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Accounting History Hobbies; Scripophily, Academy Of Accounting Historians

Accounting Historians Notebook

I began my collection about fifteen years ago when I saw an advertisement in the Wall Street Journal offering ten antique cancelled stock certificates for only two dollars. Since I was a university accounting professor (and still am), I was aware of how much difficulty my students were having with the accounting problems of common stock. Not only had my students never seen a stock certificate, they could not tell the difference between common stock and livestock (like on a farm). Therefore, I decided to invest two dollars and obtain ten certificates to use as examples in my accounting classes. …