Preface to the First Edition
Introduction: Is Accounting an Artform?
Section One: Liberal Capitalist Accounting Practices
Fundamentals of Double-Entry Account Bookkeeping (Pt. I of III)
Fundamentals of Double-Entry Account Bookkeeping (Pt. II of III)
Fundamentals of Double-Entry Account Bookkeeping (Pt. III of III)
Economic Indicators of Profit and Utility Maximization
Financial Indicators of Profit and Utility Maximization
Accounting Standards (Pt. I of II)
Accounting Standards (Pt. II of II)
The Cash and Accrual Methods
The “Modified Accrual Method”
The Parliamentary Budget
The “Proprietary Fund”
The “Fiduciary Fund”
The “Parliament Fund”
Financial Reporting for Profit and Utility Maximization
Section Two: Alternative Accounting Practices
Environmentalist Critiques of Double-Entry Account Bookkeeping
Feminist Critiques of Double-Entry Account Bookkeeping
Marxist Critiques of Double-Entry Account Bookkeeping
Managerial Cost Accounting
Material Product System (MPS)
Triple-Entry Account Bookkeeping
Section Three: Work-Standard Accounting Practices
The True Meaning of True Value
Fundamentals of Command-Obedience Account Bookkeeping (Pt. I of III)
Fundamentals of Command-Obedience Account Bookkeeping (Pt. II of III)
Fundamentals of Command-Obedience Account Bookkeeping (Pt. III of III)
Economic Indicators of Dasein Fulfillment
Financial Indicators of Dasein Fulfillment
State Budgeting and State Funding
WSA Accounting Techniques
Financial Reporting for Dasein Fulfillment