Accounting -- Education;Accounting -- Examinations, Questions, etc. -- New York;Accounting -- New York -- Examinations, Questions, etc.
The table of contents lists the following: Preface; Certified public accountant law; Accountants credentials; General requirements; Preliminary education; Certified public accountant; Junior accountant;Calendar of examinations; Outline of...
Wheat -- Prices -- Peru -- History;Bakers and bakeries -- Accounting;Bakers and bakeries -- Peru -- Lima -- History
This article analyzes the information found in the newly discovered account book in the Lima National Archives on bulk wheat prices paid by a centrally located bakery for the nine year period 1812 to June 1821. The conclusion is that the price of...
Financial statements, consolidated -- Great Britain -- History;Holding companies -- Great Britain -- History
The publication of consolidated accounts is an early example of innovative financial reporting procedures being introduced by U.S. companies before they were adopted in the U.K., where Nobel Industries (1922) is generally cited as the first holding...
Books reviewed are: Stuart W. Bruchey. Robert Oliver and Merchantile Bookkeeping in the Early Nineteenth Century Reviewed by Robert Bloom; Deloitte & Co. 1845-1956 Reviewed by Hans V. Johnson; Martin M. Crow and Clair C. Olson (eds.), Chaucer...
Universities and colleges -- Accounting;Glasgow College;Bookkeeping -- Scotland -- History
In 1775 A.D. the recommendation was made that the accounts of Glasgow College be changed from the traditional charge and discharge type of records to a double entry bookkeeping system. This touched off an academic controversy that lasted for many...
Accountants -- Professional ethics -- Standards -- United States;American Institute of Certified Public Accountants -- By-laws
This volume, which is a reprint of volume 2, the looseleaf edition of AICPA Professional Standards, contains Concepts of Professional Ethics, Rules of Conduct, Interpretations of Rules of Conduct, Ethics Rulings, and the Bylaws of the American...
Accountants -- Professional ethics -- Standards -- United States
There are four categories of ethical standards. They are described in the following paragraphs. The first, Concepts of Professional Ethics, is a philosophical essay approved by the professional ethics division. The essay suggests behavior which...