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...
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...
I have prepared a sketch of my father as a person rather than as a teacher of accounting, a university administrator and an author of textbooks and numerous articles in accounting journals. Hopefully this will be of help to those who did not know...
Confederate States of America. Army. Mississippi Infantry Regiment, 11th. Company A
Letter from Richard C. Bridges to his sister repenting the decision to volunteer against the wishes of his recently-deceased mother; describes ample foodstuffs and Christmas in the camp.
Confederate States of America. Army. Mississippi Infantry Regiment, 11th. Company A
Letter from Richard C. Bridges to his friend Mr. Norman about camp life; discusses act of Congress offering 60 days furlough and bounty for two-year reenlistment; mentions large union fleet below batteries on the Potomac; inquires about his girl.
Confederate States of America. Army. Mississippi Infantry Regiment, 11th. Company A
Letter from Richard C. Bridges to his sister describing the spread of smallpox in Goldsboro; insists on his family being vacinated; considers his wounded side to be improving; remarks on widespread hopes for an early peace.
Confederate States of America. Army. Mississippi Infantry Regiment, 11th. Company A
Letter from Richard C. Bridges to his sister inquiring on the lack of letters he has received; mentions continuing problems with his wound; describes a foot of snow, but expresses cheer for the naval victory of Charleston; asks about his friends...
Confederate States of America. Army. Mississippi Infantry Regiment, 11th. Company A
Letter from Richard C. Bridges to his sister M. acknowledge receipt of her letters; prophesies battles at Murfreesborough and on the Rappahannock once the weather clears; dismisses rumors of demoralized Union army; expects war to go on for up to...
Confederate States of America. Army. Mississippi Infantry Regiment, 11th. Company A
Letter from Richard C. Bridges to his sister Carrie describing a bout of the flu; laments the incursions and ravishments of Union troops; fears he has lost communication with home.
Confederate States of America. Army. Mississippi Infantry Regiment, 11th. Company A
Letter from Richard C. Bridges to his sister Matilda describing both his good health and that of the army; rues exorbitant prices in Richmond; describes movements of troops.
Confederate States of America. Army. Mississippi Infantry Regiment, 11th. Company A
Letter from Richard C. Bridges to his sister Matilda describing his poor health; predicts that neither army will be quick to resume hostilities after the Battle of Gettysburg.
Confederate States of America. Army. Mississippi Infantry Regiment, 11th. Company A
Letter from Richard C. Bridges to his sister describing the present comforts of camp life (plentiful blankets and warm clothes); describes the execution of a deserter.
Confederate States of America. Army. Mississippi Infantry Regiment, 11th. Company A
Letter from Richard C. Bridges to his sister thanking her for a letter hand-delivered by Alford; relates the turn many soldiers have taken towards religion; asks her to check whether his name is still in the books at church.
Confederate States of America. Army. Mississippi Infantry Regiment, 11th. Company A
Letter from Richard C. Bridges to his sister written for him by a Virginia woman on the amputation of his left leg; describes his encouraging prognosis and attentions of the surgeons and nurses.
Confederate States of America. Army. Mississippi Infantry Regiment, 11th. Company A
Letter from Louisa A. Smith to Matilda Norman telling her of her (Norman's) brother's death by fever the day before at 9AM; offers to send a lock Richard's hair and his ring to her.
Confederate States of America. Army -- Social conditions; Confederate States of America. Army -- Equipment; Confederate States of America. Army -- Leaves and furloughs;
Thomas writing about his desire to take a furlough, which has been rejected and his need for new clothing. Finally mentions his desire to send money home from the front.