ISBN: 978-93-5202-007-2

Accounting Theory and Analysis


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Accounting Theory and Analysis which is prepared keeping in mind both foundations of Accounting such as Generally Accepted Accounting Principles and Accounting Theory, and also some of the Accounting issues such as Human Resource Accounting, Accounting for Price Level Changes, Creative Accounting, etc.

The first chapter deals with the historical background of GAAPs, the contributions of AICPA, FASB, etc., for the development of GAAPs, and different Accounting Principles, Concepts, Conventions, etc. An attempt is also made to trace the recent trend in the nature accounting principles in the form of IFRSs, Ind ASs, etc. Chapter-II begins with the need for Accounting Theory and ends with the discussion of three basic equity theories. In between, classification of Accounting Theories and the approaches to the formulation of Accounting Theory are discussed. Different aspects pertaining to Human Resource Accounting including the approaches to ascertain the value of human resource are analyzed in the third chapter. Quantification of effects of changes in price level on the items of financial statements and their incorporation into the financial statements are discussed in the fourth chapter. Chapter-V deals with the accounting for intangible assets covering various aspects such as meaning, recognition criteria, capitalization, amortization period, amortization methods, impairment loss, etc. Meaning of Creative Accounting, motives behind manipulation of accounts, modes operandi, etc., are discussed in the sixth chapter. The last chapter deals with analysis and interpretation of contents of financial statements.


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