Accounting is the discipline with the oldest historical culture,
being the first to be recognized by humanity when Adam and Eve were
made to account for what they did in paradise. It is also the only
discipline that will come into play in the Hereafter, where
everybody would be raised up as an accountant - to account for all
they have done during their life time on earth Accounting is a
service-providing discipline, with a rich theoretical background,
which makes available information (especially financial) to guide
various decision-making processes. Business owners, creditors,
managers, prospective investors, government and its agencies,
employees and even the general public seek accounting information
to guide them when taking various informed decisions about
reporting entities and the environment within which they operate.
This book addresses the historical accounting culture, its theories
as well as its practices. It is made up of fifteen chapters,
covering various historical, theoretical and practical aspects of
Accounting, ranging from accounting standardization to financial
reporting. The book is an attempt to address some of the lacunae in
advanced accounting issues, both in theory and in practice.
Students of advanced accounting theory and practice at the
professional and academic levels in Universities, Polytechnics and
Professional Institutes would find the book an essential companion.
____________________________________________ Associate Professor
Kabiru Isa Dandago, B.Sc., M.Sc (Acct), MBA, PhD (Econs), ACA,
MNIM, MNES, MIMC, is the Immediate Past Dean, Faculty of Social and
Management Sciences, Bayero University, Kano-Nigeria (2004-2008).
He is currently (since June 2008), the Chairman, Bayero Consultancy
Services Unit of the same University. He has been a lecturer in
Accounting in the Department of Accounting of the University since
1990. Dr Dandago has taught Cost Accounting, Management Accounting,
Financial Accounting, Taxation, Auditing and Investigation, Public
Finance, Business Mathematics, Mathematics for Social Sciences and
Research Methodology in Accounting to various Undergraduate, Post
Graduate Diploma and Masters Students. He has attended many
national and international conferences on Accounting and related
disciplines, including the 17th World Congress of Accountants
(WCOA) and the 12th World Congress of Accounting Historians (WCAH).
He has published many books and journal articles in Accounting,
Taxation, Auditing, Industrialization and general Management, which
are enjoying wide readership in Nigeria and beyond. He is married
with children.
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