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Taxation

Journal

Accounting Historians Journal

1982

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Accounting Historians Journal, 1982, Vol. 9, No. 2 [Whole Issue] Jan 1982

Accounting Historians Journal, 1982, Vol. 9, No. 2 [Whole Issue]

Accounting Historians Journal

Fall issue

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Accounting Historians Journal, 1982, Vol. 9, No. 1 [Whole Issue] Jan 1982

Accounting Historians Journal, 1982, Vol. 9, No. 1 [Whole Issue]

Accounting Historians Journal

Spring issue

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Brief History Of Property And Depreciation Accounting In Municipal Accounting, James Harrel Potts Jan 1982

Brief History Of Property And Depreciation Accounting In Municipal Accounting, James Harrel Potts

Accounting Historians Journal

Generally accepted accounting principles require the exclusion of permanent property and the non-recognition of depreciation in most governmental funds. Although this issue was settled in the early 1930s fervent debate continued as to the merits of this practice from 1895 to around 1925. Several prominent accountants argued for the inclusion of permanent property and the recognition of depreciation in governmental funds during this earlier period.

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Threefold Bookkeeping By Matthaus Schwarz, Kiyoshi Inoue Jan 1982

Threefold Bookkeeping By Matthaus Schwarz, Kiyoshi Inoue

Accounting Historians Journal

In 1518, when nothing but Paciolo's "Summa" had been printed in the world of bookkeeping, Matth? Schwarz, who was a bookkeeper of the Fuggers, wrote a manuscript on bookkeeping known as "Threefold Bookkeeping." This manuscript showed an illustration of three kinds of bookkeeping methods, of which the first and second methods aroused the most interest and research in ways of comparison with one another. This paper will attempt to show how the first and second methods are an integrated part of and incorporated into the third method of "Threefold Bookkeeping" system as a whole: and to exemplify the superiority that …

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Final Examinations Of The Institute Of Chartered Accountants In England And Wales, 1882-1981, John Freear Jan 1982

Final Examinations Of The Institute Of Chartered Accountants In England And Wales, 1882-1981, John Freear

Accounting Historians Journal

Abstract: This study considers the final examinations of the Institute of Chartered Accountants in England and Wales, from 1882-1981. Discussion of the likely purposes of the examinations, and of possible ways of assessing their efficiency, is followed by a review of the final examination structures from 1882 onwards. Finally, material on the achieved pass rates is presented. The structural changes illustrate some shift in emphasis from bookkeeping and law towards managerial accounting and economics, taxation, and systems and data processing. Pass rates have declined from around 60 percent to around 40 percent over the period, though not evenly.

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Book Reviews [1982, Vol. 9, No. 1], Dale A. Buckmaster Jan 1982

Book Reviews [1982, Vol. 9, No. 1], Dale A. Buckmaster

Accounting Historians Journal

Books reviewed are: Lawrence Robert Dicksee. Business Methods and the War Reviewed by William L. Talbert; Marc Jay Epstein, The Effect of Scientific Management on the Development of the Standard Cost System Reviewed by Ashton C. Bishop; Charles Waldo Haskins (Edited by Frederick A. Cleveland). Business Education and Accountancy Reviewed by Lloyd Seaton, Jr.; Herman Herwood (assisted by Joseph C, Myer), Assumed Compilers. The Herwood library of Accountancy Reviewed by Homer H. Burkett; Eugene Leautey and Adolphe Guilbault. La Science des Comptes Mise a la Portee de Tous Reviewed by Bernard Colasse; Allan J. Lichtman and Valerie French, Historians and …

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Hicks On Accounting, Richard P. Brief Jan 1982

Hicks On Accounting, Richard P. Brief

Accounting Historians Journal

Whenever income and capital maintenance concepts are discussed at the conceptual level, a reference to Hicks is likely to be found. These references are misleading since Hicks himself believed that the proper basis of valuation in the financial statements of a firm is historical cost. He also argued that accountants should not make price-level adjustments. Hicks' views on accounting, which are scattered in his writings over a period of 35 years, are reviewed in this paper.

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Reporting Treasury Stock As An Asset: Law, Logic, And Economic Substance, Terry K. Sheldahl Jan 1982

Reporting Treasury Stock As An Asset: Law, Logic, And Economic Substance, Terry K. Sheldahl

Accounting Historians Journal

This paper traces development in the accounting literature, circa 1909-1933, of, dominant support for contra-equity presentation of treasury stock, and relates this overview to prominent current arguments for selective asset treatment. Classic "logical" objection to asset analysis is found to be compelling. Contemporary challenges to prevailing doctrine in terms of "economic substance," enjoying distinguished lineage from the earlier era, are recast as attractive recording and disclosure proposals. An auxiliary theme is the changing nature of relevant objection of "legalism." Sources include Hatfield, Esquerre, Montgomery, Paton, Kohler, and (of particular note) Sunley, and current analysts Allan Young and Beatrice Melcher.

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Carman G. Blough: His Personality And Formative Years, Richard A. Scott, Elizabeth G. Ward Jan 1982

Carman G. Blough: His Personality And Formative Years, Richard A. Scott, Elizabeth G. Ward

Accounting Historians Journal

The article briefly explores the personality and psychological makeup of Carman G. Blough and discusses some experiences during his formative years that made Blough the person he was.

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Historical Perspective On Net Present Value And Equivalent Annual Cost, Thomas W. Jones, J. David Smith Jan 1982

Historical Perspective On Net Present Value And Equivalent Annual Cost, Thomas W. Jones, J. David Smith

Accounting Historians Journal

Net present value and equivalent annual cost are two discounted cash flow criteria for comparing investment proposals. Why have accountants taken to net present value? Why do engineers readily use equivalent annual cost? This paper investigates the historical development of these principles to provide an explanation of why this is so.

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Doctoral Research [1982, Vol. 9, No. 1], Maureen Helena Berry Jan 1982

Doctoral Research [1982, Vol. 9, No. 1], Maureen Helena Berry

Accounting Historians Journal

Dissertations abstracted are: Salt-Making, Merchants and Markets: The Role of a Critical Resource in the Development of Maya Civilization by Anthony Parshall Andrews; Military and Financial Government in France, 1648-1 661 by Peter Jonathan Berger; The Silk-Weavers of Lyon During the French Revolution, 1786-1 796 by David Lyman Longfellow; The Royal Tobacco Monopoly in Bourbon Mexico 1764-1810 by David Lorne McWatters; Business and Society in Late Colonial Mexico City by John Edward Kicza; The Adoption of Process Innovations in the Peruvian Textile Industry: Organizational Determinants and Sources of Relative Advantage by Fernando Robles; Carman G. Blough: A Study of Selected …

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Value-Added Taxation: The Roots Run Deep Into Colonial And Early America, Robert P. Crum Jan 1982

Value-Added Taxation: The Roots Run Deep Into Colonial And Early America, Robert P. Crum

Accounting Historians Journal

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 product were present during this early period. Through the use of these concepts the historical justifications for the income and sales tax system are provided and indicate a trend toward combining these concepts into one tax. The value-added tax is such a tax. The author concludes that adoption of this tax would complete a trend in American taxation which "took root" in colonial …

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Doctoral Research [1982, Vol. 9, No. 2], Maureen Helena Berry Jan 1982

Doctoral Research [1982, Vol. 9, No. 2], Maureen Helena Berry

Accounting Historians Journal

Dissertations abstracted are: Treasure of the Land of Darkness: A Study of the Fur Trade and its Significance for Medieval Russia (X-XVI Centuries) by Janet L. B. Martin; The North American Fur Trade 1804-1821: A Study in the Life-Cycle of a Duopoly by Ann Martina Carlos; Financing and Marketing Brazilian Export Agriculture: The Coffee Factors of Rio de Janeiro, 1850-1888 by Joseph Earl Sweigart; Development of Brazilian Industrial Enterprise: A Historical Perspective by Gerald Dinu Reiss; The Beginnings of the Industrial Revolution in America: Pawtucket, Rhode Island, 1672-1829 by Gary B. Kulik

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History Of Lifo, Harry Zvi Davis Jan 1982

History Of Lifo, Harry Zvi Davis

Accounting Historians Journal

The history of LIFO illustrates the interplay of taxes and the general acceptance of accounting principles. In this paper, the gradual acceptance of LIFO in the United States is traced. The study focuses on both the theoretical evolution of LIFO and its acceptance by taxing authorities and accountants.

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Announcement [1982, Vol. 9, No. 1]; Guide For Submitting Manuscripts [1982, Vol. 9, No. 1], Author Unknown Jan 1982

Announcement [1982, Vol. 9, No. 1]; Guide For Submitting Manuscripts [1982, Vol. 9, No. 1], Author Unknown

Accounting Historians Journal

Announcements include: advertisements for Accounting Historians Journal Vol. 1-3, Accounting History Classics Series, Selected Classics in the History of Bookkeeping, and Working Paper Series. Also included are: price list for the Academy's publications, table of contents for Accounting and Business Research winter 1981, Accounting Review April 1982, Accounting and Finance Nov. 1981, Application for Membership, and Guide for Submitting Manuscripts.

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History In Today's Business School, David D. Van Fleet, Daniel A. Wren Jan 1982

History In Today's Business School, David D. Van Fleet, Daniel A. Wren

Accounting Historians Journal

Members of the American Assembly of Collegiate Schools of Business were surveyed to determine to what extent the history of various business school subjects (accounting, economics, management, etc.) was a part of today's curricula. Findings indicated widespread teaching of history and the feeling that more should be done. However, the findings also indicate that much of the current teaching is not being done in separate courses by professional historians or even those interested in history. Implications for curricula development are discussed.

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Book Reviews [1982, Vol. 9. No. 2], Dale A. Buckmaster Jan 1982

Book Reviews [1982, Vol. 9. No. 2], Dale A. Buckmaster

Accounting Historians Journal

Books reviewed are: Carl Thomas Devine, Inventory Valuation and Periodic Income Reviewed by Dale Buckmaster; Bruce E. Gelsinger, Icelandic Enterprise: Commerce and Economy in the Middle Ages Reviewed by Roxanne Johnson; Edward Thomas Jones, Jones's English System of Book-Keeping Reviewed by Rasoul H. Tondkar; Thomas J. Hailstones, A Guide to Supply-Side Economics Reviewed by Barry L. Anderson; Saul Levy, Accountants' Legal Responsibility, Reviewed by H. F. Stabler; Graham Mee, Aristocratic Enterprise Reviewed by Christopher Noke; Michael T. O'Neill, Editor, A. P. Richardson: The Ethics of a Humanist Reviewed by Leo Herbert; R. H. Parker, Editor, Bibliographies for Accounting Historians Reviewed …

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Some Contributions Of And Some Controversies Surrounding Thomas Jones And Benjamin Franklin Foster, Hugh P. Hughes Jan 1982

Some Contributions Of And Some Controversies Surrounding Thomas Jones And Benjamin Franklin Foster, Hugh P. Hughes

Accounting Historians Journal

Thomas Jones and Benjamin Franklin Foster were two early American accounting textbook authors and teachers. Their careers, spanning the middle of the nineteenth century, occurred during a time of relatively little professional activity and interchanging their achievements to appear even more noteworthy. While Jones did not originate the proprietary theory, he was an early advocate of financial statements and not ledger balances as the culmination of bookkeeping. While Foster appears to have made little original contribution, the wide use of his texts appears to have encouraged greater reliance on a theoretical understanding of bookkeeping.

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Announcement [1982, Vol. 9, No. 2]; Guide For Submitting Manuscripts [1982, Vol. 9, No. 2], Author Unknown Jan 1982

Announcement [1982, Vol. 9, No. 2]; Guide For Submitting Manuscripts [1982, Vol. 9, No. 2], Author Unknown

Accounting Historians Journal

Announcements include: advertisements for Accounting Historians Journal Vol. 1-3, Accounting History Classics Series, Selected Classics in the History of Bookkeeping, and Working Paper Series. Also included are: price list for the Academy's publications, table of contents for Accounting and Business Research spring 1982, Accounting Review Jan. 1983, Accounting and Finance May 1982, Application for Membership, and Guide for Submitting Manuscripts.

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Taylor's Contribution To Cost Accounting: A Comment, M. C. Wells Jan 1982

Taylor's Contribution To Cost Accounting: A Comment, M. C. Wells

Accounting Historians Journal

Frederick Winslow Taylor developed a system of cost accounting while at the Midvale Steel Company (1878 to 1890). In their article on his contribution to the development of cost accounting, Chen and Pan suggest that Taylor has not received the credit he deserves. They also assert a close association between cost accounting and scientific management. Finally, Chen and Pan compare Taylor's work with a book published in 1885 by Metcalfe.

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Carman G. Blough's Contributions To Accounting: An Overview, William D. Cooper Jan 1982

Carman G. Blough's Contributions To Accounting: An Overview, William D. Cooper

Accounting Historians Journal

A focus on the years of Carman G. Blough's life in which he made significant contributions to the accounting profession.

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