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The historical development of accounting: a selection of papers
In: The Developemnt of Contemporary Accounting Thought
Economics of industrial structure: selected readings
In: Penguin Education
In: Penguin modern economics readings
PERSONAL ACCOUNTS, ACCOUNT BOOKS AND THEIR PROBATIVE VALUE: HISTORICAL NOTES, c.1200 TO c.1800
In: Accounting historians journal: a publication of the Academy of Accounting Historians Section of the American Accounting Association, Band 39, Heft 2, S. 1-26
ISSN: 2327-4468
ABSTRACT
This paper discusses a number of topics pertaining to personal accounts in account books in the period roughly between 1200 and 1800. The main emphasis is on two topics, namely the use of account books as evidence in courts of law, and bad and doubtful debts and their accounting treatment. Examples from various countries and periods are provided to illustrate the discussion, which is not intended to be exhaustive.
TWO-CURRENCY, NOSTRO AND VOSTRO ACCOUNTS: HISTORICAL NOTES, 1400–1800
In: Accounting historians journal: a publication of the Academy of Accounting Historians Section of the American Accounting Association, Band 38, Heft 2, S. 125-143
ISSN: 2327-4468
ABSTRACT
Suppose a merchant in country A has dealings with an agent in country B. The indebtedness between the merchant (principal) and his foreign correspondent (agent) has to be settled in terms of B's currency. Fluctuations in the exchange rate give rise to gains or losses, borne by the merchant. This paper discusses one accounting treatment (in the principal's ledger) of the dealings between domestic principal and foreign agent. It also considers the treatment where the merchant serves as agent for a foreign principal. The discussion is illustrated by references to two 15th century Italian ledgers and to passages in several treatises on bookkeeping and accounts published in the period 1400 to 1800.
THE MARKET FOR LUCA PACIOLI'S SUMMA DE ARITHMETICA: SOME COMMENTS
In: Accounting historians journal: a publication of the Academy of Accounting Historians Section of the American Accounting Association, Band 37, Heft 2, S. 145-154
ISSN: 2327-4468
This paper explains why Pacioli's exposition of double-entry bookkeeping, published in his Summa of 1494, was neither an effective reference text for merchants nor a satisfactory text for their sons. In doing so, the paper contradicts some of the points made in the interesting and wide-ranging article by Sangster, Stoner, and McCarthy in the June 2008 issue of this journal.
Monopoly in Industry, Unions, State Corporations
In: Economic Affairs, Band 1, Heft 1, S. 25-29
ISSN: 1468-0270
COMMON COSTS AND BUSINESS DECISIONS: AN HISTORICAL NOTE
In: Accounting historians journal: a publication of the Academy of Accounting Historians Section of the American Accounting Association, Band 2, Heft 1, S. 1-2
ISSN: 2327-4468
Collected works: in 6 volumes, 1, Capital, saving and credit in peasant societies: studies from Asia, Oceania, the Caribbean and Middle America
In: Routledge library editions
In: Anthropology and ethnography
Economics of retailing: selected readings
In: Penguin modern economics readings
In: Penguin education
Debits, credits, finance and profits
Foreign aid: rewarding impoverishment?
In: Commentary, Band 80, Heft 3, S. 38-40
ISSN: 0010-2601
World Affairs Online