Books reviewed are: Malcolm, Alexander. A Treatise of Bookkeeping or Merchants Accounts in the Italian Method of Debtor and Creditor; Mair, John. Bookkeeping Modernized or Merchant Accounts by Double Entry; Mitchell, William. A New and Complete...
Dissertations abstracted are: Study of Governmental Accounting in China: With Special Reference to the Sung Dynasty (960-1279) by Philip Yuen-Ko Fu; An Analysis of the Development and Nature of Accounting Principles in Japan ( by Yukio Fujita; The...
Books reviewed are: Stephen A. Zeff, (ed.), Asset Appreciation, Business lncome and Price-Level Accounting: 1918-1935 Reviewed by Louis Goldberg; The Chartered Accountant in Australia, Golden Jubilee Issue Reviewed by Robert H. Raymond; Rex...
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...
This bibliography is a continuation of those published in R. H. Parker (ed.) Bibliographies for Accounting Historians (New York, Arno Press, 1980). It has been drawn up upon the same principles and the arrangement is the same. Most items date from...
Hammurabi, King of Babylonia;Code of Hammurabi;Commercial Law -- Babylonia
From sections of the Code of Hammurabi, it appears that records on clay tablets, corresponding to our modern business papers, were required by law in most important transactions.
Dissertations abstracted are: An Examination of the Role of Eric Louis Kohler in the Development of the Accounting Profession by Nancy Kay Adams Humma; Abuse of Power: New York City and the Formation of Municipal Law, 1846-1866 by Jeffrey Wood...
Studies by French scholars of ancient Egyptian and Babylonian records purport to describe accounting methods in use over two thousand years ago. The number of documents translated and analyzed is too small to justify such generalizations. The...
The article draws attention to the vast archive of accounting records from ancient Mesopotamia available to historians, and the advances in Assyriology which have taken place since the revival of interest in the origins of recorded history....
