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Larsen's Advanced Accounting provides complete and in-depth coverage of the topics typically taught in a one- or two- semester advanced accounting course. Faculty appreciate the current coverage of FASB and GASB regulations, the wealth of thorough end-of-chapter material, and the in-depth coverage. This flexible text is designed modularly; each part is self contained which allows instructors to only cover chapters that are appropriate for their class.
Caitlin Rosenthal explores quantitative management practices on West Indian and Southern plantations, showing how planter-capitalists built sophisticated organizations and used complex accounting tools. By demonstrating that business innovation can be a byproduct of bondage Rosenthal further erodes the false boundary between capitalism and slavery.
“Lively history. . . . Show[s] double entry’s role in the creation of the accounting profession, and even of capitalism itself.”—The New Yorker Filled with colorful characters and history, Double Entry takes us from the ancient origins of accounting in Mesopotamia to the frontiers of modern finance. At the heart of the story is double-entry bookkeeping: the first system that allowed merchants to actually measure the worth of their businesses. Luca Pacioli—monk, mathematician, alchemist, and friend of Leonardo da Vinci—incorporated Arabic mathematics to formulate a system that could work across all trades and nations. As Jane Gleeson-White reveals, double-entry accounting was nothing short of revolutionary: it fueled the Renaissance, enabled capitalism to flourish, and created the global economy. John Maynard Keynes would use it to calculate GDP, the measure of a nation’s wealth. Yet double-entry accounting has had its failures. With the costs of sudden corporate collapses such as Enron and Lehman Brothers, and its disregard of environmental and human costs, the time may have come to re-create it for the future.