A History of Financial Accounting

Publisher Routledge

Format

eBook

2nd Edition 1st Edition

Quantity

Add New

Publisher

Routledge

Volume

Copyright

2014

ISBN13

9781134678815

Release

Format

eBook

Grade Level

College Freshman - College Senior

DDC
TBD

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Overview

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.
Front Cover.
Half Title Page.
Title Page.
Copyright Page.
Contents.
Preface.
Glossary of Abbreviations.
Introduction.
1: Why Bother with Accounting History?.
2: Economic Progress and Accounting Change.
From Ancient Times to the Industrial Revolution.
3: Early Record Keeping.
4: Charge and Discharge Accounting.
5: Origin and Development of Double Entry Techniques.
6: Use of Double Entry Bookkeeping in Britain, 1500–1800.
7: Early Literature.
8: Measuring Profits and Valuing Assets in Britain, 1225–1830.
9: Joint Stock and Limited Liability.
Corporate Financial Reporting Practices.
10: Formulating Company Accounting Conventions, 1830–1900.
11: Changing Patterns of Disclosure, 1900–40.
12: Falsification of Accounts.
Rules and Regulations.
13: Statutory Companies and the Double Account System.
14: Profits, Dividends and Capital Maintenance.
15: Self Regulation in a Laissez-Faire Environment.
16: Company Law and Pressure Groups.
17: Standardised Accounts and Prospectuses.
18: Accounting for Subsidiaries and Associated Companies.
19: Recommendations and Standards.
Development of a Profession.
20: Professional Accountants at Work.
21: Professional Associations.
Appendix A. Table of Cases.
Appendix B. Table of Statutes.
Appendix C. Government Committees.
Notes.
References and Bibliography.
Index.
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A History of Financial Accounting

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Overview

Table of Contents