The Development of Double Entry (RLE Accounting)
The Development of Double Entry (RLE Accounting)

Author: Chris W. Nobes

Publisher: Routledge

Published: 2013-12-04

Total Pages: 209

ISBN-13: 1317974328

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This compilation concerns account books, not books on accounting. Most of the essays analyse the account book(s) of a single person or business. In each case the account book(s) demonstrate the presence of, at least, elements of double entry. The essays come in pairs, beginning with Geoffrey Lee’s paper on Florentine bank ledger fragments of 1211, some of the earliest relics of Italian bookkeeping. Subsequent papers trace the development of double entry over the centuries until 1786 when full double entry was achieved. There are papers from the UK and USA which illustrate the use of balance sheets, valuation techniques and the accruals convention as well as papers which analyse the causes of the development of double entry, using the evidence of others.

Double Entry
Double Entry

Author: Jane Gleeson-White

Publisher: Allen & Unwin

Published: 2014-06-19

Total Pages: 305

ISBN-13: 1741767938

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Our world is governed by the numbers generated by the accounts of nations and corporations. We depend on these numbers to direct our governments, our institutions, corporations, economies, societies. But where did they come from and how did they become so powerful?The answer to these questions begins in the Dark Ages in northern Italy with a new form of record keeping perfected by the merchants of Venice called double-entry bookkeeping. The story of double entry stars a Renaissance monk, mathematician, magician and constant companion of Leonardo da Vinci, his 27-page treatise for merchants, re.

Papers on Accounting History (RLE Accounting)
Papers on Accounting History (RLE Accounting)

Author: Robert H. Parker

Publisher: Routledge

Published: 2013-12-04

Total Pages: 233

ISBN-13: 1317964004

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Written over a period of twenty years the papers included here reflect the changing circumstances around the study of accounting history.

The History of Accounting (RLE Accounting)
The History of Accounting (RLE Accounting)

Author: Michael Chatfield

Publisher: Routledge

Published: 2014-02-05

Total Pages: 1206

ISBN-13: 1134675526

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Global in scope, accounting has had its share of great thinkers and practitioners, from Luca Pacioloi, the father of accounting, to R. J. Chambers, W. W. Cooper, Yuji Ijiri, Stephen A. Zeff and other figures. This encyclopedia presents more than 400 entries that focus on such subjects as publications in the field, institutional bodies, accounting and economic concepts, accounting issues, authors in accounting, records, leaders in the profession, accounting in various countries, financial court cases, accounting exams and historical researchers.

A History of Financial Accounting (RLE Accounting)
A History of Financial Accounting (RLE Accounting)

Author: J. R. Edwards

Publisher: Routledge

Published: 2013-12-04

Total Pages: 323

ISBN-13: 1134678886

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This volume deals with the evolution of accounting from earliest times, and gives particular attention to corporate accounting developments since the Industrial Revolution. The author identifies the various sources of accounting practices employed by British companies, to demonstrate the main changes which have taken place, when they occurred and why. The author emphasises the need to understand the legal, social and economic context in which accountancy changes take place, and also studies the conflicts which arise between suppliers and users of accounting statements. The study concludes with an examination of the duties performed by the professional accountant, the extent to which these have changed in the course of time and how his position in society is reinforced by the activities of professional institutions.

A New Approach to Management Accounting History (RLE Accounting)
A New Approach to Management Accounting History (RLE Accounting)

Author: H. Thomas Johnson

Publisher: Routledge

Published: 2013-11-26

Total Pages: 167

ISBN-13: 1134709897

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The articles and papers reprinted in this volume, all written after 1970, represent a departure from the earlier conventional notion of accounting history research. They approach the study of management accounting history by regarding the accounting and business records of actual organizations as indispensable source materials for historical analysis. Analysis of these records has yielded a new conception of management accounting. These studies suggest that the forces contributing to management accounting’s development are more numerous and complex than historians had realized. The case studies in the first part of the book trace the historical development of virtually all the internal accounting practices associated today with management accounting. Those in the second section consist of articles which interpret the case material.

The Development of Accounting Theory (RLE Accounting)
The Development of Accounting Theory (RLE Accounting)

Author: Michael Gaffikin

Publisher: Routledge

Published: 2014-02-05

Total Pages: 283

ISBN-13: 1134707169

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This book is a resource book for the comprehensive study of the development of accounting thought. It is designed to facilitate the study of the original works and stimulate further study of important accounting theory forbears. It covers: accounting theory accounting concepts of profit financial accounting and the foundations of accounting measurement accounting evaluation and economic behaviour.

A History of Financial Accounting (RLE Accounting)
A History of Financial Accounting (RLE Accounting)

Author: J. Edwards

Publisher: Routledge

Published: 2013-12-04

Total Pages: 341

ISBN-13: 1134678819

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This volume deals with the evolution of accounting from earliest times, and gives particular attention to corporate accounting developments since the Industrial Revolution. The author identifies the various sources of accounting practices employed by British companies, to demonstrate the main changes which have taken place, when they occurred and why. The author emphasises the need to understand the legal, social and economic context in which accountancy changes take place, and also studies the conflicts which arise between suppliers and users of accounting statements. The study concludes with an examination of the duties performed by the professional accountant, the extent to which these have changed in the course of time and how his position in society is reinforced by the activities of professional institutions.