Numbers -- Egypt -- History;Numbers in the Bible;Accounting -- Egypt -- History
In this paper the capacity limits of technological devices used in ancient Egypt are used to explain the Biblical phrase that in accounting for grain the Egyptians ran out of numbers.
University of the State of New York; Accountants -- Legal status, laws, etc;Business education;Accounting -- Study and teaching; Railroads �?? Accounting;New York University; Corporation Reports;
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...
Books reviewed are: Carl Thomas Devine, Inventory Valuation and Periodic Income Reviewed by Dale Buckmaster; Bruce E. Gelsinger, Icelandic Enterprise: Commerce and Economy in the Middle Ages Reviewed by Roxanne Johnson; Edward Thomas Jones, Jones's...
Inquiry into the origin of double entry accounting has typically focused on form as the causal factor. In the present article the arguments supporting this view are reviewed and challenged by developing the substantive framework of double entry...