Introduction to Management Accounting, Chap. 1-14

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Publisher : Pearson Educación
ISBN 13 : 9789702606406
Total Pages : 724 pages
Book Rating : 4.6/5 (64 download)

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Book Synopsis Introduction to Management Accounting, Chap. 1-14 by : Charles T. Horngren

Download or read book Introduction to Management Accounting, Chap. 1-14 written by Charles T. Horngren and published by Pearson Educación. This book was released on 2005 with total page 724 pages. Available in PDF, EPUB and Kindle. Book excerpt: Make the right decisions with Horngren/Sundem/Stratton! Horngren/Sundem/Stratton's best-selling texts emphasize decision-making throughout each chapter. Decision-making is introduced in the early text chapters and also appears in many of the text features: "Making Managerial Decisions" boxes, critical thinking exercises, and more. As always, students develop a solid understanding of costs and cost behavior and the use of cost information for planning and control decisions, not just inventory valuation. Two text versions enable faculty to select a text that only covers management accounting concepts (Chs. 1-14) or one that includes three chapters of financial accounting review (Chs. 1-17). New OneKey provides the convenience of having all text resources in a single location and available in your choice of course management platform: BlackBoard, WebCT, and CourseCompass. OneKey also includes PH Grade Assist on-line homework with automatic grading and infinite practice for students).

La contabilidad empresarial

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Publisher : Editorial Almuzara
ISBN 13 : 8483566273
Total Pages : 207 pages
Book Rating : 4.4/5 (835 download)

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Book Synopsis La contabilidad empresarial by : Francisco Sastre

Download or read book La contabilidad empresarial written by Francisco Sastre and published by Editorial Almuzara. This book was released on 2010-10 with total page 207 pages. Available in PDF, EPUB and Kindle. Book excerpt: Francisco Sastre enseña los conceptos básicos para entender y aplicar el lenguaje de la contabilidad financiera y de gestión.

ESTUDIO PRACTICO DE LA CONTABILIDAD ELECTRONICA 2017

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Publisher : Ediciones Fiscales ISEF
ISBN 13 : 6074069255
Total Pages : 104 pages
Book Rating : 4.0/5 (74 download)

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Book Synopsis ESTUDIO PRACTICO DE LA CONTABILIDAD ELECTRONICA 2017 by : C.P. Mónica Galindo Cosme

Download or read book ESTUDIO PRACTICO DE LA CONTABILIDAD ELECTRONICA 2017 written by C.P. Mónica Galindo Cosme and published by Ediciones Fiscales ISEF. This book was released on with total page 104 pages. Available in PDF, EPUB and Kindle. Book excerpt: El objetivo de este libro, ESTUDIO PRÁCTICO DE LA CONTABILIDAD ELECTRÓNICA, es dar a conocer a los contribuyentes, contadores y personas interesadas en la materia contable los elementos con que cada parte cuenta para llevar a cabo el cumplimiento de las obligaciones establecidas en el CFF con respecto a la contabilidad electrónica; la autoridad para revisar y el contribuyente para evitar caer en violaciones que le llevan a pagar diferencias, multas, accesorios o consecuencias mayores . Contenido: PROLOGO ABREVIATURAS GLOSARIO CAPITULO I. GOBIERNO ELECTRONICO 1. Antecedentes 2. Qué es gobierno electrónico 3. Fases del gobierno electrónico Fase 1: Información Fase 2: Interacción Fase 3: Transacción Fase 4: Transformación 4. Experiencias internacionales 5. Experiencia en Chile CAPITULO II. CONTABILIDAD, DEFINICION, POSTULADOS Y NORMAS DE INFORMACION FINANCIERA 1. Antecedentes 2. Criterios de carácter interno del SAT 3. Definición de contabilidad 4. Qué son las normas de información financiera (NIF) 5. Postulados básicos A. Sustancia económica B. Entidad económica C. Negocio en marcha D. Devengación contable E. Asociación de costos y gastos vs. Ingresos F. Valuación G. Dualidad económica H. Consistencia 6. Depreciación fiscal vs. depreciación contable 7.Costeo absorbente y costeo directo CAPITULO III. CONTABILIDAD ELECTRONICA Y SU INTEGRACION 1.Contabilidad electrónica 2. Integración de la contabilidad para efectos fiscales de acuerdo con el CFF 3. Comentarios a los elementos integrantes de la contabilidad para efectos fiscales 3.1. Los libros 3.2. Sistemas y registros contables 3.3. Papeles de trabajo 3.4. Estados de cuenta 3.5.Cuentas especiales a. Cuentas de reserva de balance b. Cuentas de orden 3.6. Libros y registros sociales a. Reducción de capital b. Exhibición de capital c. Asambleas generales d. Sistema electrónico de la Secretaría de Economía 3.7. Control de inventarios y método de valuación a. PEPS (Primeras Entradas Primeras Salidas) b. Promedio c. Detallistas d. Determinación del margen de utilidad bruta 3.8.Discos y cintas o cualquier otro medio procesable de almacenamiento de datos 3.9. Los equipos o sistemas electrónicos de registro fiscal y sus respectivos registros 3.10. Además de la documentación comprobatoria de los asientos respectivos 3.11. Así como toda la documentación e información relacionada con el cumplimiento de las disposiciones fiscales 3.12. La que acredite sus ingresos y deducciones 3.13.Y la que obliguen otras leyes 3.14. Los avisos o solicitudes de inscripción al registro federal de contribuyentes, así como su documentación soporte (Art. 33 apartado A, fracción II) 3.15. Las declaraciones anuales, informativas y de pagos provisionales, mensuales, bimestrales, trimestrales o definitivos (Art. 33 apartado A, fracción III) 3.16.Las acciones, partes sociales y títulos de crédito en los que sea parte el contribuyente 3.17. La documentación relacionada con la contratación de personas físicas que presten servicios personales subordinados, así como la relativa a su inscripción y registro o avisos realizados en materia de seguridad social y sus aportaciones 3.18. La documentación relativa a importaciones y exportaciones en materia aduanera o comercio exterior 3.19. Comprobar el cumplimiento de los requisitos relativos al otorgamiento de estímulos fiscales y de subsidios 3.20. El control de los donativos de los bienes recibidos por las donatarias autorizadas en términos de la LISR CAPITULO IV. LOS REGISTROS CONTABLES 1. Requisitos de los asientos contables 2. Requisitos establecidos por el RCFF 3.Cinco días para hacer los registros 4. Registros cronológicos y descriptivos 5. Relacionar los folios con la póliza 6. Identificación de las inversiones y su deducción 7. Relacionar los saldos con las operaciones 8.Formulación de estados financieros 9. Relacionar balance general 10. Restitución de IVA e IEPS 11. Estímulos y subsidios fiscales 12. Control de inventarios 13. Asientos en español y moneda nacional a. Plasmarse en idioma español b. Consignar los valores en moneda nacional 14. Centros de costos 15. Operaciones de contado, crédito, parcialidades, etcétera 16. Conciliación aritmética y contable 17. Control de inventarios 18.Arrendamiento financiero 19. Control para donatarias autorizadas 20. Identificación del IVA con actos gravados, exentos o mixtos 21. Contabilidad electrónica a. Los registros contables 22. Publicación de los estados financieros en materia mercantil 23. Dictamen financiero para entidades extranjeras 24. Dictamen financiero para entidades que emiten obligaciones CAPITULO V. CONSERVACION DE LA CONTABILIDAD 1.Plazo para conservar la contabilidad 2. Medios de conservación 2.1. Dónde conservar la contabilidad 2.2. Avisos de cambio de domicilio a. Medios de conservación de la contabilidad 3. Casos de destrucción, robo 4. La nube y la niebla CAPITULO VI. FECHAS DE CUMPLIMIENTO 1. Antecedentes 1.1. Entrada en vigor para entregar la información 1.2. Entrega del catálogo de cuentas 1.3. Entrega ordinaria de la balanza de comprobación 1.3.1. Personas morales 1.3.2. Personas físicas 1.3.3. Contribuyentes emisores de valores que coticen en las bolsas de valores 1.3.4. AGAPES 1.3.5. Balanza de cierre del ejercicio 1.4. Entrega de pólizas (Regla 2.8.1.6. y 2.8.1.7. RMF) 1.4.1. Plazo para la entrega de las pólizas CAPITULO VII. INFORMACION A ENTREGAR AL SAT 1. Catálogo de cuentas 1.1. Nomenclatura y características del archivo 2. Código agrupador de cuentas del SAT 3. Balanza de comprobación 3.1. Balanza de comprobación. Caso práctico 4. Información de las pólizas del período 5. Sello digital de la contabilidad electrónica 6. Catálogo de métodos de pago 7. Buzón tributario 8. Proveedor de certificación de recepción de documentos digitales CAPITULO VIII. ASPECTOS A CUIDAR EN MATERIA CONTABLE 1. La operación “carrusel” en la compra de comprobantes fiscales 1.1. El dinero reciclado 2. Los préstamos de socios, accionistas o terceros con ellos relacionados 2.1. Dividendos fictos 2.2. Conceptos no considerados como dividendos fictos 2.3. Otros puntos a cuidar CAPITULO IX. REVISIONES ELECTRONICAS 1. La contabilidad como prueba en contra del contribuyente CAPITULO X. INFRACCIONES Y DELITOS, SANCIONES PECUNIARIAS Y CORPORALES 1. Infracciones relacionadas con la contabilidad Consideraciones 2. Delitos y penas relacionados con la contabilidad 3. Infracciones relacionadas con el envío de la contabilidad APENDICE I. JURISPRUDENCIAS EN MATERIA DE CONTABILIDAD ELECTRONICA REFERENCIAS DOCUMENTALES LEGISLATIVAS PAGINAS WEB CONSULTADAS BIBLIOGRAFICAS

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Author :
Publisher : Bib. Orton IICA / CATIE
ISBN 13 :
Total Pages : 394 pages
Book Rating : 4./5 ( download)

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Download or read book written by and published by Bib. Orton IICA / CATIE. This book was released on with total page 394 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Acts of the Legislature of Puerto Rico

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Publisher :
ISBN 13 :
Total Pages : 1934 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Acts of the Legislature of Puerto Rico by : Puerto Rico

Download or read book Acts of the Legislature of Puerto Rico written by Puerto Rico and published by . This book was released on 1951 with total page 1934 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Networks in the Early History of Capitalism

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Publisher : Taylor & Francis
ISBN 13 : 1040217206
Total Pages : 227 pages
Book Rating : 4.0/5 (42 download)

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Book Synopsis Networks in the Early History of Capitalism by : Stefania Montemezzo

Download or read book Networks in the Early History of Capitalism written by Stefania Montemezzo and published by Taylor & Francis. This book was released on 2024-10-31 with total page 227 pages. Available in PDF, EPUB and Kindle. Book excerpt: Drawing on a detailed examination of Venetian commerce in the Middle Ages, this book explores the business practices and structures that enabled merchants to compete in a challenging international market. Contributing to the literature on the early history of capitalism, this book demonstrates how Venetian merchants combined innovation with traditional methods to maintain their edge in a competitive world, providing valuable lessons on resilience and strategic planning in commerce. Small- and mid-sized commercial companies operating across borders and geographies in the early Renaissance period faced numerous challenges, including identifying profitable sectors and businesses, developing effective business strategies, dealing with peers and subordinates, managing the flow of information, and assessing risks and potential rewards. The chapters explore a range of topics in this context, including the roles of family-based firms, the strategic deployment of agents, and the impact of state policies on private enterprise. Readers are introduced to the ways Venetian merchants managed capital, adapted to market demands, and overcame obstacles like wars and resource shortages. This book will be of significant interest to historians and social scientists researching economic history, the history of trade, the history of capitalism, medieval and Renaissance history, and historical network analysis.

Understanding the Blockchain Economy

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Publisher : Edward Elgar Publishing
ISBN 13 : 1788975006
Total Pages : 242 pages
Book Rating : 4.7/5 (889 download)

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Book Synopsis Understanding the Blockchain Economy by : Chris Berg

Download or read book Understanding the Blockchain Economy written by Chris Berg and published by Edward Elgar Publishing. This book was released on 2019 with total page 242 pages. Available in PDF, EPUB and Kindle. Book excerpt: Blockchains are the distributed ledger technology that powers Bitcoin and other cryptocurrencies. But blockchains can be used for more than the transfer of tokens – they are a significant new economic infrastructure. This book offers the first scholarly analysis of the economic nature of blockchains and the shape of the blockchain economy. By applying the institutional economics of Ronald Coase and Oliver Williamson, this book shows how blockchains are poised to reshape the nature of firms, governments, markets, and civil society.

Capital Structure, Earnings Management, and Risk of Financial Distress

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Publisher : Springer
ISBN 13 : 3030003442
Total Pages : 103 pages
Book Rating : 4.0/5 (3 download)

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Book Synopsis Capital Structure, Earnings Management, and Risk of Financial Distress by : Pietro Gottardo

Download or read book Capital Structure, Earnings Management, and Risk of Financial Distress written by Pietro Gottardo and published by Springer. This book was released on 2018-09-24 with total page 103 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book analyzes the impacts that family control of firms has on capital structure choices, leverage and the risk of financial distress, earnings management practices, and the relation between accounting choices and firm market value. For these purposes, longitudinal data on Italian family and non-family non-financial firms are closely analyzed. The Italian setting is of special interest in this context because family businesses account for 94% of GDP, families are particularly committed to maintaining control of firms, and the economy is bank based rather than market based. The analyses draw on the socioemotional wealth approach, which emphasizes the importance of the stock of emotional value in family firms, in combination with financial theories such as Pecking Order Theory, Trade-off Theory, and Agency Theory. The findings cast significant new light on differences between family and non-family firms and the effects of different forms of family influence. The book will have broad appeal for academics, managers, practitioners, and policymakers.

Accounting and Business Economics

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Publisher : Routledge
ISBN 13 : 113620900X
Total Pages : 531 pages
Book Rating : 4.1/5 (362 download)

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Book Synopsis Accounting and Business Economics by : Yuri Biondi

Download or read book Accounting and Business Economics written by Yuri Biondi and published by Routledge. This book was released on 2013-04-02 with total page 531 pages. Available in PDF, EPUB and Kindle. Book excerpt: The recent financial crisis has sparked debates surrounding the nature and role of accounting in informing capital markets and regulatory bodies about the financial performance and position of a firm. These debates have drawn attention to the broader implications of accounting for the economy and society. Accounting and Business Economics brings together leading international scholars to examine the current state of accounting theory and its fundamental connection with the economics and finance of firms, viewing the business entity from not only accounting, but also national, economic, social, political, juridical, anthropological, and moral points of view.

Accounting Ethics Education

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Publisher : Routledge
ISBN 13 : 1000220516
Total Pages : 171 pages
Book Rating : 4.0/5 (2 download)

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Book Synopsis Accounting Ethics Education by : Margarida M. Pinheiro

Download or read book Accounting Ethics Education written by Margarida M. Pinheiro and published by Routledge. This book was released on 2020-11-04 with total page 171 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting Ethics Education: Teaching Virtues and Values gathers a diversity of contributions from invited, well-known experts. It promotes a comprehensive reflection around how ethics can and should be taught to accounting students, discussing and highlighting the most updated research on accounting ethics education, and it is an essential reference in the field. The subject of accounting ethics education is critical to foster ethical awareness that may prevent the way in which one acts or behaves, especially towards others. The point is that accounting education cannot exist without ethical education and accountants must be technically proficient and ethically sensible since ethical behavior is vital to the status and credibility of the accountancy profession. And this sensibility must be developed while the future professional is still cultivating his or her moral and intellectual structure within the school learning environment: character and practical reasoning are crucial because they include not only knowledge of rules and principles, and their correct application but also values and virtues. Examining multiple perspectives, Accounting Ethics Education: Teaching Virtues and Values advances the scholarly debate by providing cuttingedge and insightful research vital for all those interested and immersed in these matters. It begins with a historical perspective of accounting ethics education and continues by exploring challenges, opportunities and developments in the area. It will be of great value to academics, students, researchers and professionals in the fields of accounting, accounting education and ethics.

Transnational Accounting

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Publisher : Springer
ISBN 13 : 1349132330
Total Pages : 3322 pages
Book Rating : 4.3/5 (491 download)

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Book Synopsis Transnational Accounting by : Dieter Ordelheide

Download or read book Transnational Accounting written by Dieter Ordelheide and published by Springer. This book was released on 2016-02-17 with total page 3322 pages. Available in PDF, EPUB and Kindle. Book excerpt: Considerable effort has been made over the last ten years by such institutions as the EU, OECD, UNO and the IASC towards the harmonisation of accounting standards. It is recognised though that uniformity and true compatibility of financial instruments cannot be achieved while accounting operates in individual national economic and legal environments. A knowledge of national accounting standards and practice continues to be indispensable for the analysis of financial statements. Transnational Accounting is a unique comparative study of accounting standards of fourteen major economic powers, plus the regimes of the IASC and EU. Each chapter is standardised for easy comparison and written by a recognised expert in his or her country. The Editor, The Late Dieter Ordelheide, was Professor of Business Economics at the Johann Wolfgang Goethe-Universität, Frankfurt am Main. This groundbreaking work enables the reader to develop a thorough practical understanding of national accounting practices and be fully at home with financial statements in an international context. Each volume includes a detailed reference matrix listing approximately 100 key accounting subjects and their treatment across all regulatory and accounting regimes.

Business

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Publisher : Pearson Educación
ISBN 13 : 9789702605973
Total Pages : 722 pages
Book Rating : 4.6/5 (59 download)

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Book Synopsis Business by : Ricky W. Griffin

Download or read book Business written by Ricky W. Griffin and published by Pearson Educación. This book was released on 2004 with total page 722 pages. Available in PDF, EPUB and Kindle. Book excerpt: For Introduction to Business courses. This best-selling text by Ricky Griffin and Ronald Ebert provides students with a comprehensive overview of all the important functions of business. Each edition has introduced cutting-edge firsts while ensuring the underlying principles that guided its creation, Doing the Basics Best, were retained. The seventh edition focuses on three simple rules- Learn, Evaluate, Apply. - NEW- Chapter 2: Understanding the Environments of Business - This new chapter puts business operations in contemporary context, explaining the idea of organizational boundaries and describing the ways in which elements from multiple environments cross those boundaries and shape organizational activities. This chapter sets the stage as an introduction to some of the most important topics covered in the rest of the book, for example: - The Economics Environment includes the role of aggregate output, standard of living, real growth rate; GDP per capita; real GDP; purchasing power parity; and the Consumer Price Index. - The Technology Environment includes special attention to new tools for competitiveness in both goods and services and business process technologies, plus e

The Pan American Book Shelf

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Publisher :
ISBN 13 :
Total Pages : 1146 pages
Book Rating : 4.:/5 (26 download)

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Book Synopsis The Pan American Book Shelf by :

Download or read book The Pan American Book Shelf written by and published by . This book was released on 1944 with total page 1146 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Economics of Providence

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Publisher : Leuven University Press
ISBN 13 : 9058679152
Total Pages : 377 pages
Book Rating : 4.0/5 (586 download)

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Book Synopsis The Economics of Providence by : Maarten van Dijck

Download or read book The Economics of Providence written by Maarten van Dijck and published by Leuven University Press. This book was released on 2012 with total page 377 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book deals with the question of how the religious orders and congregations rebuilt their patrimony, a necessary prerequisite for the growth of the number of religious, educational, and charitable services.

Host Bibliographic Record for Boundwith Item Barcode 30112044669122 and Others

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Publisher :
ISBN 13 :
Total Pages : 2422 pages
Book Rating : 4.:/5 (31 download)

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Download or read book Host Bibliographic Record for Boundwith Item Barcode 30112044669122 and Others written by and published by . This book was released on 2013 with total page 2422 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Private Bankers in the Italian 19th Century

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Publisher : Springer Nature
ISBN 13 : 3030633616
Total Pages : 249 pages
Book Rating : 4.0/5 (36 download)

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Book Synopsis Private Bankers in the Italian 19th Century by : Luciano Maffi

Download or read book Private Bankers in the Italian 19th Century written by Luciano Maffi and published by Springer Nature. This book was released on 2020-12-14 with total page 249 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book analyses the role of private bankers who were pivotal in modernizing the economic and financial system of Italy in the XIX century. To achieve this they needed to interact with the international haute banque to organize and place the public loans and the large investments associated with the joint-stock companies. The theme of reputation, which is currently at the centre of the historiographical debate, is fundamental for the study of the private banker figures, whose professional success is linked to the limitless trust accorded to them by their circle of personal contacts. Historiography has studied the role of Italian bankers in the trade, credit and international finance during the modern age (XVI-XVIII centuries), but it has not analysed the banking system in the XIX century and its national and international relations. The case study of Banca Parodi of Genova fills the historiographical gap concerning the role of private bankers and banking institutions in Italy, highlighting the network between the Parodi family and the international haute banque; one of the most emblematic cases is the Rothschild family. The book presents a re-elaborates series of unpublished data, placing them at the disposal of the scientific community and analyses the role of private bankers in the development of Italian banking institutions in the XIX century to launch a scientific debate.

Accounting by the First Public Company

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Publisher : Routledge
ISBN 13 : 1134747551
Total Pages : 254 pages
Book Rating : 4.1/5 (347 download)

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Book Synopsis Accounting by the First Public Company by : Warwick Funnell

Download or read book Accounting by the First Public Company written by Warwick Funnell and published by Routledge. This book was released on 2013-11-12 with total page 254 pages. Available in PDF, EPUB and Kindle. Book excerpt: The United Dutch East India Company was the first public company, preceding the formation of the English East-India Company by over 40 years. Its fame as the first public company which heralded the transition from feudalism to modern capitalism and its remarkable financial success for nearly two centuries ensure its importance in the history of capitalism. Although a publicly owned, highly complex and diversified business, and commonly agreed to be the largest and most profitable business in the 17th century, throughout its existence the Dutch East-India Company never produced public accounts of its financial affairs which would have allowed investors to judge the performance of the Company. Its financial accounting, which changed little during its lifetime, was not designed as an aid to rational investment decision-making by communicating the Company’s financial performance but to be a means of promoting sound stewardship by senior management. This study examines the contributions of accounting to the remarkable success of the Dutch East-India Company and the influences on these accounting practices. From the time that the German economic historian Werner Sombart proposed that accounting techniques, most especially double-entry bookkeeping, were critical to the development of modern capitalism and the public company, historians and accounting scholars have debated the extent and importance of these contributions. The Dutch East-India Company was a capitalistic enterprise that had a public, permanent capital and its principal objective was to continually increase profit by reinvesting its returns in the business. Rather than the organisation and management of the Dutch East-India Company reflecting the perceived benefits of a particular bookkeeping method, the supremacy that it achieved and maintained in a very hazardous business at a time of recurring conflict between European states was a consequence of the practicalities of 17th century business and The Netherlands’ unique, threatening natural environment which shaped its social and political institutions.