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William Andrew Paton (July 19, 1889 – April 26, 1991) was an American accountancy scholar, known as founder of the American Accounting Association in 1916, and was founder and first editor of its flagship journal The Accounting Review. [1]
Ananias Charles (A. C.) Littleton (December 4, 1886 – January 13, 1974) was an American accounting scholar and professor of accounting at the University of Illinois. He is known as prominent educator, [ 1 ] and for his work on the history of accounting .
Nicholson and Rohrbach's Cost Accounting is a revision and extension of Nicholson's "Cost Accounting, Theory and Practice", published in 1913, and represents a forward step in its particular field. There are seven distinct parts of the book, and the last preceding statement applies particularly to the first four parts, designated as follows: [ 11 ]
The philosophy of accounting is the conceptual framework for the professional preparation and auditing of financial statements and accounts.The issues which arise include the difficulty of establishing a true and fair value of an enterprise and its assets; the moral basis of disclosure and discretion; the standards and laws required to satisfy the political needs of investors, employees and ...
Accounting, also known as accountancy, is the process of recording and processing information about economic entities, such as businesses and corporations. [1] [2] Accounting measures the results of an organization's economic activities and conveys this information to a variety of stakeholders, including investors, creditors, management, and regulators. [3]
Accounting research is carried out both by academic researchers and by practicing accountants.Academic accounting research addresses all areas of the accounting profession, and examines issues using the scientific method; it uses evidence from a wide variety of sources, including financial information, experiments, computer simulations, interviews, surveys, historical records, and ethnography.
The second edition, however, in 1948, was a thoroughly Keynesian general theory." [6]: 373 The first edition was published at the outbreak of World War II and did not sell well, but the second revised edition did and became "one of the core textbooks used in college in the United States (and eventually around the world)." [8]: 49
The most basic identity in accounting is that the balance sheet must balance, that is, that assets must equal the sum of liabilities (debts) and equity (the value of the firm to the owner). In its most common formulation it is known as the accounting equation: Assets = Liabilities + Equity. where debt includes non-financial liabilities.
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