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The Theory of Bookkeeping
The Theory of Accounting
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absence of personal Accordingly accounting principles accounting theory accrual adoption American Accounting Association amount analysis application arm's length bargaining Arthur Andersen asset assumptions auditing auditor balance sheet balance-sheet equation basic behavior equations concept of objectivity concerned conclusion considered cost basis cost convention counting defined definition depreciation determined dollars double-entry bookkeeping Edwards and Bell entity entry-market value estimates example exit-market value convention factors of production fairness financial accounting firm form Dr formal science formal system future given goal of accounting idea identical events income length bargaining transaction liabilities Littleton logical consistency loss MacNeal management accounting market value means measure method microeconomics nomic nonformal science operations overhead Paton period personal bias possible postulates present problem procedures production profit proprietorship records relationships result revaluation entries revenue sense Sidney Morgenbesser statement system of bookkeeping terms and relations tion truthfulness usually valuation