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Title: Accounting Principles by James S. Reece, Robert Newton Anthony ISBN: 0-256-03568-7 Publisher: McGraw-Hill/Irwin Pub. Date: January, 1989 Format: Hardcover Volumes: 1 List Price(USD): $68.95

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Average Customer Rating: 5 (1 review)

Rating: 5
Summary: Excellent Accounting theory
Comment: I find this book very interesting about accounting theory and principles. He base his structure about a revenus-expenses method, instead of the usual assets-liabilieties approach. Furthermore, the Author develops his structure starting from some declared principles, instead of implicit or misunderstood assumptions or preconceptions. He derives some operational concepts starting from these principles. His assumption about satisfying principle is most insteresting. The Author considers this satisfying principle as opposed to the maximisation principle as firm's objective. See also an article in Harvard Business Review, 1960. A book to buy, to study hard and to remember.