A History of Financial Accounting, 1st Edition

  • Published By:
  • ISBN-10: 1134678819
  • ISBN-13: 9781134678815
  • DDC: 657.0941
  • Grade Level Range: College Freshman - College Senior
  • 344 Pages | eBook
  • Original Copyright 2014 | Published/Released December 2015
  • This publication's content originally published in print form: 2014

  • Price:  Sign in for price



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.

Table of Contents

Front Cover.
Half Title Page.
Title Page.
Copyright Page.
Glossary of Abbreviations.
1: Why Bother with Accounting History?.
2: Economic Progress and Accounting Change.
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.
9: Joint Stock and Limited Liability.
Corporate Financial Reporting Practices.
10: Formulating Company Accounting Conventions, 1830–1900.
11: Changing Patterns of Disclosure, 1900–40.
12: Falsification of Accounts.
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.
Development of a Profession.
20: Professional Accountants at Work.
21: Professional Associations.
Appendix A. Table of Cases.
Appendix B. Table of Statutes.
Appendix C. Government Committees.
References and Bibliography.