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Articles 1 - 24 of 24
Full-Text Articles in Business
Accounting Historians Journal, 1985, Vol. 12, No. 2 [Whole Issue]
Accounting Historians Journal, 1985, Vol. 12, No. 2 [Whole Issue]
Accounting Historians Journal
Fall issue
Accounting Historians Journal, 1985, Vol. 12, No. 1 [Whole Issue]
Accounting Historians Journal, 1985, Vol. 12, No. 1 [Whole Issue]
Accounting Historians Journal
Spring issue
History Of Advertising By Accountants, Thomas D. Wood, Anne J. Sylvestre
History Of Advertising By Accountants, Thomas D. Wood, Anne J. Sylvestre
Accounting Historians Journal
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 fine-tuned over the past 70 to 80 years in response to the needs of an expanding American economy. Accountants wanted to be a profession, and advertising was believed to be unethical. This belief has also changed, and accountants have come full circle in the matter of advertising.
Doctoral Research [1985, Vol. 12, No. 2], Maureen Helena Berry
Doctoral Research [1985, Vol. 12, No. 2], Maureen Helena Berry
Accounting Historians Journal
Dissertations abstracted are: An Examination of the Role of Eric Louis Kohler in the Development of the Accounting Profession by Nancy Kay Adams Humma; Abuse of Power: New York City and the Formation of Municipal Law, 1846-1866 by Jeffrey Wood Hoyt; Corporate Institutions, Revolution, and the State: Lille from Louis XIV to Napoleon by Gail Margaret Bossenga; Taxing Heavens Storehouse: The Szechwan Tea Monopoly and the Tsinghai Horse Trade, 1074-1224 by Paul J. Smith; Patronage and Justice in the Pipe Roll of 1130 by Stephanie Lleueen Moders; Merchants, Miners, Moneylenders: The Habilitacion System in the Norte Chico, Chile: 1780-1850 by …
America's Earliest Recorded Text In Accounting: Sarjeant's 1789 Book, Terry K. Sheldahl
America's Earliest Recorded Text In Accounting: Sarjeant's 1789 Book, Terry K. Sheldahl
Accounting Historians Journal
In 1789, seven years before the text developed by "pioneer American [accounting] author" William Mitchell appeared, Thomas Sarjeant of Philadelphia published An Introduction to the Counting House. It was a concise and able expression of a long mercantile bookkeeping tradition destined to result in later American texts. A mathematics teacher in England and a Philadelphia "academy," Sarjeant also contributed works on commercial arithmetic.
Financial Administration Of Ancient Ashanti Empire, Kwame Afosa
Financial Administration Of Ancient Ashanti Empire, Kwame Afosa
Accounting Historians Journal
Ashanti was an empire which flourished in the forest region of present-day Ghana in the 16th and 17th centuries. Ashanti was a monarchy with a bureaucracy financed through taxes. The system of tax collection was one of apportionment among the levels of the social strata that were required to bear the tax burden. Accounting controls over funds which finally reached the coffers of the monarch involved boxes.The operations and uses of Adaka Kesie (the Big Box) and Apim Adaka (the Box of Thousand) could be likened to a current account and a petty cash account respectively.
Barter: Development Of Accounting Practice And Theory, Williard E. Stone
Barter: Development Of Accounting Practice And Theory, Williard E. Stone
Accounting Historians Journal
John Mair, in 1752, stated, "Barter, or the exchange of goods for goods, is nothing else but buying and selling blended together." This statement, for all its seeming simplicity, is an excellent expression of the confusion which has accompanied the practice and theory of recording this most basic commercial transaction. Can one accounting transaction be both a sale and a purchase at one and the same time and for the same accounting entity?
Financial Reporting For The Georgia Colony, John H. Engstrom, Randolph A. Shockley
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.
Role Of Stock Dividends In Defining Income, Developing Capital Market Research And Exploring The Economic Consequences Of Accounting Policy Decisions, James Joseph Tucker
Role Of Stock Dividends In Defining Income, Developing Capital Market Research And Exploring The Economic Consequences Of Accounting Policy Decisions, James Joseph Tucker
Accounting Historians Journal
Allegations that stock dividends serve as a vehicle for deceptive financing, evasion of taxes, misleading financial reporting, and stock market manipulation resulted in legislation that prohibited their use in the United States in the latter part of the 19th century. In the 20th century, efforts of the Supreme Court to determine the economic substance and taxability of stock dividends catalyzed a pioneering effort by the Court to define income within the 16th Amendment. As early as 1930 market reactions to stock dividends were investigated; this may have been one of the earliest forms of capital market research. This paper examines …
Accounting On The Old Plantation: A Study Of The Financial Records Of An Ante-Bellum Louisiana Sugar Planter, Joseph R. Razek
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.
Nineteenth Century Income Tax In The South, William D. Samson
Nineteenth Century Income Tax In The South, William D. Samson
Accounting Historians Journal
In this paper, an author discovers his heritage: the income taxes which evolved in the South of the United States during the nineteenth century. These taxes are of interest because many tax concepts which are now taken for granted were developed during this time. Of particular interest are the common factors and events which led most southern states and the Confederacy to experiment with an income tax. These experiments influenced the structure of the United States federal and state income taxes in the next century.
Book Reviews [1985, Vol. 12, No. 2], Linda H. Kistler
Book Reviews [1985, Vol. 12, No. 2], Linda H. Kistler
Accounting Historians Journal
Books reviewed are: Frederic William Cronhelm, Double Entry by Single Reviewed by Raymond T. Holmes, Jr.; Lawrence Robert Dicksee, Fraudulent Accounting and Fraud in Accounts Reviewed by William G. Mister; Gadis J. Dillon, The Role of Accounting In The Stock Market Crash of 1929, Research Monograph No. 96. Reviewed by A. L. Roberts; Hans Peter Hain, Uniformity and Diversity. Reviewed by James W. Jones; William Holmes, Linda H. Kistler, and Louis S. Corsini, Three Centuries of Accounting in Massachusetts Reviewed by Terry K. Sheldahl; Gerard van de Linde, Reminiscences Reviewed by O. Ronald Gray; Christopher Columbus Marsh, The Theory and …
Accounting In Ancient Times, Ernest Stevelinck
Accounting In Ancient Times, Ernest Stevelinck
Accounting Historians Journal
Studies by French scholars of ancient Egyptian and Babylonian records purport to describe accounting methods in use over two thousand years ago. The number of documents translated and analyzed is too small to justify such generalizations. The interpretations of the records is doubtful, due to the very different economic environment in which they were created. In any case, there is little of interest to the present-day accountant in the study of primitive and obsolete accounting practices.
Total Information System For Physicians: C. 1897, Horace R. Givens
Total Information System For Physicians: C. 1897, Horace R. Givens
Accounting Historians Journal
This note describes an account book designed for the use of physicians, from the late 19th century. In addition to financial records, the book provides space for recording details of the medical problem, prescribed treatment, patient condition, and other matters of concern to the doctor. Records were to be kept for each patient, with supplemental entries by type of case. The book represents an early attempt to provide a total information system for the user; a system in which all necessary information would be available without reference to other material.
Doctoral Research [1985, Vol. 12, No. 1], Maureen Helena Berry
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; …
Announcement [1985, Vol. 12, No. 1], Academy Of Accounting Historians
Announcement [1985, Vol. 12, No. 1], Academy Of Accounting Historians
Accounting Historians Journal
Announcements include: advertisements for the following monographs, Selected Classics in the History of Bookkeeping, Accounting History Classics Series, Working Paper Series, price list for Academy publications, and table of contents for The Accounting Review, April 1985, Accounting and Business Research, autumn 1984, and Accounting and Finance May 1984. Also included are the Hourglass Award announcement, a plea for library and corporate subscriptions, and Application for membership.
Announcement [1985, Vol. 12, No. 2], Academy Of Accounting Historians
Announcement [1985, Vol. 12, No. 2], Academy Of Accounting Historians
Accounting Historians Journal
Announcements include: advertisements for the following monographs, Selected Classics in the History of Bookkeeping, Accounting History Classics Series, Working Paper Series, price list for Academy publications, and table of contents for The Accounting Review, Jan. 1981. Also included are the Hourglass Award announcement, Application for membership and a plea for library and corporate subscribers.
John Caldwell Colt: A Notorious Accountant, Louis Goldberg, Williard E. Stone
John Caldwell Colt: A Notorious Accountant, Louis Goldberg, Williard E. Stone
Accounting Historians Journal
John C. Colt was the author of a successful bookkeeping text which had many school adoptions and at least 46 editions. During an argument with Samuel Adams, his publisher, over the cost of his 5th edition, Colt killed Adams with a hatchet. Convicted of murder and condemned to execution by hanging, Colt committed suicide in prison in 1842. His text, The Science of Double Entry Bookkeeping, first published in 1838, continued in print until 1856.
1904 Congress Of Accountants: National Or International?, J. M. Samuels
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.
Story Of The Sixth Rule, Benny R. Copeland
Story Of The Sixth Rule, Benny R. Copeland
Accounting Historians Journal
This paper traces the development of the "sixth rule," the last of the six rules which the membership of the American Institute of Accountants approved at the 1934 annual meeting. The sixth rule appeared suddenly in the Report of the Special Committee on Development of Accounting Principles. It was added, almost at the last moment, in response to the issuing of a "Stop Order" by the Federal Trade Commission (FTC) against the registration statement of Unity Gold Corporation. The profession joined the FTC in criticizing the method of accounting employed by Unity. And, as a result, the sixth rule was …
Book Reviews [1985, Vol. 12, No. 1], Linda H. Kistler
Book Reviews [1985, Vol. 12, No. 1], Linda H. Kistler
Accounting Historians Journal
Books reviewed are: Thomas J. Burns and Edward N. Coffman, The Accounting Hall of Fame: Profiles of Forty-one Members Reviewed by Kathryn Verreault; C. W. DeMond, Price Waterhouse & Co. In America Reviewed by Robert Jennings, Jr.; Esteban Hernandez Esteve, Contribution al Estudio de la Historlografia Contable en Espana Reviewed by Mark Roberts; Leonard W. Hein, The British Companies Acts and the Practice of Accountancy 1844-1962 Reviewed by Christopher Noke; J. Slater Lewis, The Commercial Organisation of Factories Reviewed by Walker Fesmire; Robert H. Montgomery, Fifty Years of Accountancy Reviewed by Geofrey T. Mills; R. H. Parker, Editor, British Accountants: …
James O. Mckinsey, Tonya K. Flesher, Dale L. Flesher
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.
Evolution And Current State Of Financial Accounting Concepts And Standards In The Nonbusiness Sector, Raymond E. Figlewicz, Donald Terry Anderson, C. David Strupeck
Evolution And Current State Of Financial Accounting Concepts And Standards In The Nonbusiness Sector, Raymond E. Figlewicz, Donald Terry Anderson, C. David Strupeck
Accounting Historians Journal
This article presents a condensed history of significant post 1900 developments in nonbusiness financial accounting practices and standards, and highlights some of the major issues in the recent increase in interest and activity in nonbusiness accounting. It includes consideration of federal, state, and local government units along with various types of nongovernmental nonbusiness entities. The initial section of the article traces both the development of fund accounting techniques and the discovery of their inadequacies. Next, the article discusses developments in standard-setting and the search for a sound theoretical foundation. Finally, it presents a current profile of nonbusiness accounting. The article …
Spiraling Upward: Auditing Methods As Described By Montgomery And His Successors, John Holmes Myers
Spiraling Upward: Auditing Methods As Described By Montgomery And His Successors, John Holmes Myers
Accounting Historians Journal
Audit emphasis this century has swung away from chasing entries through the books to values being fairly presented and then back again. Now, however, what was chasing entries through the books has become verifying internal controls. This verification is primary evidence that statement values are fair, and comparison of values to things themselves is corroborative evidence. Thus, auditors have not gone around in a circle, but in a radically changing environment they have spiraled upward. These conclusions are drawn from a review of the nine editions of Montgomery's Auditing published through 1975 and from the two editions which Montgomery prepared …