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Articles 19381 - 19410 of 40069
Full-Text Articles in Accounting
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
Consolidation Of Foreign And Finance Subsidiaries: A Survey Of Opinion, Deborah W. Tanju, Murat N. Tanju
Consolidation Of Foreign And Finance Subsidiaries: A Survey Of Opinion, Deborah W. Tanju, Murat N. Tanju
Woman C.P.A.
No abstract provided.
“New Wave” Of Decision Support Software: Is It For You? A Complement Of The Information Center Concept, Bernard C. Reimann
“New Wave” Of Decision Support Software: Is It For You? A Complement Of The Information Center Concept, Bernard C. Reimann
Woman C.P.A.
No abstract provided.
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.
Woman Cpa Volume 47, Number 1, January 1985, American Woman's Society Of Certified Public Accountants, American Society Of Women Accountants
Woman Cpa Volume 47, Number 1, January 1985, American Woman's Society Of Certified Public Accountants, American Society Of Women Accountants
Woman C.P.A.
No abstract provided.
1984-1985 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office.
1984-1985 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office.
Morehead State University Audit Reports
1984-1985 Audit Report for Morehead State University.
Editor's Notes: Annual Report Each, Glenda E. Ried
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.
Washington Report, Vol. 13 No.53, February 25, 1985, American Institute Of Certified Public Accountants.
Washington Report, Vol. 13 No.53, February 25, 1985, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 14 No.12, May 20, 1985, American Institute Of Certified Public Accountants.
Washington Report, Vol. 14 No.12, May 20, 1985, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 13 No.46, January 7, 1985, American Institute Of Certified Public Accountants.
Washington Report, Vol. 13 No.46, January 7, 1985, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 14 No.17, June 24, 1985, American Institute Of Certified Public Accountants.
Washington Report, Vol. 14 No.17, June 24, 1985, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 14 No.7, April 15, 1985, American Institute Of Certified Public Accountants.
Washington Report, Vol. 14 No.7, April 15, 1985, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 14 No.10, May 6, 1985, American Institute Of Certified Public Accountants.
Washington Report, Vol. 14 No.10, May 6, 1985, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 14 No.4, March 25, 1985, American Institute Of Certified Public Accountants.
Washington Report, Vol. 14 No.4, March 25, 1985, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 14 No.19, July 8, 1985, American Institute Of Certified Public Accountants.
Washington Report, Vol. 14 No.19, July 8, 1985, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.