Introduction to Accounting Theory and Concept

 

For many years I have prepared a range of papers, including correspondence, formal submission and simple musings, which document my theories on accounting and the way it is to be practised.  Many of these papers relate to my professional work in insolvency.  Indeed, I am engaged in insolvency because of my theories on accounting.

 

Over these years there has been a binding strand which holds my theoretical and practical work together.  That strand is double entry itself.  I wish to publish this material with the purpose of revealing the genesis of my evolving views.  Each document that I publish will be accompanied by an explanation of its origins and what I now think.

 

Feel free to browse that which takes your fancy or read it systematically from beginning to end, but bear in mind that the body is more random that the notion of system would allow.

 

 

The Master said, 'Ssu, do you think that I am the kind of man who learns widely and retains what he has learned in his mind?'

'Yes, I do.  Is it not so?'

'No.  I have but a single thread binding it altogether.'

 

Confucius The Analects Book XV Verse 3


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