This paper traces development in the accounting literature, circa 1909-1933, of, dominant support for contra-equity presentation of treasury stock, and relates this overview to prominent current arguments for selective asset treatment. Classic...
Finance, public -- Georgia -- History;Verelst, Harman;Colonial administrators -- Accounting
Stewardship reporting was an important tool in the establishment and development of the American Colonies. In 1732 the King of England created the Colony of Georgia as a haven for England's "worthy poor." A corporate trust was established to...
Net present value and equivalent annual cost are two discounted cash flow criteria for comparing investment proposals. Why have accountants taken to net present value? Why do engineers readily use equivalent annual cost? This paper investigates the...
Ainsworth, John Ed; College integration -- Mississippi -- Oxford; University of Mississippi -- Riot, September 30, 1962; Washington County (Miss.); Elections -- Mississippi; Political campaigns -- Mississippi; Fulton, Roy; Bowen, David; Eastland,...
Previts and Sheldahl have suggested] that Marshs Science of Double-Entry Book-Keeping, originating in 1830, marked an important early step in a long transition from traditional merchants accounts toward an accounting system better suited to an...
Cost -- History;Cost accounting -- History;National Association of Cost Accountants;United States. Dept. of Commerce. Bureau of Foreign and Domestic Commerce
The attempt to develop cost analysis methodologies for the marketing function began at the turn of the century. Early attempts followed the pattern of factory cost analysis and progress was slow until the break-through in the years 1940- 1941.
