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Announcement [1988, Vol. 15, No. 1] Contents Of Research Journals [1988, Vol. 15, No. 1], Academy Of Accounting Historians Jan 1988

Announcement [1988, Vol. 15, No. 1] Contents Of Research Journals [1988, Vol. 15, No. 1], Academy Of Accounting Historians

Accounting Historians Journal

Announcements include tables of contents for: Accounting and Business Research spring 1988, The Accounting Review April 1988, Contemporary Accounting Research spring 1988


Accounting Historians Journal, 1988, Vol. 15, No. 1 [Whole Issue] Jan 1988

Accounting Historians Journal, 1988, Vol. 15, No. 1 [Whole Issue]

Accounting Historians Journal

Spring issue


Select Bibliography Of Works On The History Of Accounting 1981-1987, R. H. Parker Jan 1988

Select Bibliography Of Works On The History Of Accounting 1981-1987, R. H. Parker

Accounting Historians Journal

This bibliography is a continuation of those published in R. H. Parker (ed.) Bibliographies for Accounting Historians (New York, Arno Press, 1980). It has been drawn up upon the same principles and the arrangement is the same. Most items date from 1981-1987 but a few fall outside this period. Some works are included which I have not had the opportunity of examining.


Importance Of Accounting To The Shakers, Archie Faircloth Jan 1988

Importance Of Accounting To The Shakers, Archie Faircloth

Accounting Historians Journal

A desire to be self-sustaining and a dedication to communal property required the Shakers to place great importance on accounting. This importance was underscored by the fact that the spiritual covenants of the Shakers were revised to require accounting procedures and policies including an annual audit. The Shakers circulated manuscripts concerning bookkeeping, and recorded transactions and events in three types of journals: financial, family, and spiritual. The Shakers also prepared financial reports. Temporal transactions were a means of maintaining the gospel order which elevated accounting procedures to a means of creating and protecting consecrated property.


Scottish Enlightenment And The Development Of Accounting, Michael J. Mepham Jan 1988

Scottish Enlightenment And The Development Of Accounting, Michael J. Mepham

Accounting Historians Journal

This article outlines the lives and background of the main writers who were active in the 18th century period of 'scottish Ascendancy' in accounting texts. The impressive publications produced by this group are detailed and the question of why this phenomenon should have occurred in Scotland is considered. It is suggested that the Scottish Ascendancy in accounting texts can be considered as part of the achievements of the Scottish Enlightenment and as complementary to the more renowned works in economics, law and philosophy, which are generally recognized as an important component of that movement.


Foreword To C.C. Marshs 1835 Lecture On The Study Of Book-Keeping, With A Balance Sheet, Terry K. Sheldahl Jan 1988

Foreword To C.C. Marshs 1835 Lecture On The Study Of Book-Keeping, With A Balance Sheet, Terry K. Sheldahl

Accounting Historians Journal

Previts and Sheldahl have suggested] that Marshs Science of Double-Entry Book-Keeping, originating in 1830, marked an important early step in a long transition from traditional merchants accounts toward an accounting system better suited to an emerging industrial and corporate economy. The essay that follows presents in concise form the bookkeeping analysis of Marsh's Science [1830]. The basic thrust is a plea for simplicity in accounting exposition, and thence instruction.


Lecture On The Study Of Book-Keeping, With A Balance Sheet, C. C. Marsh Jan 1988

Lecture On The Study Of Book-Keeping, With A Balance Sheet, C. C. Marsh

Accounting Historians Journal

No abstract provided.


1988 Accounting Hall Of Fame Inducton: Norton Moore Bedford, Thomas Junior Burns, Norton M. Bedford Jan 1988

1988 Accounting Hall Of Fame Inducton: Norton Moore Bedford, Thomas Junior Burns, Norton M. Bedford

Accounting Historians Journal

1988 Accounting Hall of Fame induction for Norton Moore Bedford Citation by Thomas J. Burns (The Ohio State University)


Editorial: Sydney And Beyond; Sydney And Beyond, Gary John Previts Jan 1988

Editorial: Sydney And Beyond; Sydney And Beyond, Gary John Previts

Accounting Historians Journal

Writing now in the autumn of the Northern Hemisphere : and looking back a few short weeks to Sydney and the Fifth World Congress of Accounting Historians : it all seems so distant but ever more memorable. The efforts of Murray Wells, Alan Craswell and their colleagues at the Univesity of Sydney (and from the Australian profession all the more) to host those of our number of over 120 registrants who attended sessions, were greatly appreciated.


Editors Correction To Volume 15, No. 1, Spring, 1988; Nature And Function Of Cost Keeping In A Late Nineteenth-Century Small Business, Gary John Previts, Thomas N. Tyson Jan 1988

Editors Correction To Volume 15, No. 1, Spring, 1988; Nature And Function Of Cost Keeping In A Late Nineteenth-Century Small Business, Gary John Previts, Thomas N. Tyson

Accounting Historians Journal

An error was made in printing Figures 1 and 2 of The Nature and Function of Cost Keeping in a Late Nineteenth-Century Small Business. The front page of the article and the corrected figures are printed on the following pages. The editors regret any inconvenience caused by the error.


Washington Report, Vol. 17 No.17, June 20, 1988, American Institute Of Certified Public Accountants. Jan 1988

Washington Report, Vol. 17 No.17, June 20, 1988, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 17 No.26, August 22, 1988, American Institute Of Certified Public Accountants. Jan 1988

Washington Report, Vol. 17 No.26, August 22, 1988, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 17 No.42, December 12, 1988, American Institute Of Certified Public Accountants. Jan 1988

Washington Report, Vol. 17 No.42, December 12, 1988, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Why The Auditing Standards On Evaluating Internal Control Needed To Be Replaced, Jerry D. Sullivan Jan 1988

Why The Auditing Standards On Evaluating Internal Control Needed To Be Replaced, Jerry D. Sullivan

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


In Our Opinion… , Vol. 4 No. 3, July, 1988, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1988

In Our Opinion… , Vol. 4 No. 3, July, 1988, American Institute Of Certified Public Accountants. Auditing Standards Division

Newsletters

No abstract provided.


Washington Report, Vol. 16 No.48, February 8, 1988, American Institute Of Certified Public Accountants. Jan 1988

Washington Report, Vol. 16 No.48, February 8, 1988, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 17 No.30, September 19, 1988, American Institute Of Certified Public Accountants. Jan 1988

Washington Report, Vol. 17 No.30, September 19, 1988, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Discussant's Response To "The Relative Importance Of Auditing To The Accounting Profession: Is Auditing A Profit Center?", Zoe-Vonna Palmrose Jan 1988

Discussant's Response To "The Relative Importance Of Auditing To The Accounting Profession: Is Auditing A Profit Center?", Zoe-Vonna Palmrose

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Auditor's Assistant: A Knowledge Engineering Tool For Audit Decisions, Glenn Shafer, Prakash P. Shenoy, Rajendra P. Srivastava Jan 1988

Auditor's Assistant: A Knowledge Engineering Tool For Audit Decisions, Glenn Shafer, Prakash P. Shenoy, Rajendra P. Srivastava

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


What's Going On, Edition 88-3 (April/May, 1988), American Institute Of Certified Public Accountants Jan 1988

What's Going On, Edition 88-3 (April/May, 1988), American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


Announcement [1988, Vol. 15, No. 2]; Contents Of Research Journals [1988, Vol. 15, No. 2], Academy Of Accounting Historians Jan 1988

Announcement [1988, Vol. 15, No. 2]; Contents Of Research Journals [1988, Vol. 15, No. 2], Academy Of Accounting Historians

Accounting Historians Journal

Announcements include Hourglass Award and table of contents for Accounting and Business Research autumn 1988, Journal of Accounting Education fall 1988, Accounting, Auditing and Accountability 1988 Vol. 1, no.2, Accounting and Finance Nov. 1988, The Accounting Review Oct. 1988, Contemporary Accounting Research fall 1988


Washington Report, Vol. 17 No.2, March 7, 1988, American Institute Of Certified Public Accountants. Jan 1988

Washington Report, Vol. 17 No.2, March 7, 1988, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 17 No.38, November 14, 1988, American Institute Of Certified Public Accountants. Jan 1988

Washington Report, Vol. 17 No.38, November 14, 1988, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 17 No.19, July 4, 1988, American Institute Of Certified Public Accountants. Jan 1988

Washington Report, Vol. 17 No.19, July 4, 1988, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 17 No.14, May 30, 1988, American Institute Of Certified Public Accountants. Jan 1988

Washington Report, Vol. 17 No.14, May 30, 1988, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Reports On Audited Financial Statements; Statement On Auditing Standards, 058, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1988

Reports On Audited Financial Statements; Statement On Auditing Standards, 058, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

This Statement on Auditing Standards (SAS) changes generally accepted auditing standards by 1. Prescribing a new form for the auditor's standard report. Most significant among the changes from the previous standard report is (a) the addition of an introductory paragraph that differentiates management's responsibilities for the financial statements from the auditor's role in expressing an opinion on them based upon his audit, (b) an explicit acknowledgment that an audit provides reasonable assurance within the context of materiality, and (c) the addition of a brief explanation of what an audit entails. 2. Revising the second standard of reporting to require a …


Auditor's Consideration Of An Entity's Ability To Continue As A Going Concern; Statement On Auditing Standards, 059, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1988

Auditor's Consideration Of An Entity's Ability To Continue As A Going Concern; Statement On Auditing Standards, 059, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

This Statement provides guidance to the auditor in conducting an audit of financial statements in accordance with generally accepted auditing standards with respect to evaluating whether there is substantial doubt about the entity's ability to continue as a going concern. Continuation of an entity as a going concern is assumed in financial reporting in the absence of significant information to the contrary. Ordinarily, information that significantly contradicts the going concern assumption relates to the entity's inability to continue to meet its obligations as they become due without substantial disposition of assets outside the ordinary course of business, restructuring of debt, …


Accountants' Index. Thirty-Sixth Supplement, January-December 1987, Volume 1: A-L, Linda C. Pierce, American Institute Of Certified Public Accountants (Aicpa) Jan 1988

Accountants' Index. Thirty-Sixth Supplement, January-December 1987, Volume 1: A-L, Linda C. Pierce, American Institute Of Certified Public Accountants (Aicpa)

Accountants' Index

No abstract provided.


Washington Report, Vol. 16 No.50, February 22, 1988, American Institute Of Certified Public Accountants. Jan 1988

Washington Report, Vol. 16 No.50, February 22, 1988, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 17 No.32, October 3, 1988, American Institute Of Certified Public Accountants. Jan 1988

Washington Report, Vol. 17 No.32, October 3, 1988, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.