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Full-Text Articles in Accounting

American Institute Of Certified Public Accountants: A Century Of Progress And Commitment To The Accountancy Profession, James Don Edwards Jan 1987

American Institute Of Certified Public Accountants: A Century Of Progress And Commitment To The Accountancy Profession, James Don Edwards

Accounting Historians Journal

In the article the author commemorates the contributions of 14 leaders who have bettered the profession over the first century of American accounting. Of these 14, four men are highlighted: Robert H. Montgomery, George O. May, William A. Paton and Carman G. Blough.


Influence Of Tax Legislation On Financial Accounting: A Study Of The Timber Industry, 1905-1925, Robert Clinton Elmore Jan 1987

Influence Of Tax Legislation On Financial Accounting: A Study Of The Timber Industry, 1905-1925, Robert Clinton Elmore

Accounting Historians Journal

The purpose of this paper is to examine the financial accounting records of a Mississippi timber company and its subsidiaries in light of the dynamic tax environment of the period 1905 to 1925. The financial accounting records and correspondence with the Commissioner of Internal Revenue indicate deficiencies in the following areas: asset valuation, a lack of a cost accounting system to adequately value inventories, and the depletion and depreciation deduction. The demands of the new tax laws were often in conflict with the accounting practices of this period of time forcing changes in accounting practice.


Probative Capacity Of Accounts In Early-Modern Spain, Patti A. Mills Jan 1987

Probative Capacity Of Accounts In Early-Modern Spain, Patti A. Mills

Accounting Historians Journal

This paper examines the probative capacity of accounting records as explicated in the accounting literature of early-modern Spain. Several early examples of Hispanic legal texts constitute the principal sources. The chief findings to emerge from this study are that legal requirements greatly influenced accounting forms and procedure during this period and that Castilian jurisprudence encompassed a theory and standards of evidence to guide the use of accounting records as evidential matter.


Ante-Bellum Bank Accounting -- A Case Study -- The New Orleans Savings Bank In The 1830s, Joseph R. Razek Jan 1987

Ante-Bellum Bank Accounting -- A Case Study -- The New Orleans Savings Bank In The 1830s, Joseph R. Razek

Accounting Historians Journal

This is a case study of the history, operating practices and financial reporting system of an antebellum-era financial institution. The New Orleans Savings Bank, which served the people of Louisiana from 1827 to 1842, was founded as a philanthropic endeavor and is an example of altruistic capitalism : as it was practiced in the nineteenth century. This institution is of particular interest to accounting historians because it maintained a relatively sophisticated accounting system which was, in many respects, similar to financial reporting systems in use today.


Prehistoric Accounting And The Problem Of Representation: On Recent Archeological Evidence Of The Middle-East From 8000 B.C. To 3000 B.C., Richard Mattessich Jan 1987

Prehistoric Accounting And The Problem Of Representation: On Recent Archeological Evidence Of The Middle-East From 8000 B.C. To 3000 B.C., Richard Mattessich

Accounting Historians Journal

Recent archeological research offers revolutionary insight about the precursor of abstract counting and pictographic as well as ideographic writing. This precursor was a data processing system in which simple (and later complex) clay tokens of various shapes were aggregated in hollow clay receptacles or envelopes (and later sealed string systems) to represent symbolically assets and economic transactions. Scores of such tokens (the recent explanation of which is due to Prof. Schmandt-Besserat) were found by archeologists all over the Fertile Crescent in layers belonging to the time between 8000 B.C. to 3100 B.C. : after this date cuneiform clay tablets emerged.


Reviews [1987, Vol. 14, No. 2], Barbara Dubis Merino Jan 1987

Reviews [1987, Vol. 14, No. 2], Barbara Dubis Merino

Accounting Historians Journal

Books reviewed are: Malcolm, Alexander. A Treatise of Bookkeeping or Merchants Accounts in the Italian Method of Debtor and Creditor; Mair, John. Bookkeeping Modernized or Merchant Accounts by Double Entry; Mitchell, William. A New and Complete System of Bookkeeping By An Improved Method of Double Entry; Reviewed By George J. Murphy; Katrina Honeyman, Origins of Enterprise: Business Leadership in the Industrial Revolution Reviewed by Geofrey T. Mills; D. Y. Kuo, A Manuscript of China's History of Accounting Reviewed by Lucy C. Lee; Helen Scott Mann, Charles Ezra Sprague Reviewed by Araya Debessay; Jill L. McKinnon, The Historical Development and Operational …


Evolution Of Voluntary Health And Welfare Organization Accounting: 1910-1985, Mary Alice Seville Jan 1987

Evolution Of Voluntary Health And Welfare Organization Accounting: 1910-1985, Mary Alice Seville

Accounting Historians Journal

This article chronicles and compares the attempts made over the years by Voluntary Health and Welfare Organizations (VHWO), accountants and accounting bodies to determine VHWO accounting principles. Also discussed are the events that led to the recognition of the need for generally accepted accounting principles for VHWOs. The article highlights the need for more attention to VHWO accounting by accountants and accounting researchers and provides a foundation for understanding VHWO accounting in the past.


Accounting Historians Journal, 1987, Vol. 14, No. 1 [Whole Issue] Jan 1987

Accounting Historians Journal, 1987, Vol. 14, No. 1 [Whole Issue]

Accounting Historians Journal

Spring issue


Cpa Letter, 1987, American Institute Of Certified Public Accountants Jan 1987

Cpa Letter, 1987, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


Washington Report, Vol. 16 No.11, May 11, 1987, American Institute Of Certified Public Accountants. Jan 1987

Washington Report, Vol. 16 No.11, May 11, 1987, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 15 No.48, February 9, 1987, American Institute Of Certified Public Accountants. Jan 1987

Washington Report, Vol. 15 No.48, February 9, 1987, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 16 No.2, March 9, 1987, American Institute Of Certified Public Accountants. Jan 1987

Washington Report, Vol. 16 No.2, March 9, 1987, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 16 No.26, August 24, 1987, American Institute Of Certified Public Accountants. Jan 1987

Washington Report, Vol. 16 No.26, August 24, 1987, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 15 No.44, January 12, 1987, American Institute Of Certified Public Accountants. Jan 1987

Washington Report, Vol. 15 No.44, January 12, 1987, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 16 No.6, April 6, 1987, American Institute Of Certified Public Accountants. Jan 1987

Washington Report, Vol. 16 No.6, April 6, 1987, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 16 No.27, September 7, 1987, American Institute Of Certified Public Accountants. Jan 1987

Washington Report, Vol. 16 No.27, September 7, 1987, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 16 No.21, July 20, 1987, American Institute Of Certified Public Accountants. Jan 1987

Washington Report, Vol. 16 No.21, July 20, 1987, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 16 No.25, August 17, 1987, American Institute Of Certified Public Accountants. Jan 1987

Washington Report, Vol. 16 No.25, August 17, 1987, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 16 No.13, May 25, 1987, American Institute Of Certified Public Accountants. Jan 1987

Washington Report, Vol. 16 No.13, May 25, 1987, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 16 No.28, September 14, 1987, American Institute Of Certified Public Accountants. Jan 1987

Washington Report, Vol. 16 No.28, September 14, 1987, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 16 No.3, March 16, 1987, American Institute Of Certified Public Accountants. Jan 1987

Washington Report, Vol. 16 No.3, March 16, 1987, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 16 No.36, November 9, 1987, American Institute Of Certified Public Accountants. Jan 1987

Washington Report, Vol. 16 No.36, November 9, 1987, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 16 No.39, November 30, 1987, American Institute Of Certified Public Accountants. Jan 1987

Washington Report, Vol. 16 No.39, November 30, 1987, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 15 No.47, February 2, 1987, American Institute Of Certified Public Accountants. Jan 1987

Washington Report, Vol. 15 No.47, February 2, 1987, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


In Our Opinion… , Vol. 3 No. 2, April, 1987, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1987

In Our Opinion… , Vol. 3 No. 2, April, 1987, American Institute Of Certified Public Accountants. Auditing Standards Division

Newsletters

No abstract provided.


Tax Division Newsletter, Volume 3, Number 4, Winter 1987, American Institute Of Certified Public Accountants. Tax Division Jan 1987

Tax Division Newsletter, Volume 3, Number 4, Winter 1987, American Institute Of Certified Public Accountants. Tax Division

Newsletters

No abstract provided.


In Our Opinion… , Vol. 3 No. 4, October, 1987, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1987

In Our Opinion… , Vol. 3 No. 4, October, 1987, American Institute Of Certified Public Accountants. Auditing Standards Division

Newsletters

No abstract provided.


Washington Report, Vol. 15 No.43, January 5, 1987, American Institute Of Certified Public Accountants. Jan 1987

Washington Report, Vol. 15 No.43, January 5, 1987, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 15 No.45, January 19, 1987, American Institute Of Certified Public Accountants. Jan 1987

Washington Report, Vol. 15 No.45, January 19, 1987, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 15 No.46, January 26, 1987, American Institute Of Certified Public Accountants. Jan 1987

Washington Report, Vol. 15 No.46, January 26, 1987, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.