CONTENTS
1. Introduction :
a. What is Accounting?
b. Advantages and Limitations of Accounting.
2. Chronological Developments of Accounting Education
a. Present Level in India
I. Academic
II. Professional
III. Research
b. Suggestions for development
3. Accounting Profession
a. Management Accounting
1. Aims
2. Role of management accountants within the Cooperation
3. An alternative view of management accounting
4. Specific Concepts
5. Management Accounting Tasks / Services Provided
b. Emergence of Cost Accountancy Profession
1. Nature of Work
4. Management Accounting Profession in India ( Vision 2000)
a. Evaluation of the profession
b. Historical Drivers of the CMA Profession
c. Organization Context
d. Management Accounting and Work Context
e. Emerging Drivers of Change
f. Organizational View
g. Enriching the Context of Management Accounting as a subject
h. Management Accounting Education
5. Other Branches of Accounting
a. Human Resource Accounting
b. Forest and Environmental Accounting
c. Forensic Accounting
6. Luca Pacioli – ‘ The Father of Modern Accountancy ‘
7. Bibliography
INTRODUCTION
What is accounting?
Accounting is the process of recording transactions for the purpose of recording transactions for the purpose of generation of information necessary for making rational decisions by different user groups. So it is a service function and “perforce it” ( The Accounting Profession) “ must keep alive to the changes in the social and economic order and identify itself with the social stream. Accounting Education is thus a discipline of study which imparts knowledge for generation and dissemination of accounting information necessary for rational decision making. The terms ‘accounting’ and ‘commerce’ are interchangeably. But accounting is only a part, though the main part, of commerce.
Advantages of Accounting
a. Facilitates to replace memory.
b. Facilitates to comply with...