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Volume 8, Issue 7
1 July 1981
International Journal of Social Economics Cover Image for Volume 8, Issue 7
Review Article| July 01 1981

Some Remarks on Accounting Available to Purchase

Erich E. Kosiol
Erich E. Kosiol
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Author & Article Information
Publisher: Emerald Publishing
Online ISSN: 1758-6712
Print ISSN: 0306-8293
© MCB UP Limited
1981
International Journal of Social Economics (1981) 8 (7): 50–55.
https://doi.org/10.1108/eb013902

Bookkeeping systems can be conceived as real ascertainment models which determine income as well‐defined magnitude computed according to fixed rules of booking (recording) transactions. Therefore, it seems useful to consider accounting systems for income determination in general.

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© MCB UP Limited
1981
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