Reckoning boards;Tallies;Accounting machines -- History
How could our ancestors do accounting while they were still illiterate and had no paper? The answer is that they used the tally and the checkerboard. In medieval Europe, the tally was normally a short stick on which notches were cut to represent...
Forges de Stain-Maurice, Les;Managerial accounting -- Canada -- History;Managerial accounting -- Case studies
From a capital budget, an operating budget and a partnership agreement prepared almost 250 years ago in New France, a cash Budget and balance sheets are prepared to help in an analysis of the viability of the company. This investigation into the...