Abstract
At its simplest level, accounting is about the provision of figures to people about their resources. It is to tell them things such as:
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1.
What they have got.
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2.
What they used to have.
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3.
The change in what they have got.
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4.
What they may get in the future.
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© 1990 D.J.A. Alexander
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Alexander, D. (1990). Accounting theory, or Accounting can be interesting. In: Financial Reporting. Springer, Boston, MA. https://doi.org/10.1007/978-1-4899-7118-0_1
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DOI: https://doi.org/10.1007/978-1-4899-7118-0_1
Publisher Name: Springer, Boston, MA
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Online ISBN: 978-1-4899-7118-0
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