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Contemporary studies in the evolution of accounting thought.

Author: Michael Chatfield
Publisher: Belmont, Calif., Dickenson Pub. Co. [1968]
Series: Dickenson series on contemporary thought in accounting.
Edition/Format:   Print book : EnglishView all editions and formats
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Genre/Form: History
Additional Physical Format: Online version:
Chatfield, Michael.
Contemporary studies in the evolution of accounting thought.
Belmont, Calif., Dickenson Pub. Co. [1968]
(OCoLC)654316246
Document Type: Book
All Authors / Contributors: Michael Chatfield
OCLC Number: 244371
Description: viii, 423 pages 23 cm.
Contents: An historical defense of bookkeeping --
The mechanics of Mesopotamian record-keeping --
The antecedents of double-entry bookkeeing --
English medieval bookkeeping: exchequer and manor --
Brief resume of the life of Luca Pacioli and his book entiltled "Summa de artithemtica, geometria, porportioni et proprotionalita" --
Ancient and modern bookkeeping compared --
The evolution of corporate accounting --
The South Sea bubble and Mr Snell --
Origins of fund theory --
Capital accounting in the industrial revolution --
Company accounting in the nineteenth and twentieth centuries --
The antecedents of American public accounting --
Fixed asset replacement a half century ago --
Changing audit objectives and techniques --
Early developments in American auditing --
Some significant developments of public accounting in the United States --
Highlights in the development of cost accounting --
A half-century of cost accounting progress --
The evolution of stated capital --
The development of modern financial reporting practices among American manufacturing corporations --
Sacred cows in accounting --
Variety in the concept of income --
Revenue realization, going concern and measurement of income --
Prestige for historical cost --
Comment on "Prestige for historical cost" --
Episodes in the progression of price-level accounting in the United States --
The case against LIFO as an inventory-pricing formula --
Why do we need 'postulates' and 'principles'? --
Accounting principles --
The revolution in accounting --
Accounting history: a select bibliography.
Series Title: Dickenson series on contemporary thought in accounting.

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