文章基本信息

标题：Tutorial Accounting Fundamentals: A New Look of British and American Accounting System
本地全文：下载
作者：Nousheen Tariq Bhutta ; Syed Zulfiqar Ali Shah
期刊名称：Open Journal of Accounting
印刷版ISSN：2169-3404
电子版ISSN：2169-3412
出版年度：2013
卷号：2
期号：1
页码：16-18
DOI：10.4236/ojacct.2013.21004
出版社：Scientific Research Publishing
摘要：This paper aims to highlight the perception of graduate and undergraduate students regarding accounting fundamentals across British system and American system. The design of this paper is to derive a unique model which proves the both approaches are in same sense however, they are framed differently. Moreover, it provides a good justification of basic questions like why income and expense are treated as credit side and debit side of trading profit and lossaccount, respectively. Ultimately, it helps educators/instructors in influencing the perceptions of their students with regard to different accounting systems.
关键词：Accounting Fundamentals; American Accounting; British Accounting; Students’ Perceptions