De Coverley, Roger, Sir;Spectator (London, 1711-14)
Previous research on the history of accounting has concentrated mainly on two sources of material — treatises on accounting, in particular, texts on double-entry bookkeeping, and extant accounting and business records. Much less has been written...
Interest -- Accounting;Interest -- Germany -- History
Debate still continues in the United States of America over the inclusion of interest as an element of cost. The practice was accepted as early as 1558 in Germany, and has been integrated into accounting theory by Schmalenbach in this century.