Accounting -- Southern states -- History;Bookkeeping -- Southern states -- History;Plantations -- Louisiana -- History;Minor, William J.
Very little information exists on the accounting methods and procedures of the great cotton and sugar plantations in the Southeastern United States during the period preceding the Civil War. Fortunately, one sugar planter, William J. Minor of...
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...