Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Which thoughts is new textbook professor M.I. Cooter "Introduction to Accounting"
Available online: 22 April 2013 Subject Heading: BOOK WORLD JEL Classification:
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 |
ISSN 2311-9381 (Online)
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