Numerals -- History;Accounting -- History;Bookkeeping -- History
The general adoption of "Arabic" numerals by European bookkeepers occurred at least five hundred years after their introduction to the scholarly world. The early availability yet late adoption of this numeration is shown to be due to several...
Freeman, Samuel, 1743-1831. The Town Officer;Municipal finance -- Accounting
Recent research has produced the earliest known treatise on Accounting written by an American. Samuel Freeman's The Town Officer [1791] is significant in that it recommended double-entry fund accounting for municipalities. The paper analyzes and...
Accounting -- Societies, etc.;Learned institutions and societies -- Australia;International Accountants Corporation and Bookkeepers Institute of Australasia;International Institute of Accountants
In 1928, the beginnings were laid for the International Accountants Corporation and Bookkeepers Institute of Australasia. This was followed in a few years by the International Institute of Accountants. This was an ambitious move to internationalize...
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...
Gezel, Willem van;Accounting -- Study and teaching
Until the last century, a theory of valuation which must essentially rest upon an established theory of accounts, could not be adequately developed. All of this suggests the importance of establishing an understanding as to when and how a theory of...
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...
Scott, DR (1887-1954). Cultural Significance of Accounts;Accounting -- Research
Cushing's [1989] recent analysis of Kuhn's [1970] characterization of the state of crisis within a discipline's research agenda suggests that the accounting discipline is showing symptoms of such a crisis. In this paper, DR Scott's [1931] classical...
We are now able to date the origin of bookkeeping through the fortunate discovery of a specimen drawn up at the end of the 11th century or in the first decade of the 12th century by a Pisan shipbuilder to record expenditures incurred in the...
Blues (Music) -- Mississippi -- Hill Country (Region)
Part one of an interview in which Williw Wilkinson talks about his role taking photographs of various North Mississippi hill country musicians and about hill country blues.
Confederate States of America. Army. Mississippi Infantry Regiment, 11th. Company A
Letter from Richard C. Bridges to his mother concerning the guarding of batteries on the Potomac; states the probability of an attack on Manassas; describes the battle at Leesburg; asks after blankets and clothes.
Confederate States of America. Army. Mississippi Infantry Regiment, 11th. Company A
Letter from Richard C. Bridges to his Sister M recounting the bloody summer campaign of 1861 and October 4th offensive against General Meade; mentions adequate food and clothing, but a lack of tents; describes army life for their acquaintances.
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 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 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 J.T. Alford to Bridges describing his own wound and the mortal casualty of their friend Dick; mentions Grant's relentless determination to take Richmond and his (Alford's) belief in the Confederacy's success.
Money; Payment; Confederate States of America. Army -- Social conditions; Soldiers -- Wounds and injuries; Rumor -- United States -- History -- Civil War, 1861-1865;
Reiteration of the previous letter, dated October 1862, regarding distribution of the same money. Mentions the death of Thos. Goode and rumor of injury from the troops on the Potomac, including their friend Ben Brown who lost part of his left arm....