Accounting Theory and Practice

Accounting Theory and Practice is a comprehensive and wide-ranging textbook on the theory and practice of modern financial and management accounting. It provides a theoretical framework for the understanding of accounting, and an appreciation of the purpose of various accounting practices. Accounting Theory and Practice is an essential text for first year and second year undergraduate degree courses in accounting, first year MBA courses, professional accountancy examinations and practising accountants who want a broader view of the accounting process.