The Development of Double Entry (RLE Accounting) PDF Download
Are you looking for read ebook online? Search for your book and save it on your Kindle device, PC, phones or tablets. Download The Development of Double Entry (RLE Accounting) PDF full book. Access full book title The Development of Double Entry (RLE Accounting) by Chris W. Nobes. Download full books in PDF and EPUB format.
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.
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.
Author: Jane Gleeson-White
Publisher: W. W. Norton & Company
ISBN: 0393089681
Category : Business & Economics
Languages : en
Pages : 226
Get Book Here
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.
Author: Michael Gaffikin
Publisher: Routledge
ISBN: 1134707231
Category : Business & Economics
Languages : en
Pages : 359
Get Book Here
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.
Author: J.B. Geijsbeek
Publisher: Рипол Классик
ISBN: 5875989432
Category : History
Languages : it
Pages : 187
Get Book Here
Book Description
A.D. 1494 - the earliest known writer on bookkeeping
Author: Michael Chatfield
Publisher: Routledge
ISBN: 1134675453
Category : Business & Economics
Languages : en
Pages : 678
Get Book Here
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.
Author: J. R. Edwards
Publisher: Routledge
ISBN: 1134678886
Category : Business & Economics
Languages : en
Pages : 323
Get Book Here
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.
Author: Robert Parker
Publisher: Routledge
ISBN: 1317964012
Category : Business & Economics
Languages : en
Pages : 197
Get Book Here
Book Description
Written over a period of twenty years the papers included here reflect the changing circumstances around the study of accounting history.
Author: J. R. Edwards
Publisher: Routledge
ISBN: 9780415004329
Category : History
Languages : en
Pages : 326
Get Book Here
Book Description
Beschrijving van de ontwikkeling van de theorie in accountancy met nadruk op de financiële accountancy.
Author: Richard P. Brief
Publisher: Routledge
ISBN: 1134606087
Category : Business & Economics
Languages : en
Pages : 56
Get Book Here
Book Description
Although each of the pieces included in this collection has been cited as an outstanding contribution to the literature on the subject, they are not available in most libraries. Each of them is a classic on the theory of double-entry bookkeeping. Of the nine articles reprinted in this volume originally published in 1984, those by Ladelle, Hotelling and Anton are recognized as being the classic articles on the depreciation of a single ‘machine’. Each of these articles was published in a journal that is often not accessible and reprinted here has brought them together in one place. For many years accountants have dealt with depreciation and capital maintenance as a static problem. This volume recognizes its dynamic aspects.
Author: Robert H. Parker
Publisher: Routledge
ISBN: 131796392X
Category : Business & Economics
Languages : en
Pages : 578
Get Book Here
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
