Accounting -- Study and teaching;Accounting -- History
A feature of the history of accounting thought is the existence of contending theories of accounts in continental Europe. Four schools of accounting thought developed and are here briefly examined.
The common abbreviation for the accounting term debit is a puzzling one—Dr. Today, particularly with our depersonalized treatment of the accounting or bookkeeping debit, there is no obvious clue as to why there is an r in debit at all. An...
Sarjeant, Thomas. An Introduction to the Counting House;Accounting -- United States -- History
In 1789, seven years before the text developed by "pioneer American [accounting] author" William Mitchell appeared, Thomas Sarjeant of Philadelphia published An Introduction to the Counting House. It was a concise and able expression of a long...
Grain milling -- History;Accounting -- Grain Milling -- History;Smith, William D.
In 1831, a grain mill was constructed along Bald Eagle Creek in Unionville, Pennsylvania. The author examines accounting records of this mill from 1868 to 1872 while under the proprietorship of William D. Smith. The economic activities and...
The paper briefly describes the entries recorded in the journal of a Baltimore merchant during the latter 18th and early 19th centuries--twenty-seven years. Topics covered include entries in dual currency, composition of journal entries, method of...
This paper briefly discusses the highlights of the evolution of budgetary accounting from approximately 1870. No attempt was made to deal with the evolution of budgetary accounting prior to this period.
During the second half of the twelfth century the "accomandatio" was a well-defined business contract in Genoa. These old Genoese documents reveal some important economic pehnomena, such as the process of capital accumulation and the clear...
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...
