A History of Accountancy in the United States: The Cultural Significance of AccountingThe only comprehensive chronicle of American accountancy from the colonial period to the present, this completely revised edition provides practicing accountants and professional accounting students with a thorough knowledge of the origins of their profession. Gary John Previts and Barbara Dubis Merino address the evolution of accounting in social, political, and economic terms and discuss the major figures in each historical period. They consider the development of accounting in all of its major institutional domains, including public practice, financial reporting, business management, government, and education. |
Contents
On the Evolution of Terminology | 5 |
Chapter | 11 |
Early Writings and Education Affecting the British Colonies | 19 |
Copyright | |
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AAPA academic acceptance Accounting Education Accounting Principles accounting profit Accounting Review Accounting Standards accounting theory AICPA American Accounting argued assets audit auditors balance sheet bank became bookkeeping capital market century certificate Certified Public Accountants clients colonies commercial Commission Committee companies concept corporate cost accounting Cost Accounting Standards countants criticism debate decade depreciation disclosure discussion dividends double entry early earnings economic established FASB federal financial reports financial statements firms funds historical cost income income statement increased industrial investment investors issue Journal of Accountancy legislation liability ment merchant noted operations Paton percent period political practitioners profes professional profit proprietary Railroad reform responsibility revenues role securities social society stockholders suggested theorists tion trade U.S. Congress U.S. Steel Uniform Accounting United Wall Street Journal York York Stock Exchange