Business Commons^™

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.

Current Problems In Governmental Revenue And Expenditure Recognition, K. K. Raman, R. Michael Moore

Woman C.P.A.

No abstract provided.

Earnings Gap In The 1980’S: Its Causes, Consequences And Prospects For Elimination, Daniel E. Maahs, Paula C. Morrow, James C. Mcelroy

Woman C.P.A.

No abstract provided.

Developing An Effective Advertising Campaign: Helps Create An Effective Professional Image, Terri L. Hollingsworth, Clifford E. Hutton

Woman C.P.A.

No abstract provided.

Work As A Central Life Interest In Male And Female Senior And Staff Accountants In Large Cpa Firms, Marc Levine

Woman C.P.A.

No abstract provided.

Electronic Data Processing: Choosing Computerized Tax Preparation Aids, Elise G. Jancura

Woman C.P.A.

No abstract provided.

Remarks By The Honorable Katherine D. Ortega Treasurer Of The United States Before The 1984 Awscpa-Aswa Joint Annual Meeting October 10, 1984, Katherine D. Ortega

Woman C.P.A.

No abstract provided.

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.

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.

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.

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 …

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 …

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

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

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

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

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.

Farm Debt In The Wheatbelt : 1984 Survey Results, Ross Kingwell

Journal of the Department of Agriculture, Western Australia, Series 4

In recent years many farms in Western Australia's wheat-growing areas have experienced adverse seasons. For example, the 1983-84 season was characterised by a late start, dry spring and wet harvest which resulted in many farms suffering a combination of low yields and the downgrading or dockage of their grain.

Poor seasons and poor profitability prospects for wheat-growing caused some concern about farm indebtedness in these areas.

In late 1983, a Parlimentary select committee was appointed to inquire into rural hardship. The State Minister for Agriculture also announced that the Department of Agriculture would conduct a farm survey to determine the …

The Midwest Quarterly; Vol. 26 No. 2, John A. Mills, William C. Pratt, Angela Hague, Clayton Koelb, Edward L. Galligan, John Churchill, Michael Heffernan, John Stone, Brendan Galvin, Gordon D. Marino, Midwest Quarterly Editors

The Midwest Quarterly: A Journal of Contemporary Thought

in this issue. . .

JOHN A. MILLS finds in The Time of Your Life an absurdist meaning lurking below the surface vision of pleasant typicality. Associate Professor of English at the University of Arizona, Mills has written several articles and a book, Hamlet on Stage: The Great Tradition, on the theater.

WILLIAM C. PRATT dissects the roles of the intellectual in contemporary society and finds merit still in that calling. Pratt is Professor of History at the University of Nebraska at Omaha. His scholarly interest in the American left and farmer and labor movements has resulted in several …

The Economic Potential Of Cashmere Production, A T. Kelly

Journal of the Department of Agriculture, Western Australia, Series 4

Although the cashmere industry has developed rapidly in eastern Australia, development in Western Australia has lagged behind because of local restrictions on the use of feral goats. However, recently the Agricultural Protection Board has eased these restrictions.

In Western Australia there are about 30 to 40 producers with commercial cashmere flocks, involving a total of 7,500 to 10,000 goeats. In most agricultural areas where sheep production occurs, cashmere production is also possible.

In the following article, A. T. Kelly, an adviser with the Marketing and Economics Branch, discusses the economic potential of cashmere production in this State and compares …

The New England Economic Revitalization And Future Research Priorities, James M. Howell

New England Journal of Public Policy

New England's recent economic revitalization is largely attributed to the region's success in technological innovation and adaptation. This capacity to supplant older, maturing technologies with new technologies — a willingness to continually shed the old to make room for the new — has been a characteristic of New England since the early nineteenth century. At that time, as today, the critical factors in the process of technological development were the presence of investment capital, skilled labor, entrepreneurs, and, above all, preeminent colleges and universities that foster unconventional thinking and risk-taking. While the region's economy should continue to benefit from these …

Analysis Of International Travel Statistics For 1982, Central Bank Of Nigeria Cbn

Economic and Financial Review

This paper analyses statistics on international travels for 1982 based on information derived from the Nigerian Exchange Control TM (arrival) forms. The forms are designed to enable travellers coming into the country from abroad to declare their holdings of foreign currency, precious stones, jewellery and works of art.

Foreign Exchange Flows Through The Central Bank During The Fourth Quarter Of 1984, Central Bank Of Nigeria Cbn

Economic and Financial Review

Movements in foreign exchange during the fourth quarter of 1984 showed that total inflow was higher than total disbursement, resulting in a net inflow of N219.8 million as against the net outflow of NI 14.0 million recorded during the preceding quarter

Developments In The International Commodity Markets During The Fourth Quarter Of 1984, Central Bank Of Nigeria Cbn

Economic and Financial Review

A low tempo of activities characterised the international Commodity markets during the fourth quarter of 1984. The marginal movements in the price levels of most commodities were however accentuated by currency exchange rate fluctuations. The all-commodities price index rose by 5.0 and 0.3 per cent over its respective levels in the preceding quarter and the corresponding quarter of 1983. The price increase was reflected in all but three of the selected commodities. The highest price increases occurred in coffee (26. 7%), cocoa (6 .3%) palm oil (6%) and cotton (5 .8%). Of the three commodities whose price fell , two, …

Developments In The Banking Sector During The Fourth Quarter Of 1984, Central Bank Of Nigeria Cbn

Economic and Financial Review

The upward movement in the level of money supply narrowly defined (Ml) which occurred in third quarter of 1984 continued in the fourth. At the end of December, MI stood at NI 2,204.1 million, increasing by N664.0 million or 5.8 per cent over the level at the end of the preceding quarter. During the corresponding period of last year, MI increased by N256.S million or 2.3 per cent to stand at NI 1,282.4 million. On a monthly average basis, Ml was NI 1,652.9 million during the review quarter compared with an average of NI 0,9 I 6. 7 million recorded …

No. 104 1984 November

International Journal for Business Education

SIEC Historical Documents

Italian Society Of The History Of Accountancy Is Formed, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

Hourglass Award Won By Esteban Hernandez Esteve, Academy Of Accounting Historians

Accounting Historians Notebook

Esteban Hernandez Esteve, the deputy general manager of the Bank of Spain, is this year's recipient of the prestigeous Hourglass Award for his contributions to the history of accounting thought. The Hourglass Award is presented annually to a person(s) who has made a significant contribution to the study of accounting history. This is the first year that the award has gone to someone for publication in a language other than English.

Cpa Advertising -- Circa 1914, John Coker

Accounting Historians Notebook

This paper will seek to examine the types of advertising relating to accountants and accounting services in the first few months of 1914. This particular year was selected since it was the first year in which federal income tax returns were required to be filed. It was felt this development would lead to increased advertising by the profession and its competition during this period, although it could not be determined that this was actually true. Further, the year 1914 came in the midst of the decade leading up to 1922, the year in which advertising was prohibited by the AIA. …

Accounting History Education Committee, Academy Of Accounting Historians. Accounting History Education Committee

Accounting Historians Notebook

Members of the Committee present met in Toronto and made plans to survey two groups in regard to the present state of history courses and the teaching of history topics.