Description
This book provides the basis for the discussion of theoretical issues relating to financial accounting and it is intended to support a one-semester introductory course in accounting at the senior undergraduate or first-year postgraduate level. The issues relating to accounting theory are so many and varied that any single text cannot hope to cover all of them in sufficient depth. We have therefore included a list of suitable additional readings at the end of each chapter which can be recommended to students, allowing for an expansion of the intellectual rigour of the course. As well as the additional readings, we have included questions at the end of each chapter for tutorial
discussion. For some chapters, there are also problems specifically linked to the issues outlined. The purpose of each problem is to:
- show the connection of the practical aspects of accounting theory
- help students review what they have learned in previous accounting courses, although in a different context
- serve as a basis for discussion of the theoretical issues involved.
The case studies which conclude most chapters are designed to combine the nature of the discussion questions with the applied basis of the problem in highlighting the real world relevance of the theory issues addressed.
