IDEAS home Printed from https://ideas.repec.org/h/spr/sprchp/978-3-030-29485-4_1.html
   My bibliography  Save this book chapter

Introduction

In: Financial Accounting

Author

Listed:
  • Adriana Duţescu

    (Bucharest University of Economic Studies)

Abstract

This chapter starts by setting the scene beyond accounting and accountancy, presenting a brief history of accounting and the different types of business entities with their legal characteristics. Differences between financial and managerial accounting and the connections between accounting and taxation are revealed, from an international perspective, but also touching on Romania’s particular case. Further on, the reader gets familiar with different roles of accounting, levels of user needs, availability of information and complexity of the ‘language of business’. The different types of business entities are presented also in their role of accounting information providers. The end of the chapter contains quizzes and exercises, meant to guide readers’ curiosity further into better understanding of the accounting phenomena. As a conclusion, we propose chapter summary questions and their answers.

Suggested Citation

  • Adriana Duţescu, 2019. "Introduction," Springer Books, in: Financial Accounting, chapter 0, pages 1-10, Springer.
    • Handle: RePEc:spr:sprchp:978-3-030-29485-4_1
    DOI: 10.1007/978-3-030-29485-4_1
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:sprchp:978-3-030-29485-4_1. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.