ACCOUNTING THEORY HENDRIKSEN PDF

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Contents provided by James R. Martin, Ph. Levels of Accounting Theory: Syntactical theories, interpretational or semantical theories, and behavioral or pragmatic theories. The Value-Added Concept of Income - Selling price of firm's product less cost of goods and services acquired by transfer.

Income recipients include all employees, owners, creditors, and governments. Enterprise Net Income - Excess of revenues over expenses; all gains and losses. Expenses do not include interest charges, income taxes, and true profit-sharing distributions. Recipients include stockholders, bondholders, and government. Net Income to Investors - Same as enterprise net income, but after deducting income taxes.

Recipients include stockholders of long-term debt. Net Income to Stockholders - Net income to investors less interest charges and profit sharing distributions.

Recipients include stockholders preferred and common. Recipients include current and potential common stockholders unless priority payments cannot be met. The Reporting of Revenue during Production - Establishment of a firm price based on contract or general business terms or existence of market prices at various stages of production. The Reporting of Revenue at the Completion of Production - Existence of a determinable selling price or stable market price.

No substantial cost of marketing. Reasonable method for estimating amount collectible. Estimation of all material related expenses. The Reporting of Revenue Subsequent to Sale - At time of collection - Impossible to value assets received with fair degree of accuracy. Additional material expenses are likely, and these cannot be estimated with a fair degree of accuracy at the time of sale. Backer, M. Prentice-Hall, Inc. Covaleski, M. Accounting theories of organizations: Some preliminary considerations.

Accounting, Organizations and Society 11 : Dirsmith and S. Managerial accounting research: The contributions of organizational and sociological theories. Journal of Management Accounting Research 8 : Johnson, H. The search for gain in markets and firms: A review of the historical emergence of management accounting systems. Accounting, Organizations and Society 8 : The decline of cost management: A reinterpretation of 20th-century cost accounting. Journal of Cost Management Spring : Martin, J.

Not dated. Management And Accounting Web. Neimark, M. The social construction of management control systems. Tiessen, P. Towards a descriptive theory of management accounting. Hendriksen, E. Accounting Theory. Richard D. Irwin, Inc.

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Accounting theory

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Accounting Theory 5th. e. Hendriksen

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