George Washington's interest in bookkeeping began in 1747 when at the age of 15 he started his first ledger and lasted until his death in 1799. His bookkeeping records span a period of fifty years. This manuscript reveals a unique side to President...
The paper analyzes the development and subsequent decline of the Middlesex Canal, a twenty-seven mile inland waterway that joined Lowell in northern Massachusetts with Boston and the sea. Built from 1793 to 1804, the canal was an important catalyst...
Shortly before the beginning of the Great Depression, certified public accountants were struggling for both an acceptable definition of their role as well as professional recognition. This paper describes the environment in which CPAs worked as...
Partnership -- India -- History;Commercial law -- India -- History;Vedas
The law writers of ancient India (around 700 B.C.) devised, in a period of flourishing trade, rules for the administration of partnerships, formed as a means of combining capital and skills of individual entrepreneurs. These rules are indicative of...
John Mair, in 1752, stated, "Barter, or the exchange of goods for goods, is nothing else but buying and selling blended together." This statement, for all its seeming simplicity, is an excellent expression of the confusion which has accompanied the...
