A History of Financial Accounting (RLE Accounting)J. Edwards 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. The author emphasises the need to understand the legal, social and economic context in which accountancy changes take place, and also studies the conflicts which arise between suppliers and users of accounting statements. The study concludes with an examination of the duties performed by the professional accountant, the extent to which these have changed in the course of time and how his position in society is reinforced by the activities of professional institutions. |
Contents
FROM ANCIENT TIMES TO THE INDUSTRIAL REVOLUTION | |
Early Record Keeping | |
Charge and Discharge Accounting | |
Falsification of Accounts | |
RULES AND REGULATIONS | |
Statutory Companies and the Double Account System | |
Profits Dividends and Capital Maintenance | |
SelfRegulation in a LaissezFaire Environment | |
Company law and Pressure Groups | |
Standardised Accounts and Prospectuses | |
Accounting for Subsidiaries and Associated Companies | |
Origin and Development of Double Entry Techniques | |
Use of Double Entry Bookkeeping in Britain 15001800 | |
Early Literature | |
Measuring Profits and Valuing Assets in Britain 12251830 | |
Joint Stock and Limited Liability | |
CORPORATE FINANCIAL REPORTING PRACTICES | |
Formulating Company Accounting Conventions 18301900 | |
Changing Patterns of Disclosure 190040 | |