New Orleans Savings Bank;Banks and banking -- Accounting;Banks and banking -- Louisiana -- History;Account books -- History
This is a case study of the history, operating practices and financial reporting system of an antebellum-era financial institution. The New Orleans Savings Bank, which served the people of Louisiana from 1827 to 1842, was founded as a philanthropic...
East India Company;Bookkeeping -- England -- History;Account books -- History
Although the account-books of the East India Company for the period 1600-1657 are lost, an almost complete series of minutes and other documents make the exploration of accounting in this great mercantile company possible. The present study...
The paper briefly describes the entries recorded in the journal of a Baltimore merchant during the latter 18th and early 19th centuries--twenty-seven years. Topics covered include entries in dual currency, composition of journal entries, method of...
Taylor, Frederick Winslow, 1856-1915;Industrial management -- History;Account books -- History
Taylor's system of accounting was formulated in the 1880s, basically completed in the 1890s, and implemented in various manufacturing companies up until the 1920s. The rapid growth of business and the accompanying change in capital structure in...
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...
Medicine -- Practice -- Accounting;Account books -- History
This note describes an account book designed for the use of physicians, from the late 19th century. In addition to financial records, the book provides space for recording details of the medical problem, prescribed treatment, patient condition, and...
The account charge and discharge system was a competitor of the double-entry accounting system and some of its features may give answers to some of the problems plaguing our present day accounting.
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...
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.
Hechstetter, Daniel, the Younger, 1565?-1640;Copper mines and mining -- Costs;Account books -- History;Mines Royal Company
The growing literature on the history of cost and management accounting has left virtually unexplored the developments prior to the British industrial revolution. Recently the business notebooks of Daniel Hechstetter, the German manager of an...
Shakers -- Kentucky -- Pleasant Hill;Account books -- History
A desire to be self-sustaining and a dedication to communal property required the Shakers to place great importance on accounting. This importance was underscored by the fact that the spiritual covenants of the Shakers were revised to require...
Shakers -- Kentucky -- Pleasant Hill;Account books -- History
Shakertown at Pleasant Hill, Kentucky was the third largest of nineteen Shaker communities which existed in eight states during the nineteenth century. Many of the accounting records used by the Pleasant Hill Shakers are still in existence. An...
Schwarz, Matth?, 1497-1574?;Account books -- History;Bookkeeping -- History
In 1518, when nothing but Paciolo's "Summa" had been printed in the world of bookkeeping, Matth? Schwarz, who was a bookkeeper of the Fuggers, wrote a manuscript on bookkeeping known as "Threefold Bookkeeping." This manuscript showed an...
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.
Quakers -- Massachusetts -- West Falmouth;Church finance -- Accounting;Account books -- History
The village of West Falmouth, Massachusetts was settled in the 1660s by William Gifford and other Quakers who came there to avoid persecution. They lived relatively isolated from other settlers in the region. The accounting records of Prince...
