The Development of Double Entry (RLE Accounting)

The Development of Double Entry (RLE Accounting) PDF Author: Chris W. Nobes
Publisher: Routledge
ISBN: 1317974336
Category : Business & Economics
Languages : en
Pages : 164

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Book Description
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.

The Development of Double Entry (RLE Accounting)

The Development of Double Entry (RLE Accounting) PDF Author: Chris W. Nobes
Publisher: Routledge
ISBN: 1317974336
Category : Business & Economics
Languages : en
Pages : 164

Get Book Here

Book Description
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: How the Merchants of Venice Created Modern Finance

Double Entry: How the Merchants of Venice Created Modern Finance PDF Author: Jane Gleeson-White
Publisher: W. W. Norton & Company
ISBN: 0393089681
Category : Business & Economics
Languages : en
Pages : 226

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Book Description
“Lively history. . . . Show[s] double entry’s role in the creation of the accounting profession, and even of capitalism itself.”—The New Yorker Filled with colorful characters and history, Double Entry takes us from the ancient origins of accounting in Mesopotamia to the frontiers of modern finance. At the heart of the story is double-entry bookkeeping: the first system that allowed merchants to actually measure the worth of their businesses. Luca Pacioli—monk, mathematician, alchemist, and friend of Leonardo da Vinci—incorporated Arabic mathematics to formulate a system that could work across all trades and nations. As Jane Gleeson-White reveals, double-entry accounting was nothing short of revolutionary: it fueled the Renaissance, enabled capitalism to flourish, and created the global economy. John Maynard Keynes would use it to calculate GDP, the measure of a nation’s wealth. Yet double-entry accounting has had its failures. With the costs of sudden corporate collapses such as Enron and Lehman Brothers, and its disregard of environmental and human costs, the time may have come to re-create it for the future.

Ancient double-entry bookkeeping

Ancient double-entry bookkeeping PDF Author: J.B. Geijsbeek
Publisher: Рипол Классик
ISBN: 5875989432
Category : History
Languages : it
Pages : 187

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Book Description
A.D. 1494 - the earliest known writer on bookkeeping

A History of Financial Accounting (RLE Accounting)

A History of Financial Accounting (RLE Accounting) PDF Author: J. R. Edwards
Publisher: Routledge
ISBN: 1134678886
Category : Business & Economics
Languages : en
Pages : 323

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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.

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

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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.

Papers on Accounting History (RLE Accounting)

Papers on Accounting History (RLE Accounting) PDF Author: Robert H. Parker
Publisher: Routledge
ISBN: 1317964004
Category : Business & Economics
Languages : en
Pages : 233

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

The Development of Accounting Theory (RLE Accounting)

The Development of Accounting Theory (RLE Accounting) PDF Author: Michael Gaffikin
Publisher: Routledge
ISBN: 1134707169
Category : Business & Economics
Languages : en
Pages : 283

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Book Description
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.

The Origins of Accounting Culture

The Origins of Accounting Culture PDF Author: Massimo Sargiacomo
Publisher: Routledge
ISBN: 1351592637
Category : Business & Economics
Languages : en
Pages : 403

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Book Description
The Origins Of Accounting Culture aim at studying the origins of the accounting culture in Venice, with a specific focus on accounting education. The period covered by the work ranges from Luca Pacioli to the foundation (in 1868) of the Royal Advanced School of Commerce (Regia Scuola Superiore di Commercio), that in 2018 is celebrating its 150 anniversary as Ca’ Foscari University of Venice. Ever since the Middle Ages, Venice was home of a number of favourable circumstances that have been accumulating over the years. As a trading city par excellence, Venice allowed the spreading of the bookkeeping at first among firms and then in the public administration that was much in need of sophisticated accounting principles for the purpose of controlling its activities. Venice was among the first cities to implement Gutenberg print method and it quickly became the most important city in the world in the publishing industry, allowing printing and spreading the first handbooks about double-entry bookkeeping and merchant studies. The Origins Of Accounting Culture goes beyond the study of Luca Pacioli and tackles in a more organic and holistic way the social and economic conditions that allowed the accounting culture to spread in Venice. This book will be a vital resource to academics and researchers in the fields of Accounting, Accounting History, Economic Development and related disciplines.

Principles of double-entry bookkeeping

Principles of double-entry bookkeeping PDF Author: C.M. Cleve
Publisher: Рипол Классик
ISBN: 5878388103
Category : History
Languages : en
Pages : 223

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Book Description


Accounting in Australia (RLE Accounting)

Accounting in Australia (RLE Accounting) PDF Author: Robert H. Parker
Publisher: Routledge
ISBN: 131796392X
Category : Business & Economics
Languages : en
Pages : 578

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Book Description
The history of accounting in Australia is of interest because it provides an opportunity to examine how accounting techniques, institutions and concepts have been imported and adapted to an environment similar to, but not exactly the same as that of the exporters. The book emphasizes private sector accounting over public sector accounting which is a reflection of the available literature but not of the real world of Australian accounting and is divided into 7 sections: Early Accounting Records The Financial Year Corporate Financial Reporting Audit Professional Accountancy Accounting Literature Biographies and Bibliographies