The common abbreviation for the accounting term debit is a puzzling one—Dr. Today, particularly with our depersonalized treatment of the accounting or bookkeeping debit, there is no obvious clue as to why there is an r in debit at all. An...
Selected on the basis of their etymological appeal to the author, eighteen accounting terms are traced to their earliest ascertainable form and meaning in the family of languages to which they belong. Such an investigation not only reveals...
About ten years ago, the late Hugli1 published in the Zeitschrift für Buchhaltung an essay about the origin of the natural theory of accounting, usually known as the theory of two series of accounts. In this article, he attributed the development...
Accounting -- Study and teaching;Bookkeeping -- Study and teaching
These thoughts of an early American accounting author reflect the frustrations encountered in attempting to establish the process of teaching account keeping within the general scheme of education. This item by Jones first appeared in 1842 as an...
This paper briefly discusses the highlights of the evolution of budgetary accounting from approximately 1870. No attempt was made to deal with the evolution of budgetary accounting prior to this period.
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...
