Over the centuries, control has expanded from its origins as a specialized accounting technique to cover many forms of regulatory activity in any area and its emphasis has expanded from that of ex post accountability to include ex ante planning and...
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.
Finance, public -- Georgia -- History;Verelst, Harman;Colonial administrators -- Accounting
Stewardship reporting was an important tool in the establishment and development of the American Colonies. In 1732 the King of England created the Colony of Georgia as a haven for England's "worthy poor." A corporate trust was established to...
Universities and colleges -- Accounting;Glasgow College;Bookkeeping -- Scotland -- History
In 1775 A.D. the recommendation was made that the accounts of Glasgow College be changed from the traditional charge and discharge type of records to a double entry bookkeeping system. This touched off an academic controversy that lasted for many...
