Announcements include: advertisements for the following monographs, Selected Classics in the History of Bookkeeping, Reference Chronology of Events..., A History of Accounting Thought, Accounting History Classics Series, John Raymond Wildman...
Dissertations abstracted are: Taxation in Bretagne, 1598-1648 by James Barry Collins; The Accumulation of Capital and the Subsistence Agriculture in Brazil Since 1889 by Roberto Jose Moreira; Canadian Business & The 'Reform' Process in the 1930s by...
Audit Committees;East Tennessee and Western North Carolina Railroad Company
Board of directors' audit committees are becoming an increasingly popular vehicle for enhancing the objectivity and independence of auditors and overseeing the financial information generating process. This is occurring at a time when directors and...
Many aspects of Luca Pacioli's life remain to be clarified for us. The author has, through personal research, thrown light on Paciloi's last resting place and his date of death.
Cost -- History;Cost accounting -- History;National Association of Cost Accountants;United States. Dept. of Commerce. Bureau of Foreign and Domestic Commerce
The attempt to develop cost analysis methodologies for the marketing function began at the turn of the century. Early attempts followed the pattern of factory cost analysis and progress was slow until the break-through in the years 1940- 1941.
Corporate accounting in Australia can be said to have passed through four phases. The initial phase involved the introduction of minimum standards of statutory disclosure. The second phase was largely an extension of these statutory requirements to...
Cost accounting -- Great Britain -- History;Entrepreneurship -- Great Britain -- History
This article, like that published in the spring issue, again finds fault with recent attempts by economic historians to rehabilitate the reputation of the late Victorian and Edwardian entrepreneur. It argues that, since after 1880 cost accounting...
Announcements include: advertisements for the following monographs, Selected Classics in the History of Bookkeeping, Reference Chronology of Events..., A History of Accounting Thought, Accounting History Classics Series, John Raymond Wildman...
Dissertations abstracted are: The Evolution of Accounting Thought and Practices Related to Bond Refunding by George Howard Neal; Banking in California: Some Evidence on Structure, 1878-1905 by Lynne Margaret Pierson Doti; The National Banks and...
Books reviewed are: Stephen A. Zeff, (ed.), Asset Appreciation, Business lncome and Price-Level Accounting: 1918-1935 Reviewed by Louis Goldberg; The Chartered Accountant in Australia, Golden Jubilee Issue Reviewed by Robert H. Raymond; Rex...
The following question appeared in Francis Baily's celebrated 1808 text on interest and annuities: "If a penny had been put out at 5 percent compound interest at the birth of Christ; to what sum would it amount at the end of the year 1810?" . A...
Sharecroppers -- Legal status, laws, etc.;Contracts -- New Hampshire
Sharecropper agreement found in wastebook and customers' ledger dated January 1824 to November 1835. The ledger originally belonged to Abner Barden a hatter of Richmond, New Hampshire and is now in the Accounting Collection, Rare Book Room,...
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...
Barter -- History;Credit -- History;Bookkeeping -- History
Since accounting develops to meet the needs of its environment, the same systems may not be used in all parts of the country at the same time. A system of barter and credit bookkeeping was common in the U. S. during the 1700's, but began to...
Forges de Stain-Maurice, Les;Managerial accounting -- Canada -- History;Managerial accounting -- Case studies
From a capital budget, an operating budget and a partnership agreement prepared almost 250 years ago in New France, a cash Budget and balance sheets are prepared to help in an analysis of the viability of the company. This investigation into the...
Iranian village accounting, which we studied by translating and analyzing the records of a trading house in the early twentieth century, was relatively unaffected by Western contact. The records were kept on a slightly modified cash basis,...
The economic life, customs and importance of 1794 Middletown, Delaware are interpreted from the accounting ledgers of a general store and a blacksmith shop.
Securities and Exchange Commission;United States. Securities and Exchange Commission
The recollections of John L. Carey about the policies and politics in professional circles during the very important period when the Securities Exchange Commission first came into being. Mr. Carey served the American Institute of Certified Public...
Entrepreneurship -- Great Britain -- History -- 19th Century;Cost Accounting -- History
This article takes issue with economic historians who have tried to rehabilitate the reputation of the late Victorian and Edwardian entrepreneur. It argues that the revisionist attempt to ground their case on cost, profit, and productivity...
