| Description |
1 online resource (341 pages) |
| Series |
Routledge Library Editions: Accounting |
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Routledge library editions. Accounting.
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| Contents |
Cover; A History of Financial Accounting; Title Page; Copyright Page; Original Title Page; Original Copyright Page; Table of Contents; Preface; Glossary of Abbreviations; Part I. Introduction; 1 Why Bother with Accounting History?; 2 Economic Progress and Accounting Change; Part II. From Ancient Times to the Industrial Revolution; 3 Early Record Keeping; 4 Charge and Discharge Accounting; 5 Origin and Development of Double Entry Techniques; 6 Use of Double Entry Bookkeeping in Britain, 1500-1800; 7 Early Literature; 8 Measuring Profits and Valuing Assets in Britain, 1225-1830 |
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9 Joint Stock and Limited LiabilityPart III. Corporate Financial Reporting Practices; 10 Formulating Company Accounting Conventions, 1830-1900; 11 Changing Patterns of Disclosure, 1900-40; 12 Falsification of Accounts; Part IV. Rules and Regulations; 13 Statutory Companies and the Double Account System; 14 Profits, Dividends and Capital Maintenance; 15 Self-Regulation in a Laissez-Faire Environment; 16 Company law and Pressure Groups; 17 Standardised Accounts and Prospectuses; 18 Accounting for Subsidiaries and Associated Companies; 19 Recommendations and Standards |
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Part V. Development of a Profession20 Professional Accountants at Work; 21 Professional Associations; Appendix A. Table of Cases; Appendix B. Table of Statutes; Appendix C. Government Committees; Notes; References and Bibliography; Index |
| Summary |
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 conc |
| Notes |
Print version record |
| Subject |
Accounting -- Great Britain -- History
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Financial statements -- Great Britain -- History
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BUSINESS & ECONOMICS -- Accounting -- Financial.
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Accounting
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Financial statements
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Great Britain
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| Genre/Form |
History
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| Form |
Electronic book
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| ISBN |
9781134678884 |
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1134678886 |
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9781134678815 |
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1134678819 |
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