The Accountant's Dictionary; A Comprehensive Encyclopaedia and Direction on All Matters Connected With the Work of an Accountant, Vol. 2 (Classic Reprint) - Hardcover

Francis William Pixley

9780265983218: The Accountant's Dictionary; A Comprehensive Encyclopaedia and Direction on All Matters Connected With the Work of an Accountant, Vol. 2 (Classic Reprint)

Hardcover

ISBN 10: 0265983215 ISBN 13: 9780265983218

Publisher: Forgotten Books, 2018

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Understand fraud in accounting and the legal framework that governs it.

This concise reference explains how fraud, misstatement, and falsification of accounts are treated in practice, with practical definitions and implications for professionals.

Designed for accountants, lawyers, and students, the material focuses on the investigation and treatment of fraud in real-world scenarios. It clarifies how fraud is identified, the roles of principals and agents, and the consequences for contracts, accounts, and corporate responsibility. The edition provides a grounded view of classic concepts, including embezzlement and the differences between related offenses, drawn from established legal references and parliamentary acts.

Clear definitions of fraud, falsification of accounts, and embezzlement, with practical implications for audits and investigations
Guidance on how fraud affects agency, partnership drawings, and capital accounting
Differences between embezzlement and larceny, and how possession criteria influence charges
Context on legal standards, case references, and how courts approach proof in fraud cases

Ideal for readers studying or practicing accounting, auditing, or corporate law, this edition supports careful analysis and ethical decision-making in financial matters.

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