Some Remarks on Accounting

Abstract

Bookkeeping systems can be conceived as real ascertainment models which determine income as well‐defined magnitude computed according to fixed rules of booking (recording) transactions. Therefore, it seems useful to consider accounting systems for income determination in general.

Citation

Kosiol, E.E. (1981), "Some Remarks on Accounting", International Journal of Social Economics, Vol. 8 No. 7, pp. 50-55. https://doi.org/10.1108/eb013902