Accounting -- China -- History;Bookkeeping -- China -- History
This paper examines the origination and evolution of Chinese double-entry- bookkeeping from the fifteenth century to eighteenth century. It demonstrates that Chinese merchants and bankers invented some types of double-entry spontaneously around the...
Municipal budgets -- History;Budget in business -- HistorylBudget -- United States -- History
This paper examines certain interactions between American government and business which resulted in important innovations in the areas of budgeting and cost accounting early in the twentieth century. The evidence suggests that budgeting methods...
Gezel, Willem van;Accounting -- Study and teaching
Until the last century, a theory of valuation which must essentially rest upon an established theory of accounts, could not be adequately developed. All of this suggests the importance of establishing an understanding as to when and how a theory of...
Books reviewed are: Edward J. Kane, The S & L Insurance Mess: How Did It Happen?; Lawrence J. White, The S & L Debacle. Public Policy Lessons for Bank and Thrift Regulation; Martin Mayer, The Greatest-Ever Bank Robbery. The Collapse of the Savings...
I have prepared a sketch of my father as a person rather than as a teacher of accounting, a university administrator and an author of textbooks and numerous articles in accounting journals. Hopefully this will be of help to those who did not know...
We are now able to date the origin of bookkeeping through the fortunate discovery of a specimen drawn up at the end of the 11th century or in the first decade of the 12th century by a Pisan shipbuilder to record expenditures incurred in the...
Confederate States of America. Army. Mississippi Infantry Regiment, 11th. Company A
Letter from Richard C. Bridges to his sister describing the spread of smallpox in Goldsboro; insists on his family being vacinated; considers his wounded side to be improving; remarks on widespread hopes for an early peace.
Confederate States of America. Army. Mississippi Infantry Regiment, 11th. Company A
Letter from Richard C. Bridges to his sister Carrie describing a bout of the flu; laments the incursions and ravishments of Union troops; fears he has lost communication with home.
Confederate States of America. Army. Mississippi Infantry Regiment, 11th. Company A
Letter from Richard C. Bridges to his sister Matilda describing his poor health; predicts that neither army will be quick to resume hostilities after the Battle of Gettysburg.
Confederate States of America. Army. Mississippi Infantry Regiment, 11th. Company A
Letter from Richard C. Bridges to his sister describing the present comforts of camp life (plentiful blankets and warm clothes); describes the execution of a deserter.
Slaves; Slavery; Skirmishing; Rumor -- United States -- History -- Civil War, 1861-1865; Confederate States of America. Army -- Social conditions; Lee, Robert E. (Robert Edward), 1807-1870;
Uneasy as he has not heard from home lately; he hears rumors of skirmishing; he is still in camp near Winchester and it is very quiet, although quite cold, especially without tents; hope to get orders soon to go to Winter Quarters; mentions having...