Reckoning boards;Tallies;Accounting machines -- History
How could our ancestors do accounting while they were still illiterate and had no paper? The answer is that they used the tally and the checkerboard. In medieval Europe, the tally was normally a short stick on which notches were cut to represent...
Books reviewed are: Craswell, Allen. Audit Qualifications in Australia 1950 to 1979 Reviewed by Roland L. Madison; J. R. Edwards, Editor, Reporting Fixed Assets in Nineteenth-Century Company Accounts Reviewed by Hans V. Johnson; Louis Goldberg,...
New Orleans Savings Bank;Banks and banking -- Accounting;Banks and banking -- Louisiana -- History;Account books -- History
This is a case study of the history, operating practices and financial reporting system of an antebellum-era financial institution. The New Orleans Savings Bank, which served the people of Louisiana from 1827 to 1842, was founded as a philanthropic...
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...
This paper examines the probative capacity of accounting records as explicated in the accounting literature of early-modern Spain. Several early examples of Hispanic legal texts constitute the principal sources. The chief findings to emerge from...
Auditing -- United States -- History;Railroads -- Accounting -- History
The paper explores the origins of the auditing profession in the United States. It is suggested that the development of the audit function in this country can be traced to reporting by internal and shareholder auditors in the American railroads...
House of Brown;Brown Brothers and Company;Banks and Banking -- Accounting
This article focuses on the contents of two nineteenth-century letters which discuss the allocation of income among the partners of a leading Anglo-American merchant banking firm, the House of Brown. The writers debate alternative methods of...
Audit Committees;East Tennessee and Western North Carolina Railroad Company
Board of directors' audit committees are becoming an increasingly popular vehicle for enhancing the objectivity and independence of auditors and overseeing the financial information generating process. This is occurring at a time when directors and...
This article is concerned with the problems of nineteenth century railroad asset valuation. The article presents some legal reasons for the early use of depreciation and continues with specific illustrations of railroad financial statements in the...
