Harriet Jacob s Slave Narrative Essay - 1271 Words

In the 19th century, The Cult of Domesticity governed women’s actions. The ideology claimed that women were naturally designed for tasks within the home and advised a conservative agenda for female social behavior. The restrictive image of true womanhood was enforced by men in the lives of all women – free or enslaved, black or white. Embodying piety, purity, domesticity and submissiveness was the only socially acceptable way for women to exist in society. This is why Harriet Jacobs made many of choices she did when recounting her life story in Incidents in the Life of a Slave Girl. Like Olaudah Equiano, Fredrick Douglass, and many others, Jacobs’ narrative was criticized by literary critics of past and present. Yet Harriet Jacob’s slave narrative was challenged more than slave narratives written by others because she does not adhere to the idea of true womanhood. Though criticism and controversy surrounded Equiano and Douglass’s narratives, Jacobsà ¢â‚¬â„¢ narrative was the target of particular misunderstanding by scholars. Incidents is unlike other slave narratives – the main character knew who her parents were, there were no obstacles to her literacy, and she successfully escaped slavery on her first attempt. The escape story, which involves Jacobs living in a small attic for seven years and having misleading letters sent to her master, is outrageous in itself. Additionally, the most glaring aspect of Incidents is the fact that none of the characters existed by the names thatShow MoreRelatedThe Narrative Of The Life Of Frederick Douglass, An American Slave And Harriet Jacobs s Incidents994 Words   |  4 PagesThroughout the eighteenth century, many fugitive slaves wrote narratives to express their experience as a slave. Fredrick Douglass’s Narrative of the Life of Fredrick Douglass, an American Slave and Harriet Jacobs’s Incidents in the Life of a Slave Girl are two famous examples in which the writer s demonstrate their perspective as slaves and dangerous, agonizing life. Nevertheless, there are also many dissimilarities between these narratives, including gender based treatments, main character’s firstRead MoreA Rose For A Slave Girl By Harriet Jacobs952 Words   |  4 PagesLife of a Slave Girl, tells the story of a slave girl named Linda Brent who fought many mental and physical battles throughout her life in order to oppose the system of slavery. This autobiography was written by Harriet Jacobs, known in the book as Linda Brent, and uses a multitude of psuedonyms in order to conceal the identity of those within the book. Harriet Jacobs had succeeded in putting forth a new, unconventional slave narrative that depicted the emotional and mental anguish slave women wereRead More Incidents In The Life Of A Slave Girl Essay1671 Words   |  7 PagesHarriet Jacobs wanted to tell her story, but knew she lacked the skills to write the story herself. She had learned to read while young and enslaved, but, at the time of her escape to the North in 1842, she was not a proficient writer. She worked at it, though, in part by writing letters that were published by the New York Tribune, and with the help of her friend, Amy Post. Her writing skills improved, and by 1858, she had finished the manuscript of her book, Incidents in the Life of a Slave GirlRead MoreA Comparison Of Writings By Harriet Jacobs And Frederick Douglass1718 Words   |  7 PagesA Comparison of Writings by Harriet Jacobs and Frederick Douglass In this paper I will compare the writings of Harriet Jacobs and Frederick Douglass. I will touch on their genre, purpose, content, and style. Both authors were born into slavery. Both escaped to freedom and fought to bring an end to slavery, each in their own way. Both Jacobs and Douglass have a different purpose for their writings. Harriet Jacobs and Frederick Douglass were both slaves that wrote about their strugglesRead MoreJacobs Douglass: An Insight Into The Experience of The American Slave1019 Words   |  5 PagesThe slave narratives of the ante-bellum time period have come across numerous types of themes. Much of the work concentrates on the underlining ideas beneath the stories. In the narratives, fugitives and ex-slaves appealed to the humanity they shared with their readers during these times, men being lynched and marked all over and women being the subject of grueling rapes. The slave narrative of Frederick Douglas and Harriet Jacobs: Incidents in the Life of a Slave Girl themes come from the existenceRead MoreHarriet Jacobs s Death Is Better Than Slavery966 Words   |  4 Pagesinfluential woman of the 19th century, Harriet Jacobs once said, â€Å"Death is better than slavery.†Jacobs describes how cruel it was growing up as a woman in slavery during the antebellum period until they stopped searching for her and she was finally considered herself free. Through the twists and turns of Harriets life to understand how strong of a woman she truly was. Herein will be described the societal, cultural, and moral tasks Jacobs had to endure. Harriet was able to break through the barriersRead MoreHarriet Jacob : An African American Slave And Feminist1071 Words   |  5 PagesHarriet Jacob: An African American Slave and Feminist â€Å"Reader, be assured this narrative is no fiction† (Author). Harriet Jacobs’ Incidents in the Life of a Slave Girl, is her narrative as a slave who lived in a slave state for twenty-seven years before escaping to live as a free woman in New York (Jacobs preface). Jacobs’ was motivated to write her story by a deep desire to share her experience in an effort to bring to light what slavery really was, a â€Å"deep, and dark, and foul experience thatRead MoreThe Life of A Slave Girl by Harriet A. Jacobs Essay1272 Words   |  6 PagesA slave narrative is to tell a slaves story and what they have been through. Six thousand former slaves from North America told about their lives during the 18th and 19th centuries. About 150 narratives were published as separate books or articles most slaves were born in the last years of the slave regime or during the Civil War. Some Slaves told about their experiences on plantations, in cities, and on small farms. Slave narratives are one of the only ways that people today know about the wayRea d MoreThe Narrative Of Frederick Douglass1132 Words   |  5 PagesThe narrative begins with Douglass being oblivious to the identity of his father. This theme of Frederick Douglass being young and naà ¯ve is continued throughout the beginning. The idea of slaves being young and naà ¯ve is seen in almost all slave narratives. One of the ways slave owners kept slaves captive is through keeping the slaves ignorant. It is nearly impossible for a slave to escape slavery if they cannot read and write. Slave owners knew how impossible this was so they kept them ignorant,Read MoreThe Life Of A Slave Girl By Harriet Jacobs928 Words   |  4 PagesIn her poignant autobiography, Incidents in the Life of a Slave Girl, Harriet Jacobs offers the audience to experience slavery through a feminist perspective. Unlike neo-slave narratives, Jacobs uses the pseudonym ‘Linda Brent’ to narrate her first-person account in order to keep her identity clandestine. Located in the Southern pa rt of America, her incidents commence from her sheltered life as a child to her subordination to her mistress upon her mother’s death, and her continuing struggle to live

The First Synthesis Essay Examination Of Worldview

In the first synthesis essay, examination of worldview was identified as one of the most important concepts necessary to understand and interpret medical anthropology. Worldview is the reason that there are many different types of medical systems. As explained in lecture, these include diagnosis, healing, and some form of payment to the healer. The study of these different medical systems falls under the term ethnomedicine. Singer describes ethnomedicine as the idea that all medical systems develop from â€Å"particular sociocultural systems regardless of the scale of the society.† For example our US healthcare system, based on western worldview, is a hierarchy of administrators who tell the doctors what they can and cannot do. Our devotion to the US healthcare system stems from our need to label the symptom or disease such as nasal drip and a cough can be labeled as a common cold. The worldview seen here is the need for immediate cures to avoid interrupting our busy lives. On the other hand, in â€Å"Touching the Timeless† with Billy Yellow from the Navajo tribe, there are many steps to prepare for his healing ritual such as the sweat hogan, where purification rituals are performed, in this case, before a strong spiritual ritual can be done. Thus understanding the worldview that comes with the development of medical systems is vital to understanding why the practices are being used and being able to compare these medical systems cross culturally. The base of most medical systems isShow MoreRelatedIntegration of Narrative Therapy Hristian Counselling3207 Words   |  13 PagesLength: 2,515 words The purpose of this essay is to discuss the positive and negative use of integration within Counselling. Much has been said about the integration of therapies and Christian values. The practice of secular psychotherapies has brought much conflict; many Christian counsellors have taken a different stance regarding the integration of psychology and religion. Some have embraced integration wholeheartedly whilst others reject it just as vigorously and many others fall somewhere betweenRead More Teaching Origins in 20th Century American Public Schools Essay6390 Words   |  26 Pagesacademia , and public schools over the course of the 20th century and continue fighting, or attempting to make peace over, this culture war today. The debate has changed between the time of the Scopes Trial and the present in several important ways. First, creationists have developed many more diverse arguments, and employ not only biblical and moralistic arguments, but scientific evidence, logical arguments , and political rhetoric to counter evolutionary theory. Second, debate was revived by evolutionistRead MoreHerbert Spencer Essay13142 Words   |  53 Pagesemployee of the London and Birmingham Railway. His interest in evolution is said to have arisen from the examination of fossils that came from the rail-road cuts. Spencer left the railroad to take up a literary career and to follow up some of his scientific interests. He began by contributing to The Non-Conformist, writing a series of letters called The Proper Sphere of Government. This was his first major work and contained his basic concepts of individualism and laissez-faire, which were to be laterRead MoreStatement of Purpose23848 Words   |  96 Pagesmeasures—test scores and grades—were most important Ohio Wesleyan University Writing Center  © 2011 Page 1 and used the statement of purpose for borderline decisions. However, of liberal arts faculty who responded, approximately half valued the essays as much as other parts of the application package. ï‚ · Determine the importance of the mentor system. The importance of the statement of purpose increases, as Robert M. Brown notes, at institutions with strong mentoring programs ―because it is the onlyRead MoreMastering Graduate Studies 1e32499 Words   |  130 Pages. . . . . . . . . . . . . The name of each chapter’s author appears in the chapter header bars. Clicking on author names will take you to the Biographies page. Glossary terms on the Glossary pages will take you back to the page on which the term first appears. Chapter 1: Academic and Career Path . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Read MoreNew World Order in Conspiracy Theory13987 Words   |  56 Pagesa  state atheistic  and  bureaucratic collectivist  world government,  demonized  as a Red Menace, therefore became the main focus of  apocalyptic  millenarian  conspiracism.[13] In the 1960s,  right-wing populist  individuals and groups with a  producerist  worldview, such as members of the  John Birch Society, disseminated a great deal of conspiracy theories claiming that the governments of both the United States and the  Soviet Union  were controlled by a  cabal  of  corporate internationalists, greedy bankers andRead MoreMethods of Qualitative of Data Collection19658 Words   |  79 Pagesintroductory discussion of qualitative methodological assumptions. As the grounding for a selection of methods, we extend that discussion here, using Brantlinger’s (1997) useful summary of seven categories of crucial assumptions for qualitative inquiry. The first concerns the researcher’s views of the nature of the research: Is the inquiry technical and neutral, intending to conform to traditional research within her discipline, or is it controversial and critical, with an 97 04-Marshall-4864.qxd 98 2/1/2006Read MoreOrganisational Theory230255 Words   |  922 Pagestextbook offers a well-integrated synthesis of approaches to organization theory. It will be welcomed by organization theory scholars and reflective practitioners and is a valuable companion for scholars and students of organization theory. Henk W. Volberda, Chair of the Department of Strategic Management Business Environment and Vice-Dean of the RSM Erasmus University, Netherlands At last, a text that brings organization theory into the 21st century! This is the first organization theory textbook toRead MoreStephen P. Robbins Timothy A. Judge (2011) Organizational Behaviour 15th Edition New Jersey: Prentice Hall393164 Words   |  1573 PagesSkills? 360 Questions for Review 360 Experiential Exercise An Absence of Nonverbal Communication 361 Ethical Dilemma Pitfalls of E-Mail 361 Case Incident 1 Using Social Media to Your Advantage 362 Case Incident 2 Should Companies That Fire Shoot First? 362 12 Leadership 367 What Is Leadership? 368 Trait Theories 369 Behavioral Theories 370 Summary of Trait Theories and Behavioral Theories 372 Contingency Theories 372 The Fiedler Model 373 †¢ Other Contingency Theories 375 Leader–Member Exchange

Globalization And Its Impact On Society - 942 Words

Globalization has, from the late twentieth century, led nations and their borders to be called into questions. Populations, often driven by their youths, now have instant access to information on everything that happened around the world. Meanwhile, and because of this globalization, states have been forced to open up to the world and to free their borders to facilitate exchanges. Therefore, people began to feel less constrained by their nationality and became what is often referred to as citizens of the world, free to move and settle, at least theoretically, wherever they wish. This leads to wonder whether this dematerialization of nations has done away with nationalist and patriotic sentiments for these citizens of the world, or if it leads them to return on their own core identities. In fact, it seems that the two phenomena are simultaneously present within these globalized societies. Globalization has led many nations to open their borders and host populations from all over the world. Evidently, these nations are the ones that have developed through this primarily economic globalization, primarily in what is considered to be the Western world, but also in Asia and the Middle East. These nations opened their borders to people coming mainly from the â€Å"Eastern world,† including those from South Asia, who had not yet experienced the development caused by globalization, and who sought new opportunities. These new populations, with new citizenships, are based on the principleShow MoreRelatedThe Impact Of Globalization On The Society1114 Words   |  5 Pages The Impact of Globalization 3 Introduction The effects of globalization are visible everywhere. The mixing of cultures and races throughout our society is everywhere. It’s on television, in our homes and woven into our workplace. This is not necessarily a new construct; it’s just more noticeable today than in the past. The Roman Empire opened all trade in Europe, Africa andRead MoreGlobalization And Its Impact On Society Essay925 Words   |  4 PagesGlobalization is the process by which different societies, culture, and how regional economies integrate through a worldwide network of political beliefs through communication, marketing, and transportation. Predominately, globalization has made a worldwide impact on many nations in numerous ways such as; politically, economically, as well as socially. Globalization has shaped the independence of various nations, thus leading to worldly affairs based on a global level. Leading to trends in cultureRead MoreGlobalization And Its Impact On Society1369 Words   |  6 Pages Globalization is a broad term used in multiple social studies classes. There are three types of globalization: cultural, economical and political. As both positive and negative views exist on globalization; using just the word globalization isn’t specific enough to understand these viewpoints. Knowing the different types of globalization will allow a person to form their own opinion whether or not each individual type of globalization has a positive or negative impact on society. Cultural globalizationRead MoreGlobalization And Its Impact On Society1637 Words   |  7 Pages1. Introduction Globalization as ‘the acutely adamant affiliation of economies, societies and cultures into a borderless accepted communications [technology] and accumulation arrangement [is] a world-transforming process, not all which is pleasant,’ (Morrison, 2010, p. 32). Although globalization is, and will apparently abide for some time, one of ‘a lot of ambiguous and misunderstood’ concepts, there is some accepted arena to be beginning an allotment of all the confusion (White, 2008). That isRead MoreGlobalization And Its Impact On Society1311 Words   |  6 PagesGlobalization, has taken place for centuries, is the shrinking of geographic that accelerate the flows of money, goods, people and culture around the planet. Migration came when people move between countries either temporarily or permanently, to seek education and employment or to escape adverse political, environments. Culture and globalization have infinite impact on each other. Humans have never been closer together than we are today. Globalization, started from the intercontinental migrationRead MoreGlobalization And Its Impact On Society1963 Words   |  8 PagesGlobalization has been rapidly influencing businesses in today’s society. It is a way of bringing markets around the world closer together to form better partnerships and improve communication between the different countries, governments and businesses that are motivated by investments and international trading. Globalization has been adapted to foster political and diplomatic affiliations between countries. This way of conducting business creates a competitive market place, and keeps the organizationsRead MoreGlobalization And Its Impact On Society1307 Words   |  6 PagesGlobalization is a phenomenon involving the integration of ideas circulating worldwide, connecting people from everywhere (Friedman). Globalization affects everything, but most importantly it impacts our own cultures. Culture is the way that grou ps of people act, believe, and live. This is crucial to life because without culture, we wouldn’t be unique. Cultures are linked together through globalization because globalization can spread cultures worldwide, altering them in the process. GlobalizationRead MoreGlobalization And Its Impact On Society1274 Words   |  6 Pagespeople alike, yet globalization is a vastly broad and unfamiliar concept to a majority of people. Personally, before enrolling in this class, I thought I knew what the general idea of globalization was, as rudimentary and elementary as my knowledge of the topic had been. However, after only exposing myself to a minuscule amount of cultural literature throughout the course of this class thus far, I have greatly expanded my understanding of what the true meaning of globalization is: a process thatRead MoreGlobalization And Its Impact On Society Essay1550 Words   |  7 PagesGlobalization defines practically all facets of modern life. The jobs availabl e to the public, the cultures people embody/emulate, the relationships individuals engage in, are all continuously altered by the profound forces of the globalizing process. Capital, people, images, commodities and ideology transcend national borders, and information races around the globe at accelerating speeds (Inda 4). The theme of globalization has emerged generating considerable amounts of controversy in its wake,Read MoreGlobalization And Its Impact On Society Essay1980 Words   |  8 Pagesphenomenon is called globalization. As humans continue to advance technologically, we, as humans, will become more unified. This unification has many benefits. We will be able to work together on an economical, political, and social level. The state-of-the-art capabilities in commerce and trading between countries globalization fosters immense economical growth. Consequently, this growth will lead to an increase in jobs and overall economic health. Nevertheless, some claim that globalizat ion will have certain

Financial Accounting Science of Classifying

Question: Discuss about the Financial Accounting for Science of Classifying. Answer: Introduction: The accountancy is considered as science of classifying, recording and summarizing of data so that the relationship between the money, transaction and event is appropriately represented (Mdudde.net 2016). This will enable the user to calculate the financial results at the end of the accounting period. The accountancy is a process that helps the user in obtaining financial information relating to income and expenses, possible losses, actual losses, capital employed, liabilities etc (Arxiv.org 2016). The primary objective of accounting is to maintain records, provide timely information to management for decision-making, providing information to the external users so that it can aid them in making decision (Womlib.ru 2016). Accounting deals with the financial information so the accounting practice is based on reasoning. Therefore, accounting theories are established to explain with logic the reasoning behind a particular practice (Kabir 2016). Accounting theory is a scientific way of explaining and solving the real world accounting problems. Accounting theory can be defined as the broad principles that helps in evaluation of the accounting practices and provides the way forward for developing the new standard (newagepublishers.com 2016). The accounting theory helps the accounting professional and users understand reason behind various accounting practices. The learning of this theories helps the professional to perform their work in a more skillful and flawless way (Assignmenthelpsite.com 2016). In recent times, the accounting has become very complex therefore accounting theories will help the professionals to solve the real world problems. It can be said that accounting theories helps to understand the accounting process in a more professional way (Ventureline.com 2016). The accountants are guided by the accounting theories to represent the financial data in a professional way (Scribd 2016). The accounting theories have been developed using three common approach this are descriptive approach, usefulness approach and welfare approach. The decision usefulness approach is further classified into normative and empirical (Quora.com 2016). The accounting theories that are developed using descriptive approach relate to conduct of the accountants. The decision usefulness approach helped in developing two main theories normative theories and empirical theories (Swinburne.edu.au 2016). The important accounting theories that have been developed are proprietary theory, Entity theory, fund theory, residual equity theory and enterprise theory (Programsandcourses.anu.edu.au 2016). In this essay there are three accounting theories that are evaluated this are entity theory, fund theory and residual equity theory. It is important that before the accounting theories are discussed the assumptions based on which the accounting theories operates are discussed earlier. There are four assumption based on which the accounting theories operates they are entity assumptions, going concern assumptions, periodicity assumptions and assumption of monetary units. In developing accounting theories it is assumed that the business is a separate entity. That means the activity of the business is separate from owners of the business. The accounting theories developed are based on this assumption of separateness. The second assumption for accounting theories is going concern. It is assumed that the business will continue for infinite period of rimes so the accounting theories developed are based on these assumptions. However if the business is performing poorly then this assumption can be revised so that the financial statement prepared gives true reflection of financial statement. The monetary unit assumptions re quire that all the financial transactions reflected in accounts should be based on some monetary value. The last assumption of periodicity states that the business activity should be broken into different periods so that they can be measures. This assumptions forms the basis of developing accounting theories. The three accounting theories are discussed and evaluated below. The entity theory states that the business is a separate entity distinct from the owners or shareholders. It can be said that not the proprietor but the business unit is the centre of financial and accounting interest (Martin 2016). This theory states that the business is liable to both the owners and the creditors. The accounting equation stated in the theory is that asset is equal to liability (Investopedia 2016). This equation can also be put in a different way that is asset is equal to liability and equity of shareholders. The assets provided in the equation are the rights that are accruing to the entity and equity and liabilities are the source of those assets (Classificationofaccountingtheory06.wordpress.com 2016). The creditors and shareholders both have rights over the assets though they have different approach towards liquidation, risk, control and income. The income earned by a business is the property of the business unless it is distributed as dividends (Newagepublishers. com 2016). It is the responsibility of the business unit to fulfill the claims of the shareholders and creditors. The entity theory therefore has become more income centered so it is said to have become income statement oriented (Noble et al. 2016). The entity is accountable to the equity holders and it is accomplished by measuring the performance related to operation and other financial information. The income represents increase in equity after the demands of creditors are fulfilled (Classification of accounting theory 2016). In the similar way, the profits that are not distributed are the property of the business and it increases equity by increasing the reserves (Mdudde.net 2016). The strict compliance to entity theory requires that income tax and interest on debt be considered as distribution of profit and not as an expenses. In the corporate form of business enterprise, the entity theory is mostly applicable (Arxiv.org 2016). The corporate business considers business separate and distinct from the owners. The entity theory has greatly influenced various accounting techniques and its effect can be seen in various terminologies used in the accounting practice (Womlib.ru 2016). The entity theory favors that that last in first out (LIFO) method of valuation of inventories rather than the First in first out method (FIFO) (Kabir 2016). It is because according to this theory adoption of LIFO over FIFO helps in determining income appropriately. As the adoption of FIFO method helps in better valuation of inventories in the balance sheet so it can be considered as a better technique for determining the value of inventory under proprietary method (newagepublishers.com 2016). The common definition of revenue is that it is the product of enterprise. This definition of revenue is in accordance with the entity theory concept (Ventureline.com 2016). The expenses is commonly defined as services and goods that are consumed in obtaining the revenue. This definition is also obtained through the application of entity theory (Quora.com 2016). In preparing the consolidated balance sheet, the minority interest is recognized in addition to equity holders (Swinburne.edu.au 2016). This treatment of minority interest is in accordance with the entity theory. The entity theory puts emphasis on determining the income that is allocated to shareholders whereas proprietary theory evaluates the valuation of assets (Programsandcourses.anu.edu.au 2016). The fund theory puts emphasis not on the entity but group of assets and related obligations (Martin 2016). It also emphasis on the restrictions that are imposed on the use of assets called fund (Investopedia 2016). The fund theory takes the business unit as economic resources and the obligations and in addition to this related obligations and restriction is put in the use of this resources (Newagepublishers.com 2016). The accounting equation of fund theory is an asset is equal to restriction of assets. The accounting unit is stated in terms of assets and the use in which the assets are used (Zaharah 2016). The legal obligations and economic restrictions on the use of assets are represented as liability. The fund theory is centered towards assets and it focuses on administration and appropriate use of assets (Mdudde.net 2016). The primary objective of financial reporting is not the balance sheet or the financial statement but the statement showing the source and use of fund is the mos t important (Arxiv.org 2016). In this statement, operation of the fund is measured in relation to disposition and sources of funds. The nonprofit organization and government primarily uses the fund theory (Womlib.ru 2016). The public institutions have several operations therefore, it uses several funds for conducting its operation (Kabir 2016). In order to compare financial statement information the use and application of fund is very useful. The concept that is between the proprietary theory and entity theory is residual equity theory (newagepublishers.com 2016). The equation in this theory is that specific equities are deducted from assets and it comes to residual equity (Ventureline.com 2016). The equities of preferred shareholders and the claim of creditors are known as specific equity (Quora.com 2016). In case of large losses and bankruptcy proceeding the common shareholders may disappear so the preferred shareholders and bondholders will become the residual equity holders (Swinburne.edu.au 2016). The main objective of residual equity approach is to provide better information to the shareholders so that they can make better investment decision (Martin 2016). If it is assumed that, the company is a going concern and will continue for infinite period then in such case the current value of equity shares is dependent on the expected divided to be received in future (Investopedia 2016). The expected future dividend is dep endent on total receipt. From the receipt specific contractual obligations, payment made to equity holders and requirements of reinvestment is deducted (Newagepublishers.com 2016). In investment value, the trends can be measured by noticing the trend of residual equity measure based on current values. The statement of income and the statement of retained earring are required to mention the income that is available to residual equity holders after adjustments of all prior claims (Noble et al. 2016). This claim includes dividend paid to preference shareholders. In balance sheet, the equity shares should be separately represented from the preference shares (Classification of accounting theory 2016). The statement of fund should represented funds available to the business for making payment for common dividend and other purposes (Zaharah 2016). There are certain significant difference between residual equity theory and proprietary theory. In residual equity approach, the preference shar e capital is not included in the shareholders fund. In this methods the dividend that are payable to preference share holders are deducted before the dividend per share of equity shareholders are calculated. It should be remembered that both this theories are based on the same assumption that the economy in which the entity operates is free and both are concerned about the treatment of their assets and liability. In this section of the research paper, the usefulness of accounting theory is critically evaluated (Mdudde.net 2016). The accounting theory provides the foundation for practice and it can be said that theories are developed so that a proper meaning is given to the practice (Arxiv.org 2016). The accounting theories helps in narrowing the problem area range by identifying the facts of the studies. It is helpful in selecting the aspects of the phenomenon (Womlib.ru 2016). The accounting theory also provides a conceptual framework for studying the accounting problems. This provides a standard by which the accounting practice can be evaluated (Kabir 2016). The knowledge that is already available about the subject is organized in a body of knowledge known as accounting theory. The accounting theories are mainly the summaries of the current accounting policies (newagepublishers.com 2016). The accounting theory helps in attaining uniformity in practice. The goal of the accounting theory is t o provide uniformity in practice (Ventureline.com 2016). The generally accepted accounting principles are the current accounting theories that are used for practice. The aim of uniformity is to increase credibility about the information provided by the accounting system (Scribd 2016). The accounting theories have an advantage of predictive ability (Quora.com 2016). The future facts can be predicted by theoretical generalization (Swinburne.edu.au 2016). It is because of this predictive ability of the accounting theory it has given rise to various empirical research that can be used for decision making (Classification of accounting theory 2016). The accounting theories are helpful in development of new practice. The accountancy operates in a dynamic environment therefore with the change in social environment therefore there is a need for replacing the existing practice (newagepublishers.com 2016). The above discussions have shown that accounting theories is a complicated process. The theories of accounting are held together by conceptual framework for accounting. The accounting theories fit the conceptual framework and it helps to determine the financial principle and rules. It can be said that accounting theory is a definitive accounting principle. These accounting theories are framed after analyzing the practices of accounting. It can be said from above discussion that the accounting theories are based on logic and reasoning therefore, it can be considered as scientific. The accounting theories cannot help in understanding the financial position of the business or the profit and loss account during the particular period. It can also be said that an accounting theory cannot be considered as means of conveying information to the external users. The accounting theories act as a guide so that complicated problems arising from in day to day operation of the business can be solved . Reference Mdudde.net, 2016. [online] Available at:https://www.mdudde.net/books/Mcom/Mcom-f/Accounting%20Theory-final.pdf[Accessed 12 Dec. 2016]. Arxiv.org, 2016. [online] Available at:https://arxiv.org/ftp/arxiv/papers/1411/1411.4633.pdf[Accessed 12 Dec. 2016]. Womlib.ru, 2016. [online] Available at:https://womlib.ru/book/Accounting_Theory_And_Conceptual_Frameworks.pdf[Accessed 12 Dec. 2016]. Kabir, M., 2016.Normative Accounting Theories. newagepublishers.com, 2016. [online] Available at:https://www.newagepublishers.com/samplechapter/001009.pdf[Accessed 12 Dec. 2016]. Assignmenthelpsite.com, 2016. [online] Available at:https://www.assignmenthelpsite.com/upload/2014/11/Accounting-Theories.pdf[Accessed 12 Dec. 2016]. 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Martin, J., 2016.Accounting Theories of Organizations. [online] Maaw.info. Available at:https://maaw.info/ArticleSummaries/ArtSumCovaleskiAiken86.htm[Accessed 12 Dec. 2016]. Investopedia., 2016.Accounting Theory. [online] Available at:https://www.investopedia.com/terms/a/accounting-theory.asp[Accessed 12 Dec. 2016]. Classificationofaccountingtheory06.wordpress.com.,2016.Classification Of Accounting Theory | quotManaging Dyadic Interactions In Organizationa. [online] Available at:https://classificationofaccountingtheory06.wordpress.com/tag/classification-of-accounting-theory/[Accessed 12 Dec. 2016]. Newagepublishers.com, 2016. [online] Available at:https://www.newagepublishers.com/samplechapter/001343.pdf[Accessed 12 Dec. 2016]. Noble, A., Noble, A. and profile, V., 2016.Classification Methods in Accounting. [online] Blog.accweb.com.au. Available at:https://blog.accweb.com.au/2015/03/classification-methods-in-accounting.html[Accessed 12 Dec. 2016]. Classification of accounting theory, 2016. [online] Available at:https://classificationof accounting theory [Accessed 12 Dec. 2016]. Zaharah, S., 2016.Accounting Theory Approach. [online] Academia.edu. Available at:https://www.academia.edu/6256679/Accounting_Theory_Approach[Accessed 12 Dec. 2016].