Accounting -- England -- History;Collins, John, 1625-1683
This article will examine John Collins' textbooks, particularly An Introduction to Merchants Accounts, to consider the influence of merchants' current trading activities upon the accounting texts of seventeenth century England.
This article indicates that even the most recent forms of taxation find their roots firmly planted in Colonial America. The author shows that the concepts: ad valorem, transaction basis, indirect levy, multi-step collection, and taxation of net...
Accounting -- Study and teaching;Account books -- History
This early address by Sprague, who is acknowledged as a telling influence among pre-classical American accounting practitioners and thinkers, previews the insight and sophistication which is set forth in his famous Philosophy of Accounts.
Lee, Henry, 1756-1818; Kościuszko, Tadeusz, 1746-1817; Lillington, John A.; Military supplies; United States -- Continental Army -- Management; United States -- History -- Revolution, 1775-1783; Troop movements;
General Huger reports that the Army has arrived, but that Lt. Colonel [Henry] Lee is still en route. Due to a miscommunication, Captain Smith and a cargo of 600 shirts and 300 pair of shoes were sent away from camp. Colonel Kosciusko has...
Property insurance -- United States -- Accounting -- Periodicals;Liability insurance -- United States -- Accounting -- Periodicals;Property insurance -- United States -- Auditing -- Periodicals;Liability insurance -- United States -- Auditing --...
