Accounting -- Study and teaching;Account books -- History
This early address by Sprague, who is acknowledged as a telling influence among pre-classical American accounting practitioners and thinkers, previews the insight and sophistication which is set forth in his famous Philosophy of Accounts.
Bookkeeping -- Study and Teaching;Schreiber, Heinrich, d. 1525;Grammateus, Henricus
There seems to have been little change in financial statements from Grammateus to 1911. This article contains a 1911 practice set which was used to teach transaction accounting as well as trial balance and statement preparation along the lines...