Introduction -- The philosophy of accounts -- Accounting : its principles and some of its problems -- Accounting theory -- The economics of accountancy -- The cultural significance of accounts -- Stabilized accounts -- Accounting concepts of profit -- Truth in accounting -- Financial accounting -- The fund theory of accounting -- Structure of accounting -- Structure of accounting theory -- The basic postulates of accounting -- The theory of measurement of business income -- Accounting and analytical method -- Accounting, evaluation and economic behavior -- The foundations of accounting measurements -- The theory of the measurement of enterprise income -- Societal accounting, beyond the conventions -- A methodology for theory appraisal in accounting.