Financial Accounting : Principles, Practice and Professional Judgement
Language: English
Published by Amazon Digital Services LLC - Kdp Sep 2026, 2026
- Softcover
- New
Seller: AHA-BUCH GmbH, Einbeck, GermanyAHA-BUCH GmbH
AbeBooks seller since August 14, 2006
Condition: New
US$ 76.98
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Neuware - Before a transaction can be recorded, it must be understood as an event withconsequences. Before a financial statement can be trusted, its purpose must beknown. This chapter therefore considers accounting as a practice ofrepresentation, communication, judgement, and restraint. It does not yet teachthe mechanics of double entry; a tool deserves an introduction before it isplaced in the hand.Clerks at work in a nineteenth-century record office. The image is notoffered as a nostalgic argument for ink and paper. Its value lies in the visiblediscipline of evidence, classification and custody that survives every change oftechnology.Accounting is the disciplined identification, recording, classification, measurement, summarisation, interpretation and communication of informationabout an entity's economic affairs. The definition is longer than the word'sdaily use permits, but it must be. A mere record is not yet accounting; a receiptin a drawer is evidence, though it has not developed the ambition to become afinancial statement. Nor is a financial statement accounting in its entirety, for itis the visible conclusion of a process that began with an event, a claim, aresource, or an obligation.Accounting then selects, classifies and measuresaspects of that event so that interested persons may reason about it. Thisdistinction matters, inquirer, because a carefully prepared report may beimperfect without being dishonest; its unavoidable selectivity is part of itsnature, while its concealment of relevant information would be a different andmore serious matter.The opposing proposition is that accounting is not merely representational. Bychoosing categories, by applying recognition rules and by fixing reportingperiods, it gives commercial life a form in which it may be compared, questioned and governed. The accounts do not create a debt; nevertheless, thefaithful recording of the debt makes a creditor's claim visible, comparable anddifficult to forget. The synthesis is therefore straightforward: accountingrepresents economic reality through conventions that make rational scrutinypossible. Ideal for ACCA Preparation.…
Seller Inventory # 9798173160133
- Title
- Financial Accounting : Principles, Practice and Professional Judgement
- Author
- Richard Murdoch Montgomery
- Publisher
- Amazon Digital Services LLC - Kdp Sep 2026
- Publication year
- 2026
- Condition
- Neu
- Binding
- Taschenbuch
- Language
- English
- ISBN 13
- 9798173160133
- Item weight
- 993 grams
- Dimensions
- 229x152x38 mm
- Series
- Book 6 of 6: Major Exams Manuals
consequences. Before a financial statement can be trusted, its purpose must be
known. This chapter therefore considers accounting as a practice of
representation, communication, judgement, and restraint. It does not yet teach
the mechanics of double entry; a tool deserves an introduction before it is
placed in the hand.
Clerks at work in a nineteenth-century record office. The image is not
offered as a nostalgic argument for ink and paper. Its value lies in the visible
discipline of evidence, classification and custody that survives every change of
technology.
Accounting is the disciplined identification, recording, classification,
measurement, summarisation, interpretation and communication of information
about an entity’s economic affairs. The definition is longer than the word’s
daily use permits, but it must be. A mere record is not yet accounting; a receipt
in a drawer is evidence, though it has not developed the ambition to become a
financial statement. Nor is a financial statement accounting in its entirety, for it
is the visible conclusion of a process that began with an event, a claim, a
resource, or an obligation.
Accounting then selects, classifies and measures
aspects of that event so that interested persons may reason about it. This
distinction matters, inquirer, because a carefully prepared report may be
imperfect without being dishonest; its unavoidable selectivity is part of its
nature, while its concealment of relevant information would be a different and
more serious matter.
The opposing proposition is that accounting is not merely representational. By
choosing categories, by applying recognition rules and by fixing reporting
periods, it gives commercial life a form in which it may be compared,
questioned and governed. The accounts do not create a debt; nevertheless, the
faithful recording of the debt makes a creditor’s claim visible, comparable and
difficult to forget. The synthesis is therefore straightforward: accounting
represents economic reality through conventions that make rational scrutiny
possible. Ideal for ACCA Preparation.
"Synopsis" may belong to another edition of this title.
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AHA-BUCH GmbH
Garlebsen 48
D-37574 Einbeck
Germany
Telephone: 055639996039
E-mail: abebooks@aha-buch.de.
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last update: 01/06/2022
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