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Accounting Principles and Concepts: An Analytical Approach (Paperback) (ISBN-13: 9783906754345)
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R Dent d'Almuano
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Books
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Description
xThis book is a philosophical analysis of accounting. The causes and effects in accountancy have been studied by the author - general principles and concepts of accounting as causes and the accounting techniques and procedures as effects. A new accounting principle - the informative principle - is presented; and for the first time in accounting literature, a dynamic relation between the income statement and the balance sheet has been illustrated. This book not only answers the question of how in accounting, but also answers the question of why.
Throughout the book, a great number of new ideas are introduced by the author. While studying accounting practice to probe the role and impact of accounting principles, a number of present day accounting practices are criticized by the author. For example, she does not regard income tax as an expense; she considers bad debt expense as a contra-sale account; and she believes that the nature and structure of the balance sheet should be studied under a combined claim-contribution approach.
Author: R Dent d'Almuano
ISBN-10: 3906754340
ISBN-13: 9783906754345
Publisher: Peter Lang Group Ag, International Academic P
Language: English
Published: 02/01/1996
Pages: 292
Format: Paperback
Throughout the book, a great number of new ideas are introduced by the author. While studying accounting practice to probe the role and impact of accounting principles, a number of present day accounting practices are criticized by the author. For example, she does not regard income tax as an expense; she considers bad debt expense as a contra-sale account; and she believes that the nature and structure of the balance sheet should be studied under a combined claim-contribution approach.
Author: R Dent d'Almuano
ISBN-10: 3906754340
ISBN-13: 9783906754345
Publisher: Peter Lang Group Ag, International Academic P
Language: English
Published: 02/01/1996
Pages: 292
Format: Paperback
By R Dent d'Almuano
xThe Author: Roseline Dent d'Almuano, Professor of Accounting and Finance, was born in Switzerland in 1965. She started her studies in Finance and Business Administration in Europe and continued in the U.S.A. where she received her Ph.D. (Business Administration and Financial Accounting) from Arizona State University. Dr. Dent d'Almuano is the author of «La Comptabilité Le But ou le Moyen?», «Instruments Dérivés: Risques et Réglementation», «Current Issues in Financial Accounting Research: A Literature Review», «A Statistical Analysis of U.S. and Japanese Banks», and «Transfer Students' Achievement in Intermediate Accounting: An Empirical Study of Arizona State University Students». She is a member of the American Accounting Association, the European Accounting Association and the Beta Gamma Sigma Honorary Society.
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