Finance, Public -- United States -- States -- Accounting;Local finance -- United States -- Accounting;Auditors' reports -- United States;Finance, Public -- United States -- States -- Auditing;Local finance -- United States -- Auditing;
Stockbrokers -- United States -- Accounting -- Periodicals;Stockbrokers -- United States -- Auditing -- Periodicals;Securities industry -- United States -- Accounting -- Periodicals;Securities industry -- United States -- Auditing -- Periodicals;
Cost Accounting -- History;Church, A. Hamilton (Alexander Hamilton), 1866-1936
The influence of engineers on the development of cost accounting in the closing decades of last century has been well recognized. The influence of economists, the retarding effects of an obsession with industrial secrecy, and some curious effects...
Giovanni Farolfi and Co.;Farolfi (Giovanni) and Co.;Bookkeeping -- History
This article examines the branch ledger of a Florentine firm in 13th century Provence, and its relationship to contemporaneous Tuscan account books. It is concluded that the ledger was part of a sophisticated accounting system, with a debit and...
The evolution of the procedure of comparing the column total of additions (footings) of the journal with the debit and credit totals of the same time period in the ledger is discussed as it reflects the contributions of E. T. Jones of England.