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International Accounting
 

Which thoughts is new textbook professor M.I. Cooter "Introduction to Accounting"

Vol. 16, Iss. 15, APRIL 2013

Available online: 22 April 2013

Subject Heading: BOOK WORLD

JEL Classification: 

Plotnikov V.S. Doctor of Economics, Professor, Department "Accounting and Finance", Deputy Director for Academic Affairs and Research, the Balakovo Institute of Economics and Business (branch), theSaratov State Socio-Economic University
vcplotnikov@yandex.ru

The book of professor M.I.Kutera "Introduction in accounting" is a example of creative approach to the accounting theory. First of all, the professor confirms truth that, without knowing history, it is impossible to learn the present and to expect the future. Besides, author's positions according to the actuarial account, the concept of recognition of the income and many other things are interesting.

Keywords: theory of accounting, actuarial accounting, concept of recognition of income, earned income, the concept of transition of product, concept of value added

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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