Cengage Learning

Four Classics on the Theory of Double-Entry Bookkeeping (RLE Accounting), 1st Edition

  • Published By:
  • ISBN-10: 113460601X
  • ISBN-13: 9781134606016
  • DDC: 657.2
  • Grade Level Range: College Freshman - College Senior
  • 80 Pages | eBook
  • Original Copyright 2014 | Published/Released October 2014
  • This publication's content originally published in print form: 2014

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About

Overview

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.

Table of Contents

Front Cover.
Other Frontmatter.
Other Frontmatter.
Other Frontmatter.
Title Page.
Copyright Page.
Contents.
Preface.
Introduction.
1: Principle of Equilibrium.
2: On the Main Principle of Book-Keeping.
3: The Algebra of Accounts.
4: The Principles of Book-Keeping by Double Entry.