Divided into three parts this volume discusses the Crusoe model of accounting, and a model appropriate for the Crusoe model. It also considers some accounting problems which arise in the real world as well as a discussion of government and business accounting, along with money, banks and financial institutions.
Table of Contents
1. Introduction and Summary 2. The Crusoe Model 3. Double-entry Bookkeeping and Economic Accounting 4. Social balance Sheets and Flows 5. Household Accounting 6. Firm Accounting 7. Aggregation and Consolidation 8. Accounting Principles 9. Money, Banks and Financial Institutions 10. Accounting for Government 11. Business Accounting. Footnotes. References. Index.
Multivolume collection by leading authors in the field