This article outlines the lives and background of the main writers who were active in the 18th century period of ’scottish Ascendancy’ in accounting texts. The impressive publications produced by this group are detailed and the question of why...
One of the goals of the present federal income tax system is to tax individuals to the extent of their ability to pay. This concept of vertical equity did not originate in the current century. Analysis of the tax laws of the American colonies...
United States -- History -- Revolution, 1775-1783; Washington, George, 1732-1799; Military supplies; Military maneuvers; Jamaica;
Ramsay acknowledges that Greene's unit would be in better spirits if they had more to keep them busy. He reports discussions from Congress about supplies, recent developments near Jamaica, and updates on various familiar names. He also mentions the...
Military intelligence; United States -- History -- Revolution, 1775-1783 -- French participation; United States -- History -- Revolution, 1775-1783;
Rochambeau relays the poor reception of Carleton's proposition to the Congress, discusses details of intelligence, and announces the intent of the French to join forces with General Washington in New York.
Posey, Thomas, 1750-1818; Creek Indians -- Warfare; Indians of North America -- Warfare; Battles; United States -- History -- Revolution, 1775-1783;
Wayne reports a battle between Col. Posey's battalion and a large number of Creek Indians who had combined forces with the British Army to conduct a surprise attack. The battalion held its own, and won several British trophies, mostly horses, but...
James Island (S.C.) -- Battles; Battle casualties; United States -- History -- Revolution, 1775-1783;
Kościuszko recounts the Battle of James Island (S.C.) [referenced in the letter as John's Island] where the Patriots were outnumbered by the British, and where Capt. [William] Willmott was mortally wounded.
Memorial of Jeremiah Sanders, grandfather to Mary Margaret Gage Sanders & Jeremiah Sanders Gage. Lines copied from his tombstone by Mary, 19 August 1891 and re-copied by A.G.E. (Anna Eliza Gage Evans?" 18 August 1906.
East India Company;Financial statements -- England -- History
A recent investigation into the archives of the English East India Company has produced the earliest known classified balance of accounts. Dated May 1, 1782, this statement predates the model balance sheet prescribed by the Companies Act of 1856 by...
Reckoning boards;Tallies;Accounting machines -- History
How could our ancestors do accounting while they were still illiterate and had no paper? The answer is that they used the tally and the checkerboard. In medieval Europe, the tally was normally a short stick on which notches were cut to represent...
Salvador de Solózano, Bartolomé, 1544-1596;Accounting -- Spain -- History
Until very recently almost nothing was known about the life of Bartolomé Salvador de Solórzano, the author of the first Spanish treatise on double-entry bookkeeping. This paper presents the results of further research on this subject and...
Universities and colleges -- Accounting;Glasgow College;Bookkeeping -- Scotland -- History
In 1775 A.D. the recommendation was made that the accounts of Glasgow College be changed from the traditional charge and discharge type of records to a double entry bookkeeping system. This touched off an academic controversy that lasted for many...
