Sweeney, Henry W. (Henry Whitcomb), b. 1898-; Scott, DR, 1887-1954;Canning, John Bennett;de Paula, Frederic Rudolf Mackley, 1882-
Short biographical sketches of Henry Whitcom Sweeney by A.N. Mosich, DR Scott by James R. Morton, John Bennett Canning by William Robert Smith, and F.R.M. de Paula by Stephen A. Zeff.
Recent archeological research offers revolutionary insight about the precursor of abstract counting and pictographic as well as ideographic writing. This precursor was a data processing system in which simple (and later complex) clay tokens of...
International Accounting History Symposium;Bookkeeping -- Germany -- History;Auditing -- Germany -- History
Summary of two papers: State of Bookkeeping in Upper Germany at the Time of the Fuggers and Welsers, by Hermann Kellenbenz; Survey of the Development of Auditing in Germany, by Rosa-Elizabeth Gassmann
Municipal finance -- Accounting -- History;Nau, Carl Henry, 1867- -- Portraits;Portraits -- Nau, Carl Henry, 1867-
Despite the fact that municipal accounting was a significant and permanent reform of the Progressive era, historians have failed to accord accountants proper credit for their leadership roles. Ohio was an important Progressive state and is...
The common abbreviation for the accounting term debit is a puzzling one—Dr. Today, particularly with our depersonalized treatment of the accounting or bookkeeping debit, there is no obvious clue as to why there is an r in debit at all. An...
Tax collection -- Rome -- History;Tax collection -- Israel -- History
The Jews used bars and rings of gold and silver as money prior to using coins. Syrian, Roman, and Jewish coins were used during the time of Christ. The Roman Government imposed a tremendous tax burden upon its subjects. The people of Israel also...
Gold mines and mining -- Accounting -- History;Silver mines and mining -- Accounting -- History;Consolidated Virginia Mining Company;California Mining Company;Portland Mining Company
This study found evidence which supports the thesis that cost accounting techniques evolved rapidly during the last quarter of the nineteenth century. The cost accounting system employed by the leading mines of the Comstock Lode during the 1870's...
Northern Steamship Company;Depreciation allowances -- History
In 1889 a New Zealand company had to write down its paid-up capital by 27 percent, because, the Chairman stated, previous management had failed to allow for depreciation as an expense. An investigation was conducted to see if this capital reduction...
Pacioli, Luca, ca. 1445-1517;Pacioli, Luca, ca. 1445-1517 -- Portraits;Portraits -- Pacioli, Luca, ca. 1445-1517
This article, first delivered as a paper at the 1980 World Congress of Accounting Historians in London,1 presents the results of three decades of the author's research in pursuit of a true image of Luca Pacioli. Portraits, sculptures, and sketches...
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...
Accounting Historians Journal;Authorship -- Style manuals;English language -- Rhetoric
Reading and assessing a large number of manuscripts, essays, papers and dissertations over a considerable number of years, I have formed a few notions of what I regard as their desirable and undesirable features. These I offer here in the hope that...
The accounting profession has changed to meet the requirements of business, government and other economic influences. In particular, standards of practice and principles to guide the selection of choices have been developed, modified, restated and...
Accounting -- Southern states -- History;Bookkeeping -- Southern states -- History;Plantations -- Louisiana -- History;Minor, William J.
Very little information exists on the accounting methods and procedures of the great cotton and sugar plantations in the Southeastern United States during the period preceding the Civil War. Fortunately, one sugar planter, William J. Minor of...
Richard P. Brief, Editor, Selections from Encyclopaedia of Accounting 1903 Reviewed by Edward N. Coffman; F. L. Clarke, The Tangled Web of Price Variation Accounting Reviewed by Robert Bloom; D.A.R. Forrester, Editor, Frank Sewell Bray,Reviewed by...
Selected on the basis of their etymological appeal to the author, eighteen accounting terms are traced to their earliest ascertainable form and meaning in the family of languages to which they belong. Such an investigation not only reveals...
