Professional releases

1
102 BOOK REVIEWS J. R. Edwards & H. J. Mellett INTRODUCTION TO ACCOUNTING PCP (London, 1989). 488 pp. Al2.95 (pbk) A traditional (and exclusively historic cost-based) approach to first-year degree courses, and lower level professional exams. However, I would have hoped for a much more conceptual and questioning attitude for the former and I suspect a shortage of ‘coal-face’ work for the latter. More emphasis than usual on the relationship between profit and change in capital, and a couple of chapters at the end are on decision making and computers in accounting. Within its limitations, it is clearly written and easy to read. R. A. Musgravc & P. B. Marshall PUBLIC FINANCE IN THEORY AND PRACTICE McGraw-Hill (London, 1989). 5th edn. 627 pp. Al3.95 (pbk) The fifth edition of a standard American text. Probably too tied to the US system to be of much interest to the UK student, except for the relatively small proportion given over to theory. PROFESSIONAL RELEASES B. H. Fish VEHICLE MANAGEMENT AND FINANCING ICAEW Accountants Digest No. 226. 52 pp. A8.00 (pbk) J. P. Hardman A PRACTICAL GUIDE TO SOCIAL SECURITY CONTRIBUTIONS 1989/90 SUPPLEMENT ICAEW Accountants Digest No. 228 (London, 1989). 18 pp. A6.50 (pbk) J. Holden SOLICITORS’ ACCOUNTS ICAEW Business Briefing No. 10 (London, 1989). 24 pp. A6.50 (pbk).

Transcript of Professional releases

102 BOOK REVIEWS

J. R. Edwards & H. J. Mellett INTRODUCTION TO ACCOUNTING PCP (London, 1989). 488 pp. Al2.95 (pbk)

A traditional (and exclusively historic cost-based) approach to first-year degree courses, and lower level professional exams. However, I would have hoped for a much more conceptual and questioning attitude for the former and I suspect a shortage of ‘coal-face’ work for the latter. More emphasis than usual on the relationship between profit and change in capital, and a couple of chapters at the end are on decision making and computers in accounting. Within its limitations, it is clearly written and easy to read.

R. A. Musgravc & P. B. Marshall PUBLIC FINANCE IN THEORY AND PRACTICE McGraw-Hill (London, 1989). 5th edn. 627 pp. Al3.95 (pbk)

The fifth edition of a standard American text. Probably too tied to the US system to be of much interest to the UK student, except for the relatively small proportion given over to theory.

PROFESSIONAL RELEASES

B. H. Fish VEHICLE MANAGEMENT AND FINANCING ICAEW Accountants Digest No. 226. 52 pp. A8.00 (pbk)

J. P. Hardman A PRACTICAL GUIDE TO SOCIAL SECURITY CONTRIBUTIONS 1989/90 SUPPLEMENT ICAEW Accountants Digest No. 228 (London, 1989). 18 pp. A6.50 (pbk)

J. Holden SOLICITORS’ ACCOUNTS ICAEW Business Briefing No. 10 (London, 1989). 24 pp. A6.50 (pbk).