Accounting -- Study and teaching;Bookkeeping -- Study and teaching
These thoughts of an early American accounting author reflect the frustrations encountered in attempting to establish the process of teaching account keeping within the general scheme of education. This item by Jones first appeared in 1842 as an...
Cost Accounting -- History;Church, A. Hamilton (Alexander Hamilton), 1866-1936
The influence of engineers on the development of cost accounting in the closing decades of last century has been well recognized. The influence of economists, the retarding effects of an obsession with industrial secrecy, and some curious effects...
From the 1810 ledger of Charlton Mills of Manchester, England. See W. E, Stone, "An Early English Cotton Mill Cost Accounting System: Charlton Mills, 1810-1889", Accounting And Business Re-search, Winter 1973.
This article reviews the development of income presentation found in the authoritative accounting pronouncements since 1941. During this period, within the historical cost reporting model for presentation of income, emphasis has shifted from the...
Giovanni Farolfi and Co.;Farolfi (Giovanni) and Co.;Bookkeeping -- History
This article examines the branch ledger of a Florentine firm in 13th century Provence, and its relationship to contemporaneous Tuscan account books. It is concluded that the ledger was part of a sophisticated accounting system, with a debit and...
Italian merchants' accounts of the late 14th century often contained a special account for the allotment of a portion of the profits for charity. Francesco di Marco Datini's ledger contained such an account in which he recorded his gifts, both in...
Bribery -- History;Accounting -- Moral and Ethical Aspects
In the late nineteenth century The Accountant reported on a case where the auditors looked at the mattery of bribery "straight in the face" and disclosed the illegal payments in the audit certificate. However, subsequent discussion of the...
Onko ten Have's contribution to the literature on accounting history is especially important because of the otherwise scant coverage of the accounting development in the Low Countries during the 17th and 18th centuries. Other writings of this...
The evolution of the procedure of comparing the column total of additions (footings) of the journal with the debit and credit totals of the same time period in the ledger is discussed as it reflects the contributions of E. T. Jones of England.
Books reviewed are: Raymond de Roover, Business, Banking, and Economic Thought in Late Medievel and Early Modern Europe Reviewed by Edwin Bartenstein; O. ten Have (translated by A. van Seventer), The History of AccountancyReviewed by Kathryn C....
Dissertations abstracted are: The Development of Accounting Principles for Business Combinations, 1932-1973 by Wesley Andrews; Government Regulations and Professional Pronouncements: A Study of the Securities and Exchange Commission and the...
Announcements include: advertisements for the following monographs, Selected Classics in the History of Bookkeeping, Evolution of Accounting in Canada, History of Accountancy, Evolution of Cost Accounting, History of Accounting Thought, the...
Accounting -- History;Accounting -- History -- Research;Accounting -- History -- Bibliography
Over 200 books and articles on accounting history published 1969-1977 are listed in an annotated bibliography and assessed in Part I. Part II makes the following suggestions for future research: (i) more bibliographies (ii) influence of the...
