A philosophy of accounting
AffiliationBusiness & Economics - Accounting
Document TypeMasters Research thesis
CitationsGoldberg, L. (1938). A philosophy of accounting. Masters Research thesis, Department of Economics and Commerce, The University of Melbourne.
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© 1938 Louis Goldberg
This thesis is an exposition of the fundamental principles of Accounting and their relation to the technical form in which financial transactions are expressed. The need for a clear statement of the scope and method of Accounting is painfully expressed in the difficulties which students experience in grasping its basic principles and in translating financial transactions into accounting form through their application. The fundamental relations in Accounting are not adequately dealt with in any text book suitable for Australian conditions; this handicap is severely felt in this country, as examination results constantly bear witness. Accounting, even under the best conditions, is not an easy study; it demands a clear and logical mind and a keen appreciation of relationships. With an understanding of the basic principles, however, it is a study which undoubtedly yields great results for patient and earnest effort. The purpose of this thesis is to help towards this understanding of essentials and to promote the appreciation of the underlying unity of Accounting procedure. To achieve this purpose, the first requirement is an examination of the concept - Accounting - itself. Accordingly, Part 1 deals with the scope and nature of Accounting, and tests its claim to be regarded as a science. Part 2 sets out the basic principles upon which the whole of accounting procedure is founded, while Part 3 deals with the method by which these principles are applied to the practical exigencies of everyday financial transactions.
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