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Four Classics on the Theory of Double-Entry Bookkeeping (RLE Accounting)

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accounting theory
accounts
asset depreciation
balance
capital maintenance
Cash Debtor
Category=KFCM
CMMI
Common Language
Credit Side
creditor
Debtor Side
Double Entry
Double Entry Bookkeeping
dynamic depreciation modelling
eq_bestseller
eq_business-finance-law
eq_isMigrated=1
eq_isMigrated=2
eq_nobargain
eq_non-fiction
equilibrium analysis
Exn
expenses
Expression Balance
financial statement methods
fool's
Fool's Paradise
FRI.
HIO
historical accounting articles
IHH
IJ
impersonal
Impersonal Accounts
Int
item
paradise
Payments
preliminary
Preliminary Expenses
Press
RLE
RMI
SCO
sheet
Sundry Accounts
Wo
WRA

Product details

  • ISBN 9780415707848
  • Weight: 300g
  • Dimensions: 174 x 246mm
  • Publication Date: 01 Nov 2013
  • Publisher: Taylor & Francis Ltd
  • Publication City/Country: GB
  • Product Form: Hardback
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Description

Although each of the pieces included in this collection has been cited as an outstanding contribution to the literature on the subject, they are not available in most libraries. Each of them is a classic on the theory of double-entry bookkeeping. Of the nine articles reprinted in this volume originally published in 1984, those by Ladelle, Hotelling and Anton are recognized as being the classic articles on the depreciation of a single ‘machine’. Each of these articles was published in a journal that is often not accessible and reprinted here has brought them together in one place. For many years accountants have dealt with depreciation and capital maintenance as a static problem. This volume recognizes its dynamic aspects.

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