среда, 6 мая 2020 г.

Evolution of Accounting Thought - 6174 Words

Eldon S. Hendriksen and Michael F. van Breda, Four Thousand Years of Accounting, Chapter 2 of Accounting Theory, 5th edition, Irwin, 1992 Accountancy, from Wikipedia, http://en.wikipedia.org/wiki/Accounting. Retrieved January 20, 2011. Contents of lecture notes: 1. Introduction 2. Why bother with the history of accounting? 3. The beginnings 4. So what is ‘accounting’ (or ‘accountancy’)? 5. Double-entry accounting 6. Why double-entry accounting? 7. The period 1500 to 1800 8. The period 1800 to 1955 9. The period 1955 to 1970 10. The period 1970 to the present 11. The Conceptual Framework Project 12. Summary of developments over the period 1800 to the present 13. Emergence of the profession 14. Legislation 15. The industrial revolution 16.†¦show more content†¦Kumarasinghe, 2010) are from Sri Lanka (Ceylon). Inscriptions in Anuradhapura: Wages of monastery servants Inscriptions in Polonnaruwa – Donations from tax â€Å"I, Thalatha Lakshmi, daughter of Sangha, the revenue officer of Mahagama, donated for the welfare of Harayada temple, one kiriya of the paddy field called Paraha in Harayada belonging to my family, all that I receive as one tax out of the three taxes for this village, as well as my share of meat tax for hunting peacocks and deer , as well as my share of the tax equal to amount of paddy sown and my share of familys tenure rights as one of twin cultivators. (Kokebbe inscription - 141 AD) Inscriptions in Anuradhapura: recording Donations Inscriptions in Polonnaruwa: King’s Governance Though Sri Lankan history is more than 2,600 years old, the significance of the archaeological findings in terms of accounting history has not been much investigated. This poem draws researchers’ attention to that area of study. A counting history Beyond a thousand years Somewhere in the far away East People had carved on stones Their earnings, taxes, expenses Lying long under the earth Quadrant pillars and slabs Saved and secured imprints Survived like gold and gems Proud West tossed into the bin By Enrons and Worldcoms Pacioli wasn’t brawny enough To make those barons liable The wind has started blowing In the opposite direction Awakened spirits in shrines Unearthed the inscribed stones Scholars in developedShow MoreRelatedEssay on Bus310 Accounting Theory and Accountability954 Words   |  4 PagesBUS310 ACCOUNTING THEORY AND ACCOUNTABILITY WORKSHOP 1 SOLUTIONS 1) GHHT: Chapter 1: Theory in Action 1.1 The article describes how a particular theoretical approach has been replaced by another. Explain why one theory replaces another, and who, or what, determines whether an existing theory survives. A theory is primarily meant to explain or predict an event, behaviour or outcome. Proponents of a theory look for evidence to support the theory. This evidence should be independently observedRead MoreUnified Field of Accounting Essay884 Words   |  4 PagesUnified Field of Accounting Accounting is generally regarded as a mathematical discipline founded on mathematics. However, as the unified field chart created by Maharishi University of management shows, accounting is a Multi-layered discipline founded in the unified field of natural law. Maharishi explains that cosmic intelligence, absolute intelligence of Natural Law, displaying its infinite managing power in the orderly administration of the ever-evolving, ever-expanding universe. - Yogi,Read MoreGenetic Variance Between And Within Species1638 Words   |  7 PagesGenetic variance between and within species had long been thought to be controlled through the impact of natural selection in adaptive evolution. With the publication of two independent papers this central tenet was brought into question with the new notion of selectively neutral mutations accounting for the majority of identified variance. This hypothesis termed the Neutral Theory of Evolution, at first questioned, has allowed significant advanc es in our understanding in the impacts of selectionRead More Role and Evolution of The International Accounting Standards Board703 Words   |  3 PagesRole and Evolution of The International Accounting Standards Board The International Accounting Standards Board, (IASB), began life as the International Accounting Standards Committee (IASC) in the 1973. The IASC was created in June 1973 as a result of an agreement by the accountancy bodies of Australia, Canada, France, Germany, Japan, Mexico, the Netherlands, the United Kingdom and Ireland and the United States. These countries constituted the Board of IASC at that time. The internationalRead MoreEvolution Of Natural Selection Evolution1005 Words   |  5 PagesNatural Selection-Evolution Natural selection is the evolutionary process through which factors in the environment exert pressure, favoring some individuals over others to produce the next generation. Charles Darwin (1809-1882) formulated this theory that has stood the test of time. Natural selection is important to anthropology for understanding how species change. Anthropologists emphasize the complexity of evolution and how natural selection is much more than â€Å"survival of the fittest.† CharlesRead MoreRelation Between Ifrs And Conceptual Framework Essay1700 Words   |  7 Pageslaunched in 1973 and played a role of first international standard setter. After several years operation. Its accounting standards were followed by majority of organizations around world. And in 2001 International Accounting Standards Board(IASB) emerged from International Accounting Standards Committee(IASC). In the following years, IASB have issued and adjusted the improved accounting standards inherited from IASC, which are known as International Financial Reporting Standards(IFRS). 2. WhatRead MoreEvolution Of Accounting : Past And Present Building The Future1299 Words   |  6 PagesEvolution of Accounting: Past and Present Building the Future Application and improvement of some modern accounting and financial techniques are fundamentally changing the company’s ability to make a profit. (Warren Buffett). In 1994, I was introduced to the world of business math which is just a simplified basic accounting. Though it was just a school year of taking the class it left a lasting imprint in my life. It was there when I realized how much I loved business math along with journal entriesRead MoreThe Cloud Of Cloud Computing Essay1375 Words   |  6 Pagesinfrastructures. In 2012, Oracle launched the Oracle Cloud that provided users with access to an integrated set of IT solutions, including software-as-a-service (SaaS), platform-as-a-service (PaaS), and infrastructure-as-a-service (IaaS). Evolution For the evolution of cloud computing, these changes were obvious. In the beginning of the computing era, the relationship between the user and the machine was one-to-one. One user used to access the application, which needed to use on one machine. HoweverRead MoreWriting And Mathematics, Two Vital Mesopotamian Creations1183 Words   |  5 Pagescreation of Mesopotamian writing and mathematics was crucial to building the cultural society that has evolved from Meopotamian times to the present. Cultural and social evolution relys on the understanding of the past and learning from our successes and our failures. Therfore, record keeping was crucial to the nurturing the evolution of society. With the importance of record keeping being recognized, the Mesopotamians developed Cuneiform, the first recognized form of writing.. Initially, CuneiformRead MoreEssay on On Theory Change in Science1377 Words   |  6 Pagesvalid logical argument to make new predictions or explanations of phenomena. According to Chalmers, the inductivist account has â€Å"a certain appeal† to it, namely, that all of scientific progress can be seen as the result of five fundamental leaps of thought (54). â€Å"Its attraction lies in the fact that it does seem to capture in a formal way some of the commonly held intuitions about the special characteristics of scientific knowledge, namely its objectivity, its reliability, and its usefulness† (57).

Комментариев нет:

Отправка комментария