Is treasury stock an asset or a reduction of net equity? This study is concerned with the process of accounting for treasury stock from as early as 1720 to date. It illustrates the many methods which have been used to create funds by the purchase...
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...
Inquiry into the origin of double entry accounting has typically focused on form as the causal factor. In the present article the arguments supporting this view are reviewed and challenged by developing the substantive framework of double entry...
Accounting -- Greece -- History;Auditing -- Greece -- History
Accountability and control of state revenues and expenditures in the Athenian state of the Golden Age was achieved through the verification process by three board of state accountants, based on the accounting records of execution and related...
Bookkeeping -- Germany -- History;Schreiber, Heinrich, d. 1525. Ayn New Kunstlich Buech;Grammateus, Henricus;Account Books -- History
This article brings to light the neglected contribution of Grammateus, the author or Ayn New Kunstlich Buech (A New Skill Book) which, although basically a mathematics text, contained a section on bookkeeping in the style of Paciolo's Summa. His...
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...
This represents an extract from the handwritten minutes of the Annual General Meeting of the American Association of Public Accountants, Monday, May 27, 1889. The extract is the Report of the President John Heins. This version, in typewritten form...
Chamberlain, Robert, fl. 1678-1679. Accomptants guide or merchants book-keeper
The ownership of a copy of Chamberlain's The Accountants Guide or Merchants Bookkeeper, 1686 is traced through six famous owners from 1700 for almost a century. It is now housed in the Boston Athenaeum.
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,...
Dissertations abstracted are: Study of Governmental Accounting in China: With Special Reference to the Sung Dynasty (960-1279) by Philip Yuen-Ko Fu; An Analysis of the Development and Nature of Accounting Principles in Japan ( by Yukio Fujita; The...
Announcements include: advertisements for the following monographs, Selected Classics in the History of Bookkeeping, The Development of Contemporary Accounting Thought, A History of Accounting Thought, Reference Chronology of Events..., Accounting...
