Article citationsMore>>

J. R. William, S. F. Haka and M. S. Bettner, “Financial and Managerial Accounting: The Basis for Business Decisions,” McGraw-Hill, Irwin, 2002.

has been cited by the following article:

• TITLE: Tutorial Accounting Fundamentals: A New Look of British and American Accounting System

  AUTHORS: Nousheen Tariq Bhutta, Syed Zulfiqar Ali Shah

  KEYWORDS: Accounting Fundamentals; American Accounting; British Accounting; Students’ Perceptions

  JOURNAL NAME: Open Journal of Accounting, Vol.2 No.1, January 30, 2013

  ABSTRACT: 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.