Freeman, Samuel, 1743-1831. The Town Officer;Municipal finance -- Accounting
Recent research has produced the earliest known treatise on Accounting written by an American. Samuel Freeman's The Town Officer [1791] is significant in that it recommended double-entry fund accounting for municipalities. The paper analyzes and...
Accounting -- Societies, etc.;Learned institutions and societies -- Australia;International Accountants Corporation and Bookkeepers Institute of Australasia;International Institute of Accountants
In 1928, the beginnings were laid for the International Accountants Corporation and Bookkeepers Institute of Australasia. This was followed in a few years by the International Institute of Accountants. This was an ambitious move to internationalize...
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...
Income accounting -- History;Financial statements -- History
The origin of income smoothing in literature has been attributed to different authors in recent years. However, the attributions have been made based on research using a simple analysis of the term "income smoothing". This study considers the...
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...
Announcements include Hourglass Award and table of contents for Accounting and Business Research spring 1992 and summer 1992, Contemporary Accounting Research fall 1992 and Call for Papers, Conference on Biographical research in Accounting and the...
Rumor -- United States -- History -- Civil War, 1861-1865; Troop movements; Health; Beauregard, G. T. (Gustave Toutant), 1818-1893; Jackson, Stonewall, 1824-1863;
Glad to have received a letter from Holly Springs at last; Worries a great deal about the fate of Holly Springs with the falling back of Beauregard from Corinth; stating that they are still waiting on McClellan to advance; disease; sickness of...
Confederate States of America. Army -- Equipment; Confederate States of America. Army -- Salaries, etc.; Sears, Claudius Wistar;
Asking family not to feel uneasy if they have not heard from him for a while; hopes to draw pay soon; talks about clothes and prices of goods; Capt. Sears leaving for Davidson College to recuperate.
