Nonprofit organizations -- United States -- Accounting -- Periodicals;Nonprofit organizations -- United States -- Auditing -- Periodicals;Charities -- United States -- Accounting -- Periodicals;Charities -- United States -- Auditing -- Periodicals;
The purpose of this paper is to provide a short history of the economic conditions which have led to the development and expansion of pension plans. Accounting for the cost of pension plans is also considered from a historical perspective.
This paper traces several accounting concepts in the Bible. In particular, the Bible discusses the objectives of accounting, internal control procedures and managerial accounting topics. This paper links the Bible to current accounting thought.
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...