Structure of accounting theory.

Bibliographic Details
Main Author:	Littleton, A. C. (Ananias Charles), 1886-1974
Format:	Book
Language:	English
Published:	[Urbana, Ill.] : American Accounting Association, 1953.
Series:	Monograph (American Accounting Association) ; no. 00005.
Subjects:	Accounting.

Table of Contents:

NATURE OF ACCOUNTING: Orientation ; Center of gravity ; System for classification ; Periodic reclassification ; Informative reports ; Independent examinations ; elements of a pattern ; NATURE OF THEORY: Tools of theory ; Actions and rules ; Formulation of principles ; Inductively derived principles ; Uses of theory ; Index.