Business Commons^™

Partnership Accounting In A Nineteenth Century Merchant Banking House, Edwin J. Perkins, Sherry Levinson

Accounting Historians Journal

This article focuses on the contents of two nineteenth-century letters which discuss the allocation of income among the partners of a leading Anglo-American merchant banking firm, the House of Brown. The writers debate alternative methods of valuing assets and determining yearly income. In addition, the handling of doubtful accounts and their subsequent collection is examined. In both letters the writers argue for the development of clearly defined accounting principles and consistency in applying them. These letters reveal that an unusually high degree of financial sophistication had emerged in the merchant banking field by the 1850s.

Asset Valuation: An Historical Perspective, Thomas A. Racliffe, Paul Munter

Accounting Historians Journal

Asset valuation has been discussed in the accounting and economic literature for most of the twentieth century. In the literature, discussions ranged from advocating only historical costing to the use of current value accounting exclusively. This paper traces the development of theoretical and pragmatic discussions on the topic of asset valuation.

Public Accounting In 1929, Alan Peter Mayer-Sommer

Accounting Historians Journal

Shortly before the beginning of the Great Depression, certified public accountants were struggling for both an acceptable definition of their role as well as professional recognition. This paper describes the environment in which CPAs worked as well as their concerns. Areas reviewed include training and entry into the field, ethical and legal standards, conduct of practice, financial rewards, professional concerns, and perceptions of the future. The purpose of the paper is to increase our appreciation of the challenges and opportunities facing CPAs in 1929.

Frederick Winslow Taylor's Contributions To Accounting, Rosita S. Chen, Sheng-Der Pan

Accounting Historians Journal

Taylor's system of accounting was formulated in the 1880s, basically completed in the 1890s, and implemented in various manufacturing companies up until the 1920s. The rapid growth of business and the accompanying change in capital structure in this century led to an income-statement emphasized financial accounting system on the one hand, and a decision-oriented managerial accounting system on the other. In either system, some influence of Taylor's work is still discernable.

Accounting In The Bible, Robert L. Hagerman

Accounting Historians Journal

This paper traces several accounting concepts in the Bible. In particular, the Bible discusses the objectives of accounting, internal control procedures and managerial accounting topics. This paper links the Bible to current accounting thought.

Accounting Historians Journal, 1980, Vol. 7, No. 1 [Whole Issue]

Accounting Historians Journal

Spring issue

Middlesex Canal -- An Analysis Of Its Accounting And Management, Linda H. Kistler

Accounting Historians Journal

The paper analyzes the development and subsequent decline of the Middlesex Canal, a twenty-seven mile inland waterway that joined Lowell in northern Massachusetts with Boston and the sea. Built from 1793 to 1804, the canal was an important catalyst in regional economic and transportation development during the early years of the American Industrial Revolution. Data from original financial records of the canal are presented for the period 1825 to 1845 when the canal was most successfully operated. The Middlesex Canal is acknowledged to be a fundamental element in the early development of Lowell as the center for textile manufacturing in …

Announcement [1980, Vol. 7, No. 1]; Guide For Submitting Manuscripts [1980, Vol. 7, No. 1], Author Unknown

Accounting Historians Journal

Announcements include: advertisements for the following monographs, Selected Classics in the History of Bookkeeping, Eric Louis Kohler, Working Paper Series, Schmalenbach & After, Accounting History Classics Series, A History of Accounting in America, and table of contents for The Accounting Review, July 1980 and Accounting and Business Research, winter 1979. Also included are: price list for Academy publications, announcement of the Third International Congress of Accounting Historians, Application for membership, and Guide for submitting manuscripts.

Livestock Behavior As Related To Handling Facilities Design, Temple Grandin

International Journal for the Study of Animal Problems

A knowledge of the behavior of different species of livestock as we// as different breeds within a particular species is essential to the proper planning of a handling facility. An optimal facility should incorporate features which minimize stress on the animal and maximize the efficiency of movement from holding pen to slaughter area. Handler awareness of the animals' perception of critical distance flight zone and personal space requirements also reduces problems with balkin; and alarm behavior. Many improvements can be made with relative ease, thus enabling already existing facilities to upgrade their operations.

Account Charge And Discharge, William T. Baxter

Accounting Historians Journal

The account charge and discharge system was a competitor of the double-entry accounting system and some of its features may give answers to some of the problems plaguing our present day accounting.

The Midwest Quarterly; Vol. 21 No. 2, F. N. Boney, Major L. Wilson, David R. Roediger, Donald E. Shepardson, Lee Ellis, Philip Bordinat, Linda M. Hasselstrom, David Clewell, Ronald Wallace, Dave Etter, Charles Edward Eaton, Robert Siegel, Jack Flavin, Jessie Bier, Midwest Quarterly Editors

The Midwest Quarterly: A Journal of Contemporary Thought

in this issue. . .

F. N. BONEY, who suggests that legend has exaggerated the military prowess of the South, received his Ph.D. from The University of Virginia and teaches history at The University of Georgia. He has published widely in French and English on aspects of Southern history. A French version of "The Military Tradition in the South" appeared as a chapter in Le systeme militaire des Etats-Unis: bilan et perspectives, ed. Lucien Mandeville (Toulouse, 1976).

MAJOR L. WILSON, who explains a nineteenth-century religious controversy between organicists and their fundamentalist opponents, received his Ph.D. from The University of Kansas …

Franchise Law Compliance: Before The Logo Hits The Streets, Ronald M. Shapiro, Howard T. Carolan Jr.

University of Baltimore Law Review

The increasing popularity of franchising as a method of doing business has led to substantial regulation aimed at safeguarding existing and potential franchisees. This article discusses the registration and disclosure requirements of the Maryland Franchise Act The authors analyze the steps to be taken by a practitioner in achieving compliance with the franchise laws in Maryland and in jurisdictions governed by statutes similar to that of Maryland.

Is Economic Growth A Panacea For Our Social Ills?, Evert Van Der Heide

Pro Rege

No abstract provided.

No. 94 1979 November

International Journal for Business Education

SIEC Historical Documents

Woman Cpa Volume 41, Number 3, July 1979, American Woman's Society Of Certified Public Accountants, American Society Of Women Accountants

Woman C.P.A.

No abstract provided.

Editor's Notes: High-Jumping Frogs, And Other Evidence Of Change, Constance T. Barcelona

Woman C.P.A.

No abstract provided.

Industry Accounting Standards In Today's Financial Reporting Environment, A Mosaic By Many Artisans, Ralph B. Tower

Woman C.P.A.

No abstract provided.

Professional Liability Insurance: Basic Principles Which Accountants Should Know And Understand, Ronald M. Mano

Woman C.P.A.

No abstract provided.

Purchasing Methods Taught In Introductory Accounting, Frederic M. Stiner Jr.

Woman C.P.A.

No abstract provided.

Electronic Data Processing: Systems Reliability And Recovery Procedures, Elise J. Jancura

Woman C.P.A.

No abstract provided.

Perception Of Public Confidence In Financial Reporting: A Half Century Down The Drain?, S. Paul Garner

Accounting Historians Notebook

In view of the fact that financial and business reporters for general readers can still make the headlines, as indicated in the three examples above, in 1979, it is a bit of curiosity that a prominent writer of a half century ago can also be quoted along substantially the same lines, even though it is natural that the phaseology may be a bit different. Therefore, after going through the 350 pages carefully, and noting all of the comments and conclusions on public confidence in accounting and financial reporting in the early days of the great depression, one may be permitted …

Highlights Of The 1979 Annual Meeting; Through The Ages, Kenneth Oswald Elvik

Accounting Historians Notebook

Highlights of annual meeting plus short obituary of William Holmes

Education: Accounting Education: Beyond The Stereotypes, Carole Cheatham, Bill N. Schwartz, Michael A. Diamond

Woman C.P.A.

No abstract provided.

Woman Cpa Volume 41, Number 4, October 1979, American Woman's Society Of Certified Public Accountants, American Society Of Women Accountants

Woman C.P.A.

No abstract provided.

Accounting Heresy: The Sec As Standard Setting Body, Irrational Fears Of Government Take-Over Are Concealing Some Of The Advantages, Ronald L. Madison, William J. Radig

Woman C.P.A.

No abstract provided.

Accounting History Quiz, Hans Johnson

Accounting Historians Notebook

No abstract provided.

Peer Review And Quality Control An Overview Of The Progress Of The Accounting Profession Toward Quality Control Of Services Rendered: An Overview Of The Progress Of The Accounting Profession Toward Quality Control Of Services Rendered, Mary F. Hall

Woman C.P.A.

No abstract provided.

Accounting Orthodoxy: Standards From The Private Sector, Thomas A. Maddox

Woman C.P.A.

No abstract provided.

History In Print [1979, Vol. 2, No. 2], Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

Letter From The Outgoing President; Through The Ages, Hanns Martin W. Schoenfeld

Accounting Historians Notebook

At the end of my two year term as President, I would like to make a few observations on the past two years of the Academy. Page also includes short obituary of Percival Flack Brundage.