Gold mines and mining -- Accounting -- History;Silver mines and mining -- Accounting -- History;Consolidated Virginia Mining Company;California Mining Company;Portland Mining Company
This study found evidence which supports the thesis that cost accounting techniques evolved rapidly during the last quarter of the nineteenth century. The cost accounting system employed by the leading mines of the Comstock Lode during the 1870's...
Northern Steamship Company;Depreciation allowances -- History
In 1889 a New Zealand company had to write down its paid-up capital by 27 percent, because, the Chairman stated, previous management had failed to allow for depreciation as an expense. An investigation was conducted to see if this capital reduction...
Financial statements -- Canada -- History;Business law -- Canada -- History;Canadian Institute of Chartered Accountants
A chronology of significant events in the development of corporate financial reporting standards and practices is presented. The introductory comments to the various sections direct attention to some of the main patterns and trends in that...
Financial statements -- Law and legislation -- Canada;Institute of Chartered Accountants of Ontario
The Ontario Companies Act of 1907 was one of the earliest legislative enactments to require presentation at company annual meetings, and specify the content of, the financial statements of commercial and manufacturing companies. The study describes...
Books reviewed are:Donald R. Adams, Jr., Finance and Enterprise in Early America: A Study of Stephen Girards Bank 1812-1831 Reviewed by Michelle Hamer; Fred Bateman, Editor, Business in the New South: A Historical Perspective (Reviewed by Horace R....
Abstract: Confusion as to the real nature of commercial goodwill is well-entrenched in the literature, as evidenced by accountants' attention to valuation formulae rather than the underlying assets. The paper traces conceptual clarification of...
Taylor, Frederick Winslow, 1856-1915;Cost accounting -- History
Frederick Winslow Taylor developed a system of cost accounting while at the Midvale Steel Company (1878 to 1890). In their article on his contribution to the development of cost accounting, Chen and Pan suggest that Taylor has not received the...
Dissertations abstracted are: The Evolution of Accounting Thought and Practices Related to Bond Refunding by George Howard Neal; Banking in California: Some Evidence on Structure, 1878-1905 by Lynne Margaret Pierson Doti; The National Banks and...
Books reviewed are: V. A. Mazdorov, History of Accounting Evolution in USSR (1917-1972) Reviewed by Yoshiro Kimizuka and Akira Mori; kazuo Kawahara, The Bookkeeping Methods of the Edo Era in Japan, Reviewed by Ryoji Inouye; Shigeo Aoki, editor,...
This article is concerned with the problems of nineteenth century railroad asset valuation. The article presents some legal reasons for the early use of depreciation and continues with specific illustrations of railroad financial statements in the...
