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March 18, 2026The Accounting Review

Two Forms of Experimental Accounts.

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Authors

KMKenneth S. MostFlorida International University

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Implication

The article reports on experimental accounting systems and their utility for forecasting financial positions, suggesting implications for uniformity in practices.

Key Points

  • The research aims to explore different forms of experimental accounting statements and their applications.
  • Presentation of two forms of experimental accounting statements.
  • Integration of income and funds flow statements with the statement of financial position.
  • Development of an income/product statement based on economic theory.
  • Analysis of accountants' utilization for forecasting.
  • Two distinct experimental accounting statements were identified.
  • The integration statement supports forecasting better than the product statement.
  • Challenges in reconciling accounting income and economic income were highlighted.

Cite This Study

Kenneth S. Most (1969) studied this question.

synapsesocial.com/papers/69ba431a4e9516ffd37a40ddhttps://doi.org/10.2308/tar-4492138
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1RECENT DEVELOPMENTS IN ACCOUNTING THEORY.1960
  2. 2SKETCH FOR A UNIVERSAL ACCOUNTING STATEMENT.1962
  3. 3INCOME STATEMENT FORM AND CLASSIFICATION.1962
  4. 4COMMENTS ON THE STATEMENT OF ACCOUNTING PRINCIPLES.1937
  5. 5FIXED AND VARIABLE COSTS.1940