Accounting -- Study and teaching;Bookkeeping -- Study and teaching
These thoughts of an early American accounting author reflect the frustrations encountered in attempting to establish the process of teaching account keeping within the general scheme of education. This item by Jones first appeared in 1842 as an...
Generally accepted accounting principles require the exclusion of permanent property and the non-recognition of depreciation in most governmental funds. Although this issue was settled in the early 1930s fervent debate continued as to the merits of...