A History of Accounting and AccountantsRichard Brown Cosimo, Inc., 1.10.2006 - 459 sivua This collection of essays was commissioned for the fiftieth anniversary of the incorporation of accountants in Scotland, the country in which accountants were first chartered. It attempts to trace the origin and growth of the profession relating to accounts, auditing, and bookkeeping. Topics include ancient systems of accounting; early Italian accountants; accounting in Scotland, England, Ireland, Europe, the British colonies, and the United States; and the future of the profession. Edited by Richard Brown, contributors include John S. Mackay, Edward Boyd, J. Row Fogo, Joseph Patrick, and Alexander Sloan. |
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| 16 | |
| 26 | |
CHAPTER III | 41 |
ACCOUNTS OF THE BURGH OF STIRLING AUDITED 25TH | 46 |
PORTION OF ACCOUNT OF THE ROYAL Wardrobe 12991300 | 54 |
HISTORY OF AUDITING | 74 |
CHAPTER V | 93 |
SCOTLANDBEFORE THE CHARTERS | 181 |
TITLE PAGE OF LEDGER OF | 182 |
CHAPTER III | 203 |
CHAPTER IV | 232 |
THE BRITISH COLONIES | 253 |
CHAPTER VI | 271 |
CHAPTER VII | 281 |
CHAPTER VIII | 302 |
UPPER PORTION OF PAGE 98 oF SORANZOs Ledger 1422 | 101 |
UPPER PORTION OF PAGE 100 OF SORANZOs Ledger 1422 | 104 |
TITLE PAGE OF PACIOLO 1523 EDITION | 108 |
To face page | 114 |
CHAPTER VI | 134 |
To face page 184 | 136 |
PART II | 137 |
TITLE PAGE OF MELLIS 1588 | 148 |
CHAPTER I | 173 |
DEVELOPMENT OF THE PROFESSION | 314 |
CHAPTER X | 334 |
BIBLIOGRAPHY OF BOOKKeeping | 343 |
LISTS OF DECEASED SCOTTISH ACCOUNTANTS WITH NOTES | 361 |
PORTRAIT OF JAMES Balfour c 17851795 | 362 |
22 | 381 |
FIFTIETH ANNIVERSARY OF INCORPORATION | 401 |
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Aberdeen Accomptant Accountants in Edinburgh admitted a member admitted February Alexander appointed apprentice Association audit auditors balance Balfour Bank bankrupt estates Bankruptcy book-keeping born burgh century Chartered Accountants city of Edinburgh clerk Collegio dei Ragionieri commenced business commercial Company compt Computis countants Court creditors David debit died January died June Directory double-entry Edinburgh Academy edition England English entry examination Exchequer Faculty of Advocates firm folio George GEORGE AULDJO Glasgow Stock Exchange incorporated Institute in 1853 Institute of Accountants Italian Item James James Brown John journal ledger liquidators London Lord Lord Provost Lord Rosebery M'Clelland Mackenzie Manager meeting Member of Council mercantile merchants method organisation Original Member Paciolo partner partnership persons practice present President profession professional accountants Public Accountants records Robert Royal Scotland Scott Scottish Secretary Simon Stevin Society of Accountants Thomas tion trained Treasurer treatise Watson William
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Sivu 18 - If a merchant has given to an agent corn, wool, oil, or any sort of goods, to traffic with, the agent shall write down the money value, and shall return that to the merchant. The agent shall then take a sealed receipt for the money that he has given to the merchant. 105. If the agent forgets and has not taken a sealed receipt for the money he gave to the merchant, money that has...