who find themselves intimidated by accounting types in a corporate meeting, or a student entering a business program or an individual who wants to follow a dream by opening a business but needs to understand the importance of gathering good information to make good business decisions. Know the difference between Custodial accounting and Managerial accounting. Learn about the Father of Accounting. As we know, the rate of new businesses succeeding is low. New business owners must have good business plans in place and anticipate and plan for new business costs. The author envisions this book to be designed as one small step in helping individuals understand how sound business decisions are made. It is is intended to be the first step in self-education on accounting concepts.
Download or read book A History of Accountancy in the United States written by Gary John Previts and published by . This book was released on 1997 with total page 612 pages. Available in PDF, EPUB and Kindle. Book excerpt: The only comprehensive chronicle of American accountancy from the colonial period to the present, this completely revised edition provides practicing accountants and professional accounting students with a thorough knowledge of the origins of their profession. Gary John Previts and Barbara Dubis Merino address the evolution of accounting in social, political, and economic terms and discuss the major figures in each historical period. They consider the development of accounting in all of its major institutional domains, including public practice, financial reporting, business management, government, and education.
Download or read book More Than a Numbers Game written by Thomas A. King and published by John Wiley & Sons. This book was released on 2011-02-17 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt: The world certainly suffers no shortage of accounting texts. The many out there help readers prepare, audit, interpret and explain corporate financial statements. What has been missing is a book offering context and discussion for divisive issues such as taxes, debt, options, and earnings volatility. King addresses the why of accounting instead of the how, providing practitioners and students with a highly readable history of U.S. corporate accounting. More Than a Numbers Game: A Brief History of Accounting was inspired by Arthur Levitt's landmark 1998 speech delivered at New York University. The Securities and Exchange Commission chairman described the too-little challenged custom of earnings management and presaged the breakdown in the US corporate accounting three years later. Somehow, over a one-hundred year period, accounting morphed from a tool used by American railroad managers to communicate with absent British investors into an enabler of corporate fraud. How this happened makes for a good business story. This book is not another description of accounting scandals. Instead it offers a history of ideas. Each chapter covers a controversial topic that emerged over the past century. Historical background and discussion of people involved give relevance to concepts discussed. The author shows how economics, finance, law and business customs contributed to accounting's development. Ideas presented come from a career spent working with accounting information.
Download or read book History of Public Accounting in the United States written by James Don Edwards and published by Routledge. This book was released on 2020-09-04 with total page 372 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book, first published in 1988, is a readable, concise history of the accounting profession in the US from its beginnings to the late twentieth century. It examines the roots of the profession, how it developed, how its standards have evolved, and what social, economic and legal forces have shaped it. The chapters form a series of dramatic highlights, illustrative of the multifarious problems besetting a young profession, catapulted into prominence by the economic and social forces of the twentieth century.
Download or read book A History of Accounting Thought written by Michael Chatfield and published by . This book was released on 1977 with total page 328 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Big Six Historical Thinking Concepts written by Peter Seixas and published by . This book was released on 2012-07-30 with total page 218 pages. Available in PDF, EPUB and Kindle. Book excerpt: Authors Peter Seixas and Tom Morton provide a guide to bring powerful understandings of these six historical thinking concepts into the classroom through teaching strategies and model activities. Table of Contents Historical Significance Evidence Continuity and Change Cause and Consequence Historical Perspectives The Ethical Dimension The accompanying DVD-ROM includes: Modifiable Blackline Masters All graphics, photographs, and illustrations from the text Additional teaching support Order Information: All International Based Customers (School, University and Consumer): All US based customers please contact [email protected] All International customers (exception US and Asia) please contact Nelson.international@ne lson.com
Download or read book Historical Narratives written by Mariana Imaz-Sheinbaum and published by Taylor & Francis. This book was released on 2023-10-27 with total page 104 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explains some of the psychological processes that go into narrative construction and why it is that we have so much variability of historical accounts about a single historical event. A central focus of this book is how historians go from having unconnected units of data to having a coherent, structured, and organized flow of experiences. The author argues that the way these connections are established responds to certain Gestalt psychological principles that allow us to understand not only how histories are constructed but also how this construction can be rather different depending on how these principles are applied. To illustrate how these principles are present in histories, the author analyzes classic historical writers such as Burckhardt, Huizinga, Vico, and Marx. As well as an explanation of why historical multiplicity happens, the book also offers a way to evaluate different historical narratives about the same historical event. To illustrate how the evaluative framework is at play, the author analyzes two views about the so-called discovery of America. The first one explains what happens in 1492 by using the term "discovery." The second one uses the notion of "invention" to talk about the same set of circumstances. The book provides an important epistemic tool to evaluate these different accounts—one that can be applied not only to this case but also others. This book appeals to scholars, graduate students, and upper-level undergraduate students of history and philosophy. In addition, the book may also attract intellectuals, generally considered, who are interested in how philosophy can inform and question historical practice.
Download or read book American Accountants and Their Contributions to Accounting Thought RLE Accounting written by John J. Kahle and published by . This book was released on 2016-01-31 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Accounting History and the Rise of Civilization written by Gary Giroux and published by Business Expert Press. This book was released on 2017-04-28 with total page 208 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting history continues in Volume 2 with six chapters, four supplements, plus conclusions. Chapters 1 to 3 of the second volume cover specialty topics, specifically auditing, taxes, and government accounting. Chapters 4 to 6 march along from the New Deal to beyond the mortgage meltdown and Great Recession. Supplements include audit opinions (the audit reports written for the annual financial audits), the scandals and corruption associated with accounting fraud, the formal standard setting process creating generally accepted accounting principles (GAAP), and finally computer technology, a key component of the accounting profession—and civilization. The concept of accounting as a profession developed by the 19th century, as accounting-related services (bankruptcy, taxes, and auditing) became important enough to hire experts and separate businesses to support these functions. Soon, licensing was required. Auditing and tax proved to be major money-makers for accountants. Accounting firms became mammoth and global (especially the Big 4) providing audit, tax and consulting services to giant multinational corporations as well as smaller business, governments, nonprofits organizations, and individuals. The rest of the book covers accounting since the early 20th century, when accounting became increasingly sophisticated and important to the commercial and political worlds. The 1920 reverted to “free markets,” financial market manipulation and speculation, fueled by abundant credit precipitating a boom; then the Great Depression, followed by FDR’s New Deal. Chapter 5 covers most of the post-World War II period. Chapter 6 covers the bubbles and busts of the late-20th century and beyond, with particular attention to Enron. Conclusions summarize the last 10,000 years of accounting, its overall impact on civilization, and predictions for the future.
Download or read book Kautilya s Arthashastra written by Kau?alya and published by Jaico Publishing House. This book was released on 2009-01-01 with total page 206 pages. Available in PDF, EPUB and Kindle. Book excerpt: Kautilya, also known as Chanakya, is India s most illustrious political economist of all time. He regarded economic activity as the driving force behind the functioning of any political dispensation. In fact, he went to the extent of saying that revenue should take priority over the army because sustaining the army was possible out of a well-managed revenue system.Kautilya advocated limiting the taxation power of the State, having low rates of taxation, maintaining a gradual increase in taxation and most importantly devising a tax structure that ensured compliance. He strongly encouraged foreign trade, basing it on the premise that for a successful trade contract to be established, it had to be beneficial to all. He emphasised State control and investment in land, water and mining. Kautilya was a true statesman who bridged the gap between experience and vision. For Kautilya, good governance was paramount. He suggested built-in checks and balances in systems and procedures for the containment of malpractices. Many postulates of Kautilya s philosophy of political economy are applicable to contemporary times.
Download or read book How Students Learn written by National Research Council and published by National Academies Press. This book was released on 2005-01-28 with total page 265 pages. Available in PDF, EPUB and Kindle. Book excerpt: How Students Learn: Science in the Classroom builds on the discoveries detailed in the best-selling How People Learn. Now these findings are presented in a way that teachers can use immediately, to revitalize their work in the classroom for even greater effectiveness. Organized for utility, the book explores how the principles of learning can be applied in science at three levels: elementary, middle, and high school. Leading educators explain in detail how they developed successful curricula and teaching approaches, presenting strategies that serve as models for curriculum development and classroom instruction. Their recounting of personal teaching experiences lends strength and warmth to this volume. This book discusses how to build straightforward science experiments into true understanding of scientific principles. It also features illustrated suggestions for classroom activities.
Download or read book Principles of Accounting Volume 1 Financial Accounting written by Mitchell Franklin and published by . This book was released on 2019-04-11 with total page 1056 pages. Available in PDF, EPUB and Kindle. Book excerpt: The text and images in this book are in grayscale. A hardback color version is available. Search for ISBN 9781680922929. Principles of Accounting is designed to meet the scope and sequence requirements of a two-semester accounting course that covers the fundamentals of financial and managerial accounting. This book is specifically designed to appeal to both accounting and non-accounting majors, exposing students to the core concepts of accounting in familiar ways to build a strong foundation that can be applied across business fields. Each chapter opens with a relatable real-life scenario for today's college student. Thoughtfully designed examples are presented throughout each chapter, allowing students to build on emerging accounting knowledge. Concepts are further reinforced through applicable connections to more detailed business processes. Students are immersed in the "why" as well as the "how" aspects of accounting in order to reinforce concepts and promote comprehension over rote memorization.
Download or read book Papers on Accounting History RLE Accounting written by Robert H. Parker and published by Routledge. This book was released on 2013-12-04 with total page 233 pages. Available in PDF, EPUB and Kindle. Book excerpt: Written over a period of twenty years the papers included here reflect the changing circumstances around the study of accounting history.
Download or read book A History of National Accounting written by André Vanoli and published by IOS Press. This book was released on 2005 with total page 554 pages. Available in PDF, EPUB and Kindle. Book excerpt: In A History of National Accounting, Andre Vanoli focuses on the history of accounting in the second part of the 20th century. The book is about the relations between economic theories and the observation of the present and the past looked at from the viewpoint of economic measurement. Some parts of the book are especially devoted to the French experience in this field, but the point of view is deliberately universal. The publication is about; The birth of national accounting; The evolution of systems of accounts and accounting issues in the perspective of international harmonization; National accounts as a statistical synthesis; Concepts and their relations with economic theory; Uses and status of national accounting.
Download or read book Developing Control Concepts in the Twentieth Century RLE Accounting written by Lee Parker and published by Routledge. This book was released on 2013-12-04 with total page 341 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines the conceptual development of control in the literature of both management and accounting disciplines, from 1900 to 1980. In order to portray the development of control concepts over time, the chapters are organized into sections relating to the schools of thought from which they emanated and a model of control is constructed to represent each group of concepts and their hypothesised inter-relationships. Having traced the development of control models a comparative analysis of historical development in the two streams of management and accounting literature is undertaken. This analysis reveals a pronounced lag of accounting development behind that of management literature. The reasons for this are then discussed.
Download or read book To the Past written by Ruth Sandwell and published by University of Toronto Press. This book was released on 2006-12-15 with total page 120 pages. Available in PDF, EPUB and Kindle. Book excerpt: Recent years have witnessed a breakdown in consensus about what history should be taught within Canadian schools; there is now a heightened awareness of the political nature of deciding whose history is, or should be, included in social studies and history classrooms. Meanwhile, as educators are debating what history should be taught, developments in educational and cognitive research are expanding our understanding of how best to teach it. To the Past explores some of the political, cultural and educational issues surrounding what history education is, and why we should care about it, in the twenty-first century in Canada. Originally broadcast in the fall of 2002 on the CBC Radio program Ideas, the lectures that comprise this volume not only address how history is taught in Canadian classrooms, but also explore strands within larger discussions about the meaning and purposes of history more generally. Contributors show how Canadians are demonstrating a new interest in what scholars have termed 'historical consciousness' or collective memory, through participation in a wide range of cultural activities, from visiting museums to watching the History Channel. Canadian adults and children alike seem to be seeking answers to questions of identity, meaning, community and nation in their study of the past. Through this series of essays, readers will have the opportunity to explore some of the political and ethical issues involved in this emerging field of Canadian 'citizenship through history' as they learn about public memory and broadly defined history education in Canada.
Download or read book A Conceptual Framework for Financial Accounting and Reporting written by Richard Macve and published by Routledge. This book was released on 2015-12-22 with total page 280 pages. Available in PDF, EPUB and Kindle. Book excerpt: First published in 1997. This volume is a collection of studies that look at the ‘conceptual framework’ undertaken initially for the UK’s Accounting Standards Committee (‘ASC’), and to consider how far the views expressed in them have stood the test of time as standard setters around the world have followed in the FASB’s footsteps.
