need of an accounting theory

Accounting is the process of measuring and recording the financial value of the assets and liabilities of a business and monitoring these values as they change with the passage of time. When we refer to a business we could be referring to an individual, a company or any other entity for which accounting records are to be kept (for example a church, club or other non-profit organisation.)

The assets of a business are those things that belong to the business that have a positive financial value i.e. items that coul ....etc

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advantages and disadvantages of accounting theory formulation

Formulation of Accounting Theory
Known in the literature several approaches in menrumuskan accounting theory. Each author provides methods that follow. Several approaches in the formulation of accounting theory by Belkaoui are as follows:

Informal approach consists of:
a. Pragmatic, practical and non-theoretical
In this method the formulation of accounting theory and practice based on the situation on the ground. To be considered is what things are useful to solve practical problem ....etc

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Financial Accounting Theory: Reducing Balance Method vs. Straight Line Method
Accounting Theory
Generally Accepted Accounting Principles
Accounting profit and True Profit
The Need for Accounting Standards
Preferences of the Banks in Hiring Accounting Technicians
Accounting For Income Taxes
Best Accounting Principles Observed by the Top 5 Firms in the Philippines
Financial Accounting Statement FAS 142
Role of Managerial Accounting
Accounting Software
Discuss the Perception that Financial Accounting Appears to be Transforming ....etc

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needs and importance of a comparative study of conventional and modern system of accounting

ACCOUNTING INFORMATION SYSTEMS

An accounting information system (AIS) combines the study and practice of accounting with the design, implementation, and monitoring of an information system. Such a system involves applying modern information technology resources to traditional accounting controls and methods to provide users the financial information necessary to manage their organizations. This system is often a component of an entity's management info ....etc

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CASE SUMMARY

The Micro, Small and Medium enterprises have lent a major hand in catapulting India to the
position of India s fastest growing world economies. 40% of the country s manufacturing output
and almost 38% of its exports come from this sector.MSME have generate huge employment the present figure is
around 42 billion, and can promote balanced regional development along with a more equitable
distribution of wealth.
There are many problems faced by MSMEs. They generally borrow from NBFCs, who
themselves have their own s ....etc

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Presented By:
PANKAJ KUMAR DASH


Computer Programming
The history of computer programming is a steady move away from machine-oriented views of programming towards concepts and metaphors that more closely reflect the way in which we ourselves understand the world
Programming progression
Programming has progressed through:
machine code
assembly language
machine-independent programming languages
procedures & functions
objects
Machine language Mark I
Machine Language
0000 1001 1100 0110 1010 1111 0101 ....etc

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Meaning:

If a company needs funds for extension and development purpose without increasing its share capital, it can borrow from the general public by issuing certificates for a fixed period of time and at a fixed rate of interest. Such a loan certificate is called a debenture. Debentures are offered to the public for subscrip tion in the same way as for issue of equity shares. Debenture is issued under the common seal of the company acknowledging the receipt of money.

Features of Debentures:

The important features of debentures are a ....etc

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Introduction
Various approaches have applied over time to the formulation of an accounting formulation theory. Some of these approaches are known as traditional approaches, because they are characterized by the absence of a vigorous process of verification in the attempt to develop an accounting theory. Traditional approaches constitute conventional research rather than new streams of research that rely on traditional reasoning to formulate a conceptual accounting framework. Among these approaches we may distinguish:
the non-theoretical appro ....etc

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Several approaches have been applied over time to the formulation of a theory of accounting formulation. Some of these approaches are known as traditional approaches, because they are characterized by the absence of a vigorous verification process in the attempt to develop an accounting theory. Traditional approaches constitute conventional research rather than new research flows that rely on traditional reasoning to formulate a conceptual accounting framework. Among these approaches we can distinguish:
1. non-theoretical approaches;
2. The ....etc

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