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Doctoral Research [1985, Vol. 12, No. 1], Maureen Helena Berry Jan 1985

Doctoral Research [1985, Vol. 12, No. 1], Maureen Helena Berry

Accounting Historians Journal

Dissertations abstracted are: Medieval Records of Ombersley Manor (Rentals and Court Rolls, 1300-1500) by Gabriele Pietro Scardellato; Gods, Godsagare Och Landbor 1450-1520: Studier i de senmedel-tida fralsegodsens funktion (Estates, Estate Holders and Tenants 1450-1520. Studies in the Function of the Estates Belonging to the Nobility) by I. M. Munktell; The Politics of Tax Reform in France, 1906-1926 by Stephen Walker Owen; Lonen en Bedrijfsresultaten bij de Nederlandse steenkolenmijnon-dernemingen in de Gemeenschappelijke Steenkolemarkt van de E.G.K.S. (Wages and Profits/Losses in the Dutch Coal Mines in the Common Coal Market of the European Coal and Steel Community) by J. M. G. Pieters; …


Financial Reporting For The Georgia Colony, John H. Engstrom, Randolph A. Shockley Jan 1985

Financial Reporting For The Georgia Colony, John H. Engstrom, Randolph A. Shockley

Accounting Historians Journal

Stewardship reporting was an important tool in the establishment and development of the American Colonies. In 1732 the King of England created the Colony of Georgia as a haven for England's "worthy poor." A corporate trust was established to implement this purpose, and it was necessary for the trustees to account for the many private contributions to the cause as well as the grants from the crown. This article discusses the early history of the Georgia colony, presents a thumbnail sketch of Harman Verelst, the Trust's accountant, and illustrates by example the financial reporting he developed for the Georgia Colony.


Accounting On The Old Plantation: A Study Of The Financial Records Of An Ante-Bellum Louisiana Sugar Planter, Joseph R. Razek Jan 1985

Accounting On The Old Plantation: A Study Of The Financial Records Of An Ante-Bellum Louisiana Sugar Planter, Joseph R. Razek

Accounting Historians Journal

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 Natchez, Mississippi and Houma, Louisiana, maintained a detailed set of records, among which are two ledgers. From these we learn that a hybrid accounting system, using elements of cash and accrual and single and double-entry bookkeeping, was in use. While such a system might seem strange today, it appears to have served its purpose in its particular operating environment.


1904 Congress Of Accountants: National Or International?, J. M. Samuels Jan 1985

1904 Congress Of Accountants: National Or International?, J. M. Samuels

Accounting Historians Journal

The International accounting congresses, which are held every five years, are numbered under the assumption that the first such international gathering was the one held in St. Louis in 1904. In this paper, the question is raised whether this 1904 Congress should be called "international". There are reasons to believe that the main objective of the congress was to raise the status of the profession in the United States, and that the slight international involvement was little more than window dressing.


James O. Mckinsey, Tonya K. Flesher, Dale L. Flesher Jan 1985

James O. Mckinsey, Tonya K. Flesher, Dale L. Flesher

Accounting Historians Journal

The first book on the subject of budgeting, and the first textbook on managerial accounting, were both authored by James O. McKinsey, a professor at the University of Chicago. He was also one of the main contributors to the development of accounting education in the United States during the first third of the twentieth century. He became president of the American Association of University Instructors in Accounting, the predecessor of the American Accounting Association.


Accounting Trends And Techniques, 39th Annual Survey, 1985 Edition, American Institute Of Certified Public Accountants Jan 1985

Accounting Trends And Techniques, 39th Annual Survey, 1985 Edition, American Institute Of Certified Public Accountants

Accounting Trends and Techniques

No abstract provided.


Cpa Letter, 1985, American Institute Of Certified Public Accountants Jan 1985

Cpa Letter, 1985, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


Washington Report, Vol. 13 No.49, January 28, 1985, American Institute Of Certified Public Accountants. Jan 1985

Washington Report, Vol. 13 No.49, January 28, 1985, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 13 No.51, February 11, 1985, American Institute Of Certified Public Accountants. Jan 1985

Washington Report, Vol. 13 No.51, February 11, 1985, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 14 No.11, May 13, 1985, American Institute Of Certified Public Accountants. Jan 1985

Washington Report, Vol. 14 No.11, May 13, 1985, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 14 No.13, May 27, 1985, American Institute Of Certified Public Accountants. Jan 1985

Washington Report, Vol. 14 No.13, May 27, 1985, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 14 No.14, June 3, 1985, American Institute Of Certified Public Accountants. Jan 1985

Washington Report, Vol. 14 No.14, June 3, 1985, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 14 No.15, June 10, 1985, American Institute Of Certified Public Accountants. Jan 1985

Washington Report, Vol. 14 No.15, June 10, 1985, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 14 No.18, July 1, 1985, American Institute Of Certified Public Accountants. Jan 1985

Washington Report, Vol. 14 No.18, July 1, 1985, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 14 No.2, March 11, 1985, American Institute Of Certified Public Accountants. Jan 1985

Washington Report, Vol. 14 No.2, March 11, 1985, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 14 No.20, July 15, 1985, American Institute Of Certified Public Accountants. Jan 1985

Washington Report, Vol. 14 No.20, July 15, 1985, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 14 No.6, April 8, 1985, American Institute Of Certified Public Accountants. Jan 1985

Washington Report, Vol. 14 No.6, April 8, 1985, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 14 No.8, April 22, 1985, American Institute Of Certified Public Accountants. Jan 1985

Washington Report, Vol. 14 No.8, April 22, 1985, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 14 No.25, August 19, 1985, American Institute Of Certified Public Accountants. Jan 1985

Washington Report, Vol. 14 No.25, August 19, 1985, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 14 No.26, August 26, 1985, American Institute Of Certified Public Accountants. Jan 1985

Washington Report, Vol. 14 No.26, August 26, 1985, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 14 No.28, September 16, 1985, American Institute Of Certified Public Accountants. Jan 1985

Washington Report, Vol. 14 No.28, September 16, 1985, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 14 No.31, October 7, 1985, American Institute Of Certified Public Accountants. Jan 1985

Washington Report, Vol. 14 No.31, October 7, 1985, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 14 No.32, October 14, 1985, American Institute Of Certified Public Accountants. Jan 1985

Washington Report, Vol. 14 No.32, October 14, 1985, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 14 No.33, October 21, 1985, American Institute Of Certified Public Accountants. Jan 1985

Washington Report, Vol. 14 No.33, October 21, 1985, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 14 No.36, November 11, 1985, American Institute Of Certified Public Accountants. Jan 1985

Washington Report, Vol. 14 No.36, November 11, 1985, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 14 No.38, November 25, 1985, American Institute Of Certified Public Accountants. Jan 1985

Washington Report, Vol. 14 No.38, November 25, 1985, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 14 No.39, December 2, 1985, American Institute Of Certified Public Accountants. Jan 1985

Washington Report, Vol. 14 No.39, December 2, 1985, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 14 No.40, December 9, 1985, American Institute Of Certified Public Accountants. Jan 1985

Washington Report, Vol. 14 No.40, December 9, 1985, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


What's Going On, Edition 85-1 (February, 1985), American Institute Of Certified Public Accountants Jan 1985

What's Going On, Edition 85-1 (February, 1985), American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


What's Going On, Edition 85-2 (April, 1985), American Institute Of Certified Public Accountants Jan 1985

What's Going On, Edition 85-2 (April, 1985), American Institute Of Certified Public Accountants

Newsletters

No abstract provided.