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Accounting Historians Journal, 1978, Vol. 5, No. 1 [Whole Issue] Jan 1978

Accounting Historians Journal, 1978, Vol. 5, No. 1 [Whole Issue]

Accounting Historians Journal

Spring issue


Whether Molcolm's Is Best Or Old Charge And Discharge, David A.R. Forrester Jan 1978

Whether Molcolm's Is Best Or Old Charge And Discharge, David A.R. Forrester

Accounting Historians Journal

In 1775 A.D. the recommendation was made that the accounts of Glasgow College be changed from the traditional charge and discharge type of records to a double entry bookkeeping system. This touched off an academic controversy that lasted for many years and generated much bitterness among the Faculty of the College.


On The Present And Future Importance Of Accounting History, Wichita State University. Accounting Research Seminar Accounting Research Seminar Jan 1978

On The Present And Future Importance Of Accounting History, Wichita State University. Accounting Research Seminar Accounting Research Seminar

Accounting Historians Journal

A report of a survey on the present and expected importance of accounting history to practicing accountants and accounting educators. The survey appears to indicate that accounting history is, and perhaps will continue to be, a topic of special interest to us-accounting historians.


18th Century Accounting Projection From Plymouth, Massachusetts, William Holmes Jan 1978

18th Century Accounting Projection From Plymouth, Massachusetts, William Holmes

Accounting Historians Journal

A cost study for the 1768 Plymouth Town Meeting.


Doctoral Research [1978, Vol. 5, No. 2], Maureen Helena Berry Jan 1978

Doctoral Research [1978, Vol. 5, No. 2], Maureen Helena Berry

Accounting Historians Journal

Dissertations abstracted are: Toward A Theory Of Evolution Of Selected Accounting Ideas by Man Chand Maloo; The Development of Income Reporting in the United States by Willard Harold Galliart; The Public Accounting Profession-The Impact of External Environmental Factors From 1900-1971 by Ralph Wylie Frey; Historical Critique of the Development of the Federal Income Tax From 1939-1954 And Its Influence Upon Accounting Theory and Practice by Melvin Theodore McClure; A History of the Issues and Problems Surrounding Goodwill in Accounting by Hugh Peter Hughes; General Purchasing Power Financial Statements-A Behavioral Study by Kenneth Ray Lambert; The Role of Accounting in the …


Announcement [1978, Vol. 5, No. 2]; Guide For Submitting Manuscripts [1978, Vol. 5, No. 2], Author Unknown Jan 1978

Announcement [1978, Vol. 5, No. 2]; Guide For Submitting Manuscripts [1978, Vol. 5, No. 2], Author Unknown

Accounting Historians Journal

Announcements include: advertisements for the following monographs, Selected Classics in the History of Bookkeeping, Reference Chronology of Events..., A History of Accounting Thought, Accounting History Classics Series, John Raymond Wildman (1878-1938), Eric Louis Kohler, Working Paper Series, and table of contents for The Accounting Review, Jan. 1979 and Accounting and Business Research, summer 1978. Also included Application for membership and Guide for submitting manuscripts.


Washington Report, Vol. 6 No.47, January 16, 1978, American Institute Of Certified Public Accountants. Jan 1978

Washington Report, Vol. 6 No.47, January 16, 1978, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Employee Stock Ownership Plans: Expanded Opportunities For Employers, Shareholders And Employees, Deloitte, Haskins & Sells Jan 1978

Employee Stock Ownership Plans: Expanded Opportunities For Employers, Shareholders And Employees, Deloitte, Haskins & Sells

Deloitte, Haskins and Sells Publications

No abstract provided.


Dh&S Scene; Rigging An Audit?, Anonymous Jan 1978

Dh&S Scene; Rigging An Audit?, Anonymous

Haskins and Sells Publications

No abstract provided.


Accounting For Changes In Estimates; Issues Paper (1978 December 12), American Institute Of Certified Public Accountants. Task Force On Accounting For Changes In Estimates Jan 1978

Accounting For Changes In Estimates; Issues Paper (1978 December 12), American Institute Of Certified Public Accountants. Task Force On Accounting For Changes In Estimates

Issues Papers

No abstract provided.


Analytical Review Procedures; Statement On Auditing Standards, 023, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee Jan 1978

Analytical Review Procedures; Statement On Auditing Standards, 023, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee

Statements on Auditing Standards

This Statement applies to analytical review procedures in an examination made in accordance with generally accepted auditing standards. It provides guidance for consideration by the auditor when he applies such procedures, but no specific analytical review procedures are required by this Statement.


Successful Candidates In The Cpa Examination, May 1977, Anonymous Jan 1978

Successful Candidates In The Cpa Examination, May 1977, Anonymous

Haskins and Sells Publications

No abstract provided.


Analytical Auditing: A Status Report, Rodney J. Anderson Jan 1978

Analytical Auditing: A Status Report, Rodney J. Anderson

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Book Reviews [1978, Vol. 5, No. 2], Kenneth Oswald Elvik Jan 1978

Book Reviews [1978, Vol. 5, No. 2], Kenneth Oswald Elvik

Accounting Historians Journal

Books reviewed are: David Hackett Fischer, Historians' Fallacies Reviewed by Orace Johnson; Kapadia, G. P., History of the Accountancy Profession in India Reviewed by Cadambi A. Srinivasan; Michael Chatfield, A History of Accounting Thought, Revised Edition Reviewed by Richard A. Scott; The Institute of Certified Public Accountants of Greece, The Institution of Public Accountants in Ancient Greece Reviewed by Diana Flamholtz; Max Lion, Geschichtliche Betrachtungen zus Bilanztheorie bis zum AlIgemeinen deutschen Handelsgesetzbuch, Osaka Reviewed by Norlin G. Rueschhoff; lndex to Federal Tax Articles, edited by Gersham Goldstein in collaboration with Boris I. Bittker Reviewed by Gary L. Maydew.


Interpretations Of Management Advisory Services Practice Standards (With Ethics Rulings Supplement); Management Advisory Services Guideline Series, No. 7, American Institute Of Certified Public Accountants Jan 1978

Interpretations Of Management Advisory Services Practice Standards (With Ethics Rulings Supplement); Management Advisory Services Guideline Series, No. 7, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


Washington Report, Vol. 7 No.22, July 24, 1978, American Institute Of Certified Public Accountants. Jan 1978

Washington Report, Vol. 7 No.22, July 24, 1978, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 7 No.33, October 9, 1978, American Institute Of Certified Public Accountants. Jan 1978

Washington Report, Vol. 7 No.33, October 9, 1978, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 6 No.49, January 30, 1978, American Institute Of Certified Public Accountants. Jan 1978

Washington Report, Vol. 6 No.49, January 30, 1978, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Crisis In Higher Education: A Shared Responsibility And A Major Opportunity;, Michael N. Chetkovich Jan 1978

Crisis In Higher Education: A Shared Responsibility And A Major Opportunity;, Michael N. Chetkovich

Haskins and Sells Publications

Originally published by: Haskins & Sells;


Internal Auditing -- A Historical Perspective And Future Directions, Victor Z. Brink Jan 1978

Internal Auditing -- A Historical Perspective And Future Directions, Victor Z. Brink

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Discussant's Response To Resolving The Auditor Liability Problem -- An Appraisal Of Some Alternatives, Paul Gonson Jan 1978

Discussant's Response To Resolving The Auditor Liability Problem -- An Appraisal Of Some Alternatives, Paul Gonson

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Role Of Auditing Theory In Education And Practice, Robert E. Hamilton Jan 1978

Role Of Auditing Theory In Education And Practice, Robert E. Hamilton

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Washington Report, Vol. 7 No.21, July 17, 1978, American Institute Of Certified Public Accountants. Jan 1978

Washington Report, Vol. 7 No.21, July 17, 1978, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


John Raymond Wildman, First President, American Accounting Association, 1917, Professor And Professional Accountant, Gary John Previts, Richard F. Taylor Jan 1978

John Raymond Wildman, First President, American Accounting Association, 1917, Professor And Professional Accountant, Gary John Previts, Richard F. Taylor

Haskins and Sells Publications

Originally published by: Academy of Accounting Historians;


Washington Report, Vol. 7 No.9, April 24, 1978, American Institute Of Certified Public Accountants. Jan 1978

Washington Report, Vol. 7 No.9, April 24, 1978, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 7 No.25, August 14, 1978, American Institute Of Certified Public Accountants. Jan 1978

Washington Report, Vol. 7 No.25, August 14, 1978, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 7 No.11, May 8, 1978, American Institute Of Certified Public Accountants. Jan 1978

Washington Report, Vol. 7 No.11, May 8, 1978, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


People In Dh&S: Patrick J. Waide, Jr., Anonymous, James H. Karales Jan 1978

People In Dh&S: Patrick J. Waide, Jr., Anonymous, James H. Karales

Haskins and Sells Publications

No abstract provided.


Planning And Supervision; Statement On Auditing Standards, 022, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee Jan 1978

Planning And Supervision; Statement On Auditing Standards, 022, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee

Statements on Auditing Standards

The first standard of field work requires that "the work is to be adequately planned and assistants, if any, are to be properly supervised." This Statement provides guidance to the independent auditor making an examination in accordance with generally accepted auditing standards on the considerations and procedures applicable to planning and supervision, including preparing an audit program, obtaining knowledge of the entity's business, and dealing with differences of opinion among firm personnel. Planning and supervision continue throughout the examination, and the related procedures frequently overlap.


Washington Report, Vol. 7 No.20, July 10, 1978, American Institute Of Certified Public Accountants. Jan 1978

Washington Report, Vol. 7 No.20, July 10, 1978, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.