Nineteenth Century Capital Accounting and Business Investment

Nineteenth Century Capital Accounting and Business Investment PDF Author: Richard P. Brief
Publisher:
ISBN:
Category :
Languages : en
Pages : 199

Get Book

Book Description

Nineteenth Century Capital Accounting and Business Investment

Nineteenth Century Capital Accounting and Business Investment PDF Author: Richard P. Brief
Publisher:
ISBN:
Category :
Languages : en
Pages : 199

Get Book

Book Description


Nineteenth Century Capital Accounting and Business Investment

Nineteenth Century Capital Accounting and Business Investment PDF Author: Richard P. Brief
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 224

Get Book

Book Description


Reporting Fixed Assets in Nineteenth-Century Company Accounts

Reporting Fixed Assets in Nineteenth-Century Company Accounts PDF Author: J. Edwards
Publisher: Routledge
ISBN: 1134706537
Category : Business & Economics
Languages : en
Pages : 585

Get Book

Book Description
This book focuses on the way in which businessmen responded to the new problem of accounting for fixed assets when measuring periodic profit. The book is divided into four sections: the first embraces items that examine asset valuation procedures in general use during the nineteenth century. The second focuses on the particular practices that became popular among public utility companies. The third comprises studies on influences, particularly legal ones on the treatment of fixed assets in company accounts. The final section examines the likely economic effect of using particular valuation procedures and is another area where available material is scarce. Of the twenty-seven items included, seven were written during the nineteenth century and the remainder during the twentieth. Their emphasis is practical rather than theoretical: they set out the various ways in which companies accounted for fixed assets and provide some explanation for the choices made.

The Continuing Debate Over Depreciation, Capital and Income (RLE Accounting)

The Continuing Debate Over Depreciation, Capital and Income (RLE Accounting) PDF Author: Richard P. Brief
Publisher: Routledge
ISBN: 1134606575
Category : Business & Economics
Languages : en
Pages : 324

Get Book

Book Description
Beginning with first principles, then discussing the origin and evolution of the debate over depreciation, capital and income, several related topics are addressed in this volume originally published in 1993. These include the allocation problem, interest rate approximations, issues concerning financial reporting and analysis and the meaning and economic impact of ‘accounting error’. The underlying themes concern the importance of history and the need for an appreciation of basic concepts and relationships in accounting

The History of Accounting (RLE Accounting)

The History of Accounting (RLE Accounting) PDF Author: Michael Chatfield
Publisher: Routledge
ISBN: 1134675453
Category : Business & Economics
Languages : en
Pages : 678

Get Book

Book Description
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.

The Routledge Companion to Accounting History

The Routledge Companion to Accounting History PDF Author: John Richard Edwards
Publisher: Routledge
ISBN: 1351238868
Category : Business & Economics
Languages : en
Pages : 786

Get Book

Book Description
The Routledge Companion to Accounting History presents a single-volume synthesis of research in this expanding field, exploring and analysing accounting from ancient civilisations to the modern day. No longer perceived as the narrow study of how a mysterious technique was used in past, the scope of accounting history has widened substantially. This revised and updated volume moves beyond the history of accounting technologies, accounting theories and practices and the accountants who applied them. Expert contributors from around the world explore the interfaces between accounting and the economy, society, culture and the polity. Accounting history is shown to offer important insights into such disparate phenomena as the evolution of capitalism, control of labour, gender and family relationships, racial exploitation, the operation of religious organisations, and the functioning of the state. Illuminating the foundation and development of accounting systems, this updated, classic book opens the field to a new generation of accounting scholars and historians around the world.

A Scottish Contribution to Accounting History

A Scottish Contribution to Accounting History PDF Author: T. A. Lee
Publisher: Routledge
ISBN: 1000167550
Category : Business & Economics
Languages : en
Pages : 207

Get Book

Book Description
This book, first published in 1986, is a celebration of Scottish accounting influence and tradition. The essays are critical contributions to the study of accounting history, split into two main sections: the development of accounting thought and practice prior to the emergence of a regulated accountancy profession; and the problems faced in the first 70 years of the accountancy profession.

A History of Financial Accounting (RLE Accounting)

A History of Financial Accounting (RLE Accounting) PDF Author: J. Edwards
Publisher: Routledge
ISBN: 1134678819
Category : Business & Economics
Languages : en
Pages : 341

Get Book

Book Description
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.

Studies of Company Records (RLE Accounting)

Studies of Company Records (RLE Accounting) PDF Author: J. R. Edwards
Publisher: Routledge
ISBN: 1134706812
Category : Business & Economics
Languages : en
Pages : 407

Get Book

Book Description
This anthology comprises a selection of articles which demonstrates the explanatory potential of company records as source material for the accounting historian. They were published in the UK and the USA between 1954 and 1984. The articles reproduced are based on the records of what is the modern business enterprise and they identify and explain the development of external financial reporting procedures.

Management, Finance and Industrial Relations in Maritime Industries

Management, Finance and Industrial Relations in Maritime Industries PDF Author: Simon Ville
Publisher: Liverpool University Press
ISBN: 1786949288
Category : History
Languages : en
Pages : 230

Get Book

Book Description
This volume seeks to explore the vast history of international maritime business, focussing on themes of management, finance, and labour. Each essay considers the economics of maritime industries and the factors that influenced decision-making. Their collective purpose is to spotlight relatively neglected areas of international maritime business history, and their richly varied subjects and geographies are primarily unified by this theme, whilst demonstrating the universality of international maritime business. The essays cover the following subjects:- the Norwegian shipbroking firm, Fearnley and Eger; the labour management strategies of nineteenth century London dock companies; the hierarchies of Finnish seagoing in the nineteenth century; twentieth-century Spanish merchant shipping; an examination of Gothenburg’s leading shipping companies; an exploration of The Royal Mail’s postal contracts and overseas mail service; patterns of ownership and finance in Greek deep-sea steamship fleets; the relationships between banks and industry in interwar Italy; the expansion of Japanese post-war shipbuilding; and a survey of Chinese junk trades.