Bernard, Frederick Robert, 1850-1922; University of Mississippi -- Alumni and alumnae; University of Mississsippi -- History; Medical students; Families -- Louisiana
The dissertation abstracted is: From Conflict to Consensus: The American Institute of Accountants and the Professionalization of Public Accountancy, 1886-1940 by Paul Joseph Miranti, Jr.
The account charge and discharge system was a competitor of the double-entry accounting system and some of its features may give answers to some of the problems plaguing our present day accounting.