Law and Accounting, 1st Edition

  • Published By:
  • ISBN-10: 1317962745
  • ISBN-13: 9781317962748
  • DDC: 346.73063
  • Grade Level Range: College Freshman - College Senior
  • 248 Pages | eBook
  • Original Copyright 2014 | Published/Released November 2015
  • This publication's content originally published in print form: 2014

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This book contains edited versions of thirty British legal cases involving accounting issues decided from 1849-1888. These cases are a valuable source of information about the development of accounting principles and practices in nineteenth-century Great Britain. The thirty cases show that the court decisions involved a rich variety of accounting issues. In some cases courts upset private contractual stipulations regarding accounting and dividend matters. In others, management was held to have used incorrect principles in computing profits. Whether or not a contract or management decision was upset, the courts often discussed at some length the principles that management should apply in the preparation of balance sheets or income statements. It is therefore obvious that in resolving issues of equity among participants in British companies, the courts were applying normative accounting principles.

Table of Contents

Front Cover.
Half Title Page.
Title Page.
Copyright Page.
1: Wood v. Drummer.
2: People ex. rel. Commercial Insurance Company of the City of New York v. The Supervisors of the City and County of New York.
3: De Peyster v. The American Fire Insurance Company.
4: Scott v. The Eagle Fire Company.
5: People ex. rel. McMaster & Harvey v. The Board of Supervisors of the County of Niagara.
6: Gratz v. Redd.
7: Barry v. Merchants Exchange Co..
8: Sagory v. Dubois.
9: State of Maryland v. Baltimore and Ohio Railroad Co..
10: Lexington Life, Fire and Marine Insurance Co. v. Page.
11: Carpenter v. The New York & New Haven Railroad Company.
12: Ford v. Locust Mountain Coal and Iron Company.
13: Commonwealth v. The Ocean Oil Company.
14: Commonwealth v. Penn Gas Coal Company.
15: Pittsburg and Connellsville Railroad Company v. The County of Allegheny.
16: Meserve v. Andrews.
17: Gray v. Darlington.
18: Richardson v. The Vermont and Massachusetts Railroad Company.
19: St. John v. Erie Railway Co..
20: Tutt v. Land.
21: Main v. Mills.
22: Eyster v. Centennial Board of Finance.
23: Grant v. Hartford and New Haven Railroad Company.
24: United States v. Schillinger.
25: Whitney Arms Co. v. Barlow.
26: Davis v. Flagstaff Silver Mining Company of Utah.
27: Union Pacific Railroad Company v. The United States.
28: People v. Vail.
29: Van Dyke v. McQuade.
30: Little Miami & Columbus & Xenia Railroad Co. v. United States.
31: Williams v. Western Union Telegraph Company.
32: Jennery v. Olmstead.
33: Park v. Grant Locomotive Works.
34: Barry v. Missouri, Kansas & Texas Railway Co..
35: Fitzpatrick v. Dispatch Publishing Co..
36: People v. San Francisco Savings Union.
37: Mackintosh v. Flint & Pere Marquette Railroad Co..
38: Marks v. Monroe County Permanent Savings & Loan Assoc..
39: Richardson v. Buhl.
40: Hubbard v. Weare.
41: Excelsior Water and Mining Co. v. Pierce.
42: United States v. Central Pacific Railroad Company.
43: Conville v. Shook.
44: Whittaker v. Amwell National Bank.
45: Tradesman Pub. Co. v. Knoxville Car Wheel Co..
46: Witherow v. Slayback.
47: Wing & Evans v. Slater.
48: San Diego Water Company v. City of San Diego.
49: Dykman v. Keeney.
50: Washburn v. National Wall-Paper Co..
51: Milwaukee Electric Railway & Light Co. v. City of Milwaukee.
52: People ex. rel. The United Verde Copper Company v. Roberts.
53: Davenport v. Lines.