As a professional field, accounting encompasses a wide range of activities, practice and concepts with accounting professionals acting various capacities (e.g., auditor, controller, financial executive). Hence, in their efforts to understand how and why accountants make decisions as well as the impact of these decisions, accounting researchers need to rely on a broad set of theoretical and methodological tools that are drawn from various disciplines. In this backdrop, this book is designed as a guide to lead students in accounting that can be used in research environment which has been developed as an instructional manual. It is carefully prepared to cover the syllabus, giving comprehensive explanation in each section including exposure in answering questions. Each chapter has review questions and I am expecting to complete all review questions after reading each chapter. I wish you all for the success at the examination.