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Articles 8611 - 8640 of 16682
Full-Text Articles in Accounting
Washington Report, Vol. 14 No.26, September 2, 1985, American Institute Of Certified Public Accountants.
Washington Report, Vol. 14 No.26, September 2, 1985, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 14 No.1, March 4, 1985, American Institute Of Certified Public Accountants.
Washington Report, Vol. 14 No.1, March 4, 1985, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 14 No.23, August 5, 1985, American Institute Of Certified Public Accountants.
Washington Report, Vol. 14 No.23, August 5, 1985, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 14 No.24, August 12, 1985, American Institute Of Certified Public Accountants.
Washington Report, Vol. 14 No.24, August 12, 1985, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 14 No.27, September 9, 1985, American Institute Of Certified Public Accountants.
Washington Report, Vol. 14 No.27, September 9, 1985, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Book Reviews [1985, Vol. 12, No. 2], Linda H. Kistler
Book Reviews [1985, Vol. 12, No. 2], Linda H. Kistler
Accounting Historians Journal
Books reviewed are: Frederic William Cronhelm, Double Entry by Single Reviewed by Raymond T. Holmes, Jr.; Lawrence Robert Dicksee, Fraudulent Accounting and Fraud in Accounts Reviewed by William G. Mister; Gadis J. Dillon, The Role of Accounting In The Stock Market Crash of 1929, Research Monograph No. 96. Reviewed by A. L. Roberts; Hans Peter Hain, Uniformity and Diversity. Reviewed by James W. Jones; William Holmes, Linda H. Kistler, and Louis S. Corsini, Three Centuries of Accounting in Massachusetts Reviewed by Terry K. Sheldahl; Gerard van de Linde, Reminiscences Reviewed by O. Ronald Gray; Christopher Columbus Marsh, The Theory and …
Washington Report, Vol. 14 No.9, April 29, 1985, American Institute Of Certified Public Accountants.
Washington Report, Vol. 14 No.9, April 29, 1985, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Cpa Client Bulletin, January 1985, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, January 1985, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Evolution And Current State Of Financial Accounting Concepts And Standards In The Nonbusiness Sector, Raymond E. Figlewicz, Donald Terry Anderson, C. David Strupeck
Evolution And Current State Of Financial Accounting Concepts And Standards In The Nonbusiness Sector, Raymond E. Figlewicz, Donald Terry Anderson, C. David Strupeck
Accounting Historians Journal
This article presents a condensed history of significant post 1900 developments in nonbusiness financial accounting practices and standards, and highlights some of the major issues in the recent increase in interest and activity in nonbusiness accounting. It includes consideration of federal, state, and local government units along with various types of nongovernmental nonbusiness entities. The initial section of the article traces both the development of fund accounting techniques and the discovery of their inadequacies. Next, the article discusses developments in standard-setting and the search for a sound theoretical foundation. Finally, it presents a current profile of nonbusiness accounting. The article …
John Caldwell Colt: A Notorious Accountant, Louis Goldberg, Williard E. Stone
John Caldwell Colt: A Notorious Accountant, Louis Goldberg, Williard E. Stone
Accounting Historians Journal
John C. Colt was the author of a successful bookkeeping text which had many school adoptions and at least 46 editions. During an argument with Samuel Adams, his publisher, over the cost of his 5th edition, Colt killed Adams with a hatchet. Convicted of murder and condemned to execution by hanging, Colt committed suicide in prison in 1842. His text, The Science of Double Entry Bookkeeping, first published in 1838, continued in print until 1856.
Book Reviews [1985, Vol. 12, No. 1], Linda H. Kistler
Book Reviews [1985, Vol. 12, No. 1], Linda H. Kistler
Accounting Historians Journal
Books reviewed are: Thomas J. Burns and Edward N. Coffman, The Accounting Hall of Fame: Profiles of Forty-one Members Reviewed by Kathryn Verreault; C. W. DeMond, Price Waterhouse & Co. In America Reviewed by Robert Jennings, Jr.; Esteban Hernandez Esteve, Contribution al Estudio de la Historlografia Contable en Espana Reviewed by Mark Roberts; Leonard W. Hein, The British Companies Acts and the Practice of Accountancy 1844-1962 Reviewed by Christopher Noke; J. Slater Lewis, The Commercial Organisation of Factories Reviewed by Walker Fesmire; Robert H. Montgomery, Fifty Years of Accountancy Reviewed by Geofrey T. Mills; R. H. Parker, Editor, British Accountants: …
Announcement [1985, Vol. 12, No. 1], Academy Of Accounting Historians
Announcement [1985, Vol. 12, No. 1], Academy Of Accounting Historians
Accounting Historians Journal
Announcements include: advertisements for the following monographs, Selected Classics in the History of Bookkeeping, Accounting History Classics Series, Working Paper Series, price list for Academy publications, and table of contents for The Accounting Review, April 1985, Accounting and Business Research, autumn 1984, and Accounting and Finance May 1984. Also included are the Hourglass Award announcement, a plea for library and corporate subscriptions, and Application for membership.
Accounting Historians Journal, 1985, Vol. 12, No. 1 [Whole Issue]
Accounting Historians Journal, 1985, Vol. 12, No. 1 [Whole Issue]
Accounting Historians Journal
Spring issue
America's Earliest Recorded Text In Accounting: Sarjeant's 1789 Book, Terry K. Sheldahl
America's Earliest Recorded Text In Accounting: Sarjeant's 1789 Book, Terry K. Sheldahl
Accounting Historians Journal
In 1789, seven years before the text developed by "pioneer American [accounting] author" William Mitchell appeared, Thomas Sarjeant of Philadelphia published An Introduction to the Counting House. It was a concise and able expression of a long mercantile bookkeeping tradition destined to result in later American texts. A mathematics teacher in England and a Philadelphia "academy," Sarjeant also contributed works on commercial arithmetic.
Role Of Stock Dividends In Defining Income, Developing Capital Market Research And Exploring The Economic Consequences Of Accounting Policy Decisions, James Joseph Tucker
Role Of Stock Dividends In Defining Income, Developing Capital Market Research And Exploring The Economic Consequences Of Accounting Policy Decisions, James Joseph Tucker
Accounting Historians Journal
Allegations that stock dividends serve as a vehicle for deceptive financing, evasion of taxes, misleading financial reporting, and stock market manipulation resulted in legislation that prohibited their use in the United States in the latter part of the 19th century. In the 20th century, efforts of the Supreme Court to determine the economic substance and taxability of stock dividends catalyzed a pioneering effort by the Court to define income within the 16th Amendment. As early as 1930 market reactions to stock dividends were investigated; this may have been one of the earliest forms of capital market research. This paper examines …
Barter: Development Of Accounting Practice And Theory, Williard E. Stone
Barter: Development Of Accounting Practice And Theory, Williard E. Stone
Accounting Historians Journal
John Mair, in 1752, stated, "Barter, or the exchange of goods for goods, is nothing else but buying and selling blended together." This statement, for all its seeming simplicity, is an excellent expression of the confusion which has accompanied the practice and theory of recording this most basic commercial transaction. Can one accounting transaction be both a sale and a purchase at one and the same time and for the same accounting entity?
Announcement [1985, Vol. 12, No. 2], Academy Of Accounting Historians
Announcement [1985, Vol. 12, No. 2], Academy Of Accounting Historians
Accounting Historians Journal
Announcements include: advertisements for the following monographs, Selected Classics in the History of Bookkeeping, Accounting History Classics Series, Working Paper Series, price list for Academy publications, and table of contents for The Accounting Review, Jan. 1981. Also included are the Hourglass Award announcement, Application for membership and a plea for library and corporate subscribers.
Accounting Historians Journal, 1985, Vol. 12, No. 2 [Whole Issue]
Accounting Historians Journal, 1985, Vol. 12, No. 2 [Whole Issue]
Accounting Historians Journal
Fall issue
Doctoral Research [1985, Vol. 12, No. 2], Maureen Helena Berry
Doctoral Research [1985, Vol. 12, No. 2], Maureen Helena Berry
Accounting Historians Journal
Dissertations abstracted are: An Examination of the Role of Eric Louis Kohler in the Development of the Accounting Profession by Nancy Kay Adams Humma; Abuse of Power: New York City and the Formation of Municipal Law, 1846-1866 by Jeffrey Wood Hoyt; Corporate Institutions, Revolution, and the State: Lille from Louis XIV to Napoleon by Gail Margaret Bossenga; Taxing Heavens Storehouse: The Szechwan Tea Monopoly and the Tsinghai Horse Trade, 1074-1224 by Paul J. Smith; Patronage and Justice in the Pipe Roll of 1130 by Stephanie Lleueen Moders; Merchants, Miners, Moneylenders: The Habilitacion System in the Norte Chico, Chile: 1780-1850 by …
Washington Report, Vol. 14 No.30, September 30, 1985, American Institute Of Certified Public Accountants.
Washington Report, Vol. 14 No.30, September 30, 1985, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 14 No.42, December 23, 1985, American Institute Of Certified Public Accountants.
Washington Report, Vol. 14 No.42, December 23, 1985, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 14 No.21, July 22, 1985, American Institute Of Certified Public Accountants.
Washington Report, Vol. 14 No.21, July 22, 1985, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Annual Report 1984-1985, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board
Annual Report 1984-1985, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board
AICPA Annual Reports
No abstract provided.
Washington Report, Vol. 13 No.52, February 18, 1985, American Institute Of Certified Public Accountants.
Washington Report, Vol. 13 No.52, February 18, 1985, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 14 No.16, June 17, 1985, American Institute Of Certified Public Accountants.
Washington Report, Vol. 14 No.16, June 17, 1985, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 14 No.5, April 1, 1985, American Institute Of Certified Public Accountants.
Washington Report, Vol. 14 No.5, April 1, 1985, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 13 No.48, January 21, 1985, American Institute Of Certified Public Accountants.
Washington Report, Vol. 13 No.48, January 21, 1985, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 14 No.34, October 28, 1985, American Institute Of Certified Public Accountants.
Washington Report, Vol. 14 No.34, October 28, 1985, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 14 No.35, November 4, 1985, American Institute Of Certified Public Accountants.
Washington Report, Vol. 14 No.35, November 4, 1985, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 13 No.47, January 14, 1985, American Institute Of Certified Public Accountants.
Washington Report, Vol. 13 No.47, January 14, 1985, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.