会计的accounting theory是什么？

jtcjxk

这门课都学些什么啊？还有accounting system and procedures是不是就是T型账户，权责发生制，财务报表之类的？谢谢

half

A Range of Accounting Theories
Accounting as:
– a historical record
– a language
– intracorporate politics
– standards setting as politics
– mythology
– magic
– communication-decision
information
– an economic good
– a social commodity
– ideology and exploitation
– a social club

jtcjxk

那accounting theory相当于国内的什么会计课呢？

xiaoping410

........

dfer

楼上鸭子4*6+还失败?

pinkladypig

某澳洲学校 会计原理
This unit provides an introduction to the generally accepted accounting principles and practices underlying financial accounting and reporting. It is intended for both accounting and non-accounting majors. The unit aims to introduce students to the concepts and skills required to prepare, analyse, and interpret financial statements.

pinkladypig

Accounting is about the recording, classification, reporting and interpretation of information to help make economic decisions. Accounting 1A introduces accounting and the double entry system for financial recording. Accounting 1B develops themes and competencies learnt in Accounting 1A. The primary focus of this unit of study is on conceptual and technical issues relating to management accounting and the information required by internal users to make strategic and operational decisions relating to managing a business. A second theme is the financial accounting information businesses are required to produce to assess a firm\\\'s financial state and performance. Students examine how commercial and ethical issues affect business decisions and how there are present and future consequences that will affect different groups of interest.

xiaoping410

原帖由 dfer 于 2-7-2010 18:45 发表

                               
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楼上鸭子4*6+还失败?

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xiaoping410

请问，你是不是已经写过accounting课程描述了啊?