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Woman Cpa Volume 40, Number 2, April 1978, American Woman's Society Of Certified Public Accountants, American Society Of Women Accountants

Woman C.P.A.

No abstract provided.

Electronic Data Processing: Systems Design And Application Programming, Elise G. Jancura

Woman C.P.A.

No abstract provided.

Reviews - Writings In Accounting, Imogene A. Posey

Woman C.P.A.

No abstract provided.

The Midwest Quarterly; Vol. 19 No. 3, Christopher Clausen, Robert S. Mcelvaine, Melvin G. Holli, Judith Shaw, Loring Allen, David Kanervo, Thomas Heffernan, Thomas Mcafee, William Meissner, Judith Johnson Sherwin, Midwest Quarterly Editors

The Midwest Quarterly: A Journal of Contemporary Thought

in this issue . . .

CHRISTOPHER CLAUSEN, who takes the schoolmarms' side against the linguists, teaches English at Virginia Polytechnic Institute and State University. He has published essays and poetry in numerous journals.

ROBERT S. McELVAINE, who looks at the "New South," teaches history at Milsaps College. He has published essays on American politics.

MELVIN G. HOLLI, who examines Detroit's problems, teaches history at The University of Illinois at Chicago Circle. He is the author of two books on Detroit. His The Ethnic Frontier, coedited with Peter d' A Jones, will be reviewed in another issue of MQ. …

History In Print [1978, Vol. 1, No. 1], Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

Academy Of Accounting Historians, Academy Of Accounting Historians

Accounting Historians Notebook

The following members were chosen last August at the National Meeting of the American Accounting Association, held in Portland, Oregon, to lead The Academy in 1978.

A.C. Littleton, Kathryn Current Buckner

Accounting Historians Notebook

Born in 1886, A. C. Littleton entered the accounting profession early in the twentieth century, 1912, when the discipline faced major problems. Demands from government, investors, and others for earnings information were creating pressing needs for more accounting data. Although Littleton chose the accounting field somewhat by chance, he emerged as a major force in the development of accounting thought. Responsive to perceived needs at the time, he addressed himself to the intrinsic accounting problems of income determination and approached other developing issues and problems with assurance. For example, he resolutely defended and promoted the allocation of costs, including the …

Accounting Historians Notebook, 1978, Vol. 1, No. 1 (Spring) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians

Message From The President [1978, Vol. 1, No. 1], Hanns Martin W. Schoenfeld

Accounting Historians Notebook

Over and above letting the Academy know about your willingness to cooperate in established activities, we need suggestions concerning worthwhile tasks and projects to undertake: thus widening the scope of our activities. This, I believe, will stimulate our organization appreciably.

American Accounting Association 1978 Regional Meetings, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

Accounting Hall Of Fame: Howard I. Ross; Hourglass Award To A. Van Seventer; Australia/New Zealand; Japan; France, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

Department Expands Market Information Service, Department Of Agriculture, Western Australia

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

Following recent expansion, the Department of Agriculture's Market Information Service now provides an impressive array of services, and more are on the way.

Farm Syndication Has Advantages, G T. Kennedy

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

Sharing of single items of plant between farmers is common in Australian Agriculture but it is quite rare for farmers to amalgamate their holdings and farm them as a single unit.

This article looks at the advantages of syndicate farming. It is based on a study of four whole farm syndicates in the Wimmera of Victoria.

Grammateus Reappears In 1911, Williard E. Stone

Accounting Historians Journal

There seems to have been little change in financial statements from Grammateus to 1911. This article contains a 1911 practice set which was used to teach transaction accounting as well as trial balance and statement preparation along the lines described in the previous article.

Evolution Of Accounting For Corporate Treasury Stock In The United States, Norlin Gerhard Rueschhoff

Accounting Historians Journal

Is treasury stock an asset or a reduction of net equity? This study is concerned with the process of accounting for treasury stock from as early as 1720 to date. It illustrates the many methods which have been used to create funds by the purchase and sale of treasury stocks and concludes with a consideration of the effects of the Internal Revenue Act of 1934 and the Security Exchange Act of 1934 on the treatment of treasury stock.

Influence Of Nineteenth And Early Twentieth Century Railroad Accounting On The Development Of Modern Accounting Theory, James L. Boockholdt

Accounting Historians Journal

This article is concerned with the problems of nineteenth century railroad asset valuation. The article presents some legal reasons for the early use of depreciation and continues with specific illustrations of railroad financial statements in the 1840s. The article concludes by stating that many of the basic concepts of accounting theory such as disclosure, matching measurement of cash flow had origins in railroad accounting.

New Perspective On The Evolution Of Double-Entry Bookkeeping, John L. Williams

Accounting Historians Journal

Inquiry into the origin of double entry accounting has typically focused on form as the causal factor. In the present article the arguments supporting this view are reviewed and challenged by developing the substantive framework of double entry accounting in equation form and linking it to the evolution of mathematics in the Arab-Hindu cultures. The article concludes with specific suggestions for obtaining empirical evidence which might support the substantive hypothesis as the causal factor of double entry accounting.

Oldest German Bookkeeping Text, Kiyoshi Inoue

Accounting Historians Journal

This article brings to light the neglected contribution of Grammateus, the author or Ayn New Kunstlich Buech (A New Skill Book) which, although basically a mathematics text, contained a section on bookkeeping in the style of Paciolo's Summa. His work is analyzed to prove the technical competence and the historical nature of the bookkeeping system which he propounded. In order to substantiate the conclusions, the full translation of the first edition (1521) is included in modern English.

President's Report (1889), John Heins

Accounting Historians Journal

This represents an extract from the handwritten minutes of the Annual General Meeting of the American Association of Public Accountants, Monday, May 27, 1889. The extract is the Report of the President John Heins. This version, in typewritten form came to the attention of researchers at the University of Florida in 1971.

Benjamin Gilliam's Book -- 1700, William Holmes

Accounting Historians Journal

The ownership of a copy of Chamberlain's The Accountants Guide or Merchants Bookkeeper, 1686 is traced through six famous owners from 1700 for almost a century. It is now housed in the Boston Athenaeum.

Doctoral Dissertation Abstracts, Maureen Helena Berry

Accounting Historians Journal

Dissertations abstracted are: Study of Governmental Accounting in China: With Special Reference to the Sung Dynasty (960-1279) by Philip Yuen-Ko Fu; An Analysis of the Development and Nature of Accounting Principles in Japan ( by Yukio Fujita; The Evolution of Selected Annual Corporate Financial Reporting Practices in Canada: 1900-1970 ) by George Joseph Murphy;The Evolution of Accounting in Canada by Harvey Mann; A History of the CPA Profession in Colorado by John Matthew Hunthausen; A Study of the Development of the Certified Public Accounting Profession in Kansas by Eldon Curtis Lewis;The Development of the CPA Profession in Mississippi by James …

Accounting Historians Journal, 1978, Vol. 5, No. 1 [Whole Issue]

Accounting Historians Journal

Spring issue

Whether Molcolm's Is Best Or Old Charge And Discharge, David A.R. Forrester

Accounting Historians Journal

In 1775 A.D. the recommendation was made that the accounts of Glasgow College be changed from the traditional charge and discharge type of records to a double entry bookkeeping system. This touched off an academic controversy that lasted for many years and generated much bitterness among the Faculty of the College.

On The Present And Future Importance Of Accounting History, Wichita State University. Accounting Research Seminar Accounting Research Seminar

Accounting Historians Journal

A report of a survey on the present and expected importance of accounting history to practicing accountants and accounting educators. The survey appears to indicate that accounting history is, and perhaps will continue to be, a topic of special interest to us-accounting historians.

18th Century Accounting Projection From Plymouth, Massachusetts, William Holmes

Accounting Historians Journal

A cost study for the 1768 Plymouth Town Meeting.

Doctoral Research [1978, Vol. 5, No. 2], Maureen Helena Berry

Accounting Historians Journal

Dissertations abstracted are: Toward A Theory Of Evolution Of Selected Accounting Ideas by Man Chand Maloo; The Development of Income Reporting in the United States by Willard Harold Galliart; The Public Accounting Profession-The Impact of External Environmental Factors From 1900-1971 by Ralph Wylie Frey; Historical Critique of the Development of the Federal Income Tax From 1939-1954 And Its Influence Upon Accounting Theory and Practice by Melvin Theodore McClure; A History of the Issues and Problems Surrounding Goodwill in Accounting by Hugh Peter Hughes; General Purchasing Power Financial Statements-A Behavioral Study by Kenneth Ray Lambert; The Role of Accounting in the …

Announcement [1978, Vol. 5, No. 2]; Guide For Submitting Manuscripts [1978, Vol. 5, No. 2], Author Unknown

Accounting Historians Journal

Announcements include: advertisements for the following monographs, Selected Classics in the History of Bookkeeping, Reference Chronology of Events..., A History of Accounting Thought, Accounting History Classics Series, John Raymond Wildman (1878-1938), Eric Louis Kohler, Working Paper Series, and table of contents for The Accounting Review, Jan. 1979 and Accounting and Business Research, summer 1978. Also included Application for membership and Guide for submitting manuscripts.

Editor's Notes, American Woman's Society Of Certified Public Accountants, American Society Of Women Accountants

Woman C.P.A.

No abstract provided.

Change In Dominion: Ethical Bans On Advertising Undergo Challenge, Richard L. Davison, Lucille E. Lammers

Woman C.P.A.

No abstract provided.

Change In Moral Awareness: A Positive Approach To Social Responsibility, Donald L. Dehaven, Carol S, Dehaven

Woman C.P.A.

No abstract provided.