Instruct: Identify the main and secondary category of Arxiv papers based on the titles and abstracts
Query: Theories of Accounting: Evolution & Developments, Income-Determination
  and Diversities in Use   Accounting frameworks follow stipulations of existing Accounting Theories.
This exploratory research sets out to trace the evolution of accounting
theories of Charge and Discharge Syndrome and the Corollary of Double Entry.
Furthermore, it dives into the theories of Income Determination, garnishing it
with areas of diversities in the use of Accounting Information while review of
theories of recent growths and developments in Accounting are not left out. The
method of research adopted is exploratory review of existing accounting
literature. It is observed that the emergence of these theories exist to
minimize fraud, errors, misappropriations and pilfering of Corporate assets. It
is recommended that implementation prescriptions of these theories by
International Financial Reporting Standard Committee and Practicing Accountants
should be adhered to and simplified so as to avoid confusing and scandalous
reporting of financial statements

5
The categories of this paper are: gr-qc
36
The categories of this paper are: cmp-lg
7
The categories of this paper are: hep-th
4
The categories of this paper are: cond-mat
29
The categories of this paper are: funct-an
33
The categories of this paper are: plasm-ph
0
The categories of this paper are: hep-ph
20
The categories of this paper are: acc-phys
13
The categories of this paper are: quant-ph
19
The categories of this paper are: eess
22
The categories of this paper are: chao-dyn
26
The categories of this paper are: bayes-an
28
The categories of this paper are: alg-geom
14
The categories of this paper are: math-ph
35
The categories of this paper are: mtrl-th
9
The categories of this paper are: nlin