By Louis Goldberg
This ebook explores the function of accountants in enterprise and society. the ultimate paintings of Louis Goldberg, Professor Emeritus on the college of Melbourne, it goals to elevate expertise of the life and value of primary concerns which are usually missed or by-passed in modern dialogue of accounting. The 16 chapters examine precisely what accountants do in undertaking their work.This paintings will make crucial interpreting for students or historians of accounting, and also will curiosity philosophers and working towards accountants.
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A succinct description was provided by Wolf: Classiﬁcation is the process of recognizing classes or kinds, each class or kind consisting of members having certain characteristics in common. The members may themselves be classes or they may be individuals. In a complete system of classiﬁcation the lowest classes (in which only individual members can be distinguished) are subordinated to higher ones, and these again to others still higher until the most inclusive category with which the science in question is concerned is reached.
If the former, it would be recorded as a cash sale; if the latter, John Doe’s obligation to settle his debt would be formally recorded, that is, John Doe would be a debtor. If John Doe is, in fact, our ‘client’ or a manager or representative acting on behalf of our client, we know who he is (that is, the answer to the initial question is, again, not merely a piece of social or trivial gossip, but involves an accountable relationship), and some other questions arise: as he becomes the owner, the occurrence is a purchase, and we have to ask further: 5 What are the conditions of purchase?
Over several centuries successions of accountants have developed a systematic infrastructure for the processing of information. They are, broadly speaking, acquainted with the available technology and processes for carrying out their functions and meeting their functional responsibilities, and are capable of devising, installing and conducting or supervising appropriate procedures for particular circumstances. Up to date their operation of this infrastructure has been restricted by their acceptance of limitations in their conceptual outlook, so that the kind of information that they have permitted themselves to handle in or through this familiar infrastructure has itself been restricted by adherence to this conceptual outlook.
Accounting Thought (Studies in Accounting) by Louis Goldberg