A history of financial accounting:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
London
Routledge, Taylor & Francis Group
2014
|
| Schriftenreihe: | Routledge library editions Accounting
29 |
| Schlagworte: | |
| Online-Zugang: | TUM01 Volltext |
| Beschreibung: | First published 1989 |
| Beschreibung: | 1 Online-Ressource (341 Seiten) |
| ISBN: | 9781315883328 |
Internformat
MARC
| LEADER | 00000nmm a2200000zcb4500 | ||
|---|---|---|---|
| 001 | BV042742330 | ||
| 003 | DE-604 | ||
| 005 | 20170111 | ||
| 007 | cr|uuu---uuuuu | ||
| 008 | 150806s2014 |||| o||u| ||||||eng d | ||
| 020 | |a 9781315883328 |c Online |9 978-1-315-88332-8 | ||
| 035 | |a (ZDB-4-NLEBK)671905 | ||
| 035 | |a (OCoLC)865334146 | ||
| 035 | |a (DE-599)BVBBV042742330 | ||
| 040 | |a DE-604 |b ger |e rda | ||
| 041 | 0 | |a eng | |
| 049 | |a DE-91 | ||
| 082 | 0 | |a 657/.0941 | |
| 082 | 0 | |a 657.0941 |2 22 | |
| 100 | 1 | |a Edwards, John Richard |d 1946- |e Verfasser |0 (DE-588)124973779 |4 aut | |
| 245 | 1 | 0 | |a A history of financial accounting |c J. R. Edwards |
| 264 | 1 | |a London |b Routledge, Taylor & Francis Group |c 2014 | |
| 300 | |a 1 Online-Ressource (341 Seiten) | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b c |2 rdamedia | ||
| 338 | |b cr |2 rdacarrier | ||
| 340 | |a Online-Ressource | ||
| 490 | 1 | |a Routledge library editions / Accounting |v Volume 29 | |
| 500 | |a First published 1989 | ||
| 505 | 8 | |a Cover; A History of Financial Accounting; Title Page; Copyright Page; Original Title Page; Original Copyright Page; Table of Contents; Preface; Glossary of Abbreviations; Part I. Introduction; 1 Why Bother with Accounting History?; 2 Economic Progress and Accounting Change; Part II. 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 | |
| 505 | 8 | |a 9 Joint Stock and Limited Liability Part III. Corporate Financial Reporting Practices; 10 Formulating Company Accounting Conventions, 1830-1900; 11 Changing Patterns of Disclosure, 1900-40; 12 Falsification of Accounts; Part IV. 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 | |
| 505 | 8 | |a Part V. 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; Notes; References and Bibliography; Index | |
| 505 | 8 | |a 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. | |
| 650 | 4 | |a Accounting / Great Britain / History | |
| 650 | 4 | |a Financial statements / Great Britain / History | |
| 650 | 7 | |a BUSINESS & ECONOMICS / Accounting / Financial |2 bisacsh | |
| 650 | 7 | |a Accounting |2 fast | |
| 650 | 7 | |a Financial statements |2 fast | |
| 650 | 4 | |a Geschichte | |
| 650 | 4 | |a Wirtschaft | |
| 650 | 4 | |a Accounting |z Great Britain |x History | |
| 650 | 4 | |a Financial statements |z Great Britain |x History | |
| 650 | 0 | 7 | |a Geschichte |0 (DE-588)4020517-4 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Rechnungswesen |0 (DE-588)4048732-5 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Finanzbuchhaltung |0 (DE-588)4113562-3 |2 gnd |9 rswk-swf |
| 651 | 4 | |a Großbritannien | |
| 651 | 7 | |a Großbritannien |0 (DE-588)4022153-2 |2 gnd |9 rswk-swf | |
| 689 | 0 | 0 | |a Großbritannien |0 (DE-588)4022153-2 |D g |
| 689 | 0 | 1 | |a Rechnungswesen |0 (DE-588)4048732-5 |D s |
| 689 | 0 | 2 | |a Geschichte |0 (DE-588)4020517-4 |D s |
| 689 | 0 | |8 1\p |5 DE-604 | |
| 689 | 1 | 0 | |a Finanzbuchhaltung |0 (DE-588)4113562-3 |D s |
| 689 | 1 | 1 | |a Geschichte |0 (DE-588)4020517-4 |D s |
| 689 | 1 | |8 2\p |5 DE-604 | |
| 830 | 0 | |a Routledge library editions |p Accounting |v 29 |w (DE-604)BV043456716 |9 29 | |
| 856 | 4 | 0 | |u http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=671905 |x Aggregator |3 Volltext |
| 912 | |a ZDB-4-NLEBK | ||
| 999 | |a oai:aleph.bib-bvb.de:BVB01-028173198 | ||
| 883 | 1 | |8 1\p |a cgwrk |d 20201028 |q DE-101 |u https://d-nb.info/provenance/plan#cgwrk | |
| 883 | 1 | |8 2\p |a cgwrk |d 20201028 |q DE-101 |u https://d-nb.info/provenance/plan#cgwrk | |
| 966 | e | |u https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=671905 |l TUM01 |p ZDB-4-NLEBK |q TUM_PDA_EBSCOBAE_Kauf |x Aggregator |3 Volltext | |
Datensatz im Suchindex
| _version_ | 1804174956094816256 |
|---|---|
| any_adam_object | |
| author | Edwards, John Richard 1946- |
| author_GND | (DE-588)124973779 |
| author_facet | Edwards, John Richard 1946- |
| author_role | aut |
| author_sort | Edwards, John Richard 1946- |
| author_variant | j r e jr jre |
| building | Verbundindex |
| bvnumber | BV042742330 |
| collection | ZDB-4-NLEBK |
| contents | Cover; A History of Financial Accounting; Title Page; Copyright Page; Original Title Page; Original Copyright Page; Table of Contents; Preface; Glossary of Abbreviations; Part I. Introduction; 1 Why Bother with Accounting History?; 2 Economic Progress and Accounting Change; Part II. 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 Part III. Corporate Financial Reporting Practices; 10 Formulating Company Accounting Conventions, 1830-1900; 11 Changing Patterns of Disclosure, 1900-40; 12 Falsification of Accounts; Part IV. 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 Part V. 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; Notes; References and Bibliography; Index 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. |
| ctrlnum | (ZDB-4-NLEBK)671905 (OCoLC)865334146 (DE-599)BVBBV042742330 |
| dewey-full | 657/.0941 657.0941 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
| dewey-raw | 657/.0941 657.0941 |
| dewey-search | 657/.0941 657.0941 |
| dewey-sort | 3657 3941 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| format | Electronic eBook |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>04673nmm a2200697zcb4500</leader><controlfield tag="001">BV042742330</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">20170111 </controlfield><controlfield tag="007">cr|uuu---uuuuu</controlfield><controlfield tag="008">150806s2014 |||| o||u| ||||||eng d</controlfield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9781315883328</subfield><subfield code="c">Online</subfield><subfield code="9">978-1-315-88332-8</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(ZDB-4-NLEBK)671905</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)865334146</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV042742330</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">rda</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-91</subfield></datafield><datafield tag="082" ind1="0" ind2=" "><subfield code="a">657/.0941</subfield></datafield><datafield tag="082" ind1="0" ind2=" "><subfield code="a">657.0941</subfield><subfield code="2">22</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Edwards, John Richard</subfield><subfield code="d">1946-</subfield><subfield code="e">Verfasser</subfield><subfield code="0">(DE-588)124973779</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">A history of financial accounting</subfield><subfield code="c">J. R. Edwards</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">London</subfield><subfield code="b">Routledge, Taylor & Francis Group</subfield><subfield code="c">2014</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">1 Online-Ressource (341 Seiten)</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">c</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">cr</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="340" ind1=" " ind2=" "><subfield code="a">Online-Ressource</subfield></datafield><datafield tag="490" ind1="1" ind2=" "><subfield code="a">Routledge library editions / Accounting</subfield><subfield code="v">Volume 29</subfield></datafield><datafield tag="500" ind1=" " ind2=" "><subfield code="a">First published 1989</subfield></datafield><datafield tag="505" ind1="8" ind2=" "><subfield code="a">Cover; A History of Financial Accounting; Title Page; Copyright Page; Original Title Page; Original Copyright Page; Table of Contents; Preface; Glossary of Abbreviations; Part I. Introduction; 1 Why Bother with Accounting History?; 2 Economic Progress and Accounting Change; Part II. 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</subfield></datafield><datafield tag="505" ind1="8" ind2=" "><subfield code="a">9 Joint Stock and Limited Liability Part III. Corporate Financial Reporting Practices; 10 Formulating Company Accounting Conventions, 1830-1900; 11 Changing Patterns of Disclosure, 1900-40; 12 Falsification of Accounts; Part IV. 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</subfield></datafield><datafield tag="505" ind1="8" ind2=" "><subfield code="a">Part V. 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; Notes; References and Bibliography; Index</subfield></datafield><datafield tag="505" ind1="8" ind2=" "><subfield code="a">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.</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Accounting / Great Britain / History</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Financial statements / Great Britain / History</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">BUSINESS & ECONOMICS / Accounting / Financial</subfield><subfield code="2">bisacsh</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Accounting</subfield><subfield code="2">fast</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Financial statements</subfield><subfield code="2">fast</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Geschichte</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Wirtschaft</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Accounting</subfield><subfield code="z">Great Britain</subfield><subfield code="x">History</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Financial statements</subfield><subfield code="z">Great Britain</subfield><subfield code="x">History</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Geschichte</subfield><subfield code="0">(DE-588)4020517-4</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Rechnungswesen</subfield><subfield code="0">(DE-588)4048732-5</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Finanzbuchhaltung</subfield><subfield code="0">(DE-588)4113562-3</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="651" ind1=" " ind2="4"><subfield code="a">Großbritannien</subfield></datafield><datafield tag="651" ind1=" " ind2="7"><subfield code="a">Großbritannien</subfield><subfield code="0">(DE-588)4022153-2</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="689" ind1="0" ind2="0"><subfield code="a">Großbritannien</subfield><subfield code="0">(DE-588)4022153-2</subfield><subfield code="D">g</subfield></datafield><datafield tag="689" ind1="0" ind2="1"><subfield code="a">Rechnungswesen</subfield><subfield code="0">(DE-588)4048732-5</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="2"><subfield code="a">Geschichte</subfield><subfield code="0">(DE-588)4020517-4</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2=" "><subfield code="8">1\p</subfield><subfield code="5">DE-604</subfield></datafield><datafield tag="689" ind1="1" ind2="0"><subfield code="a">Finanzbuchhaltung</subfield><subfield code="0">(DE-588)4113562-3</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="1" ind2="1"><subfield code="a">Geschichte</subfield><subfield code="0">(DE-588)4020517-4</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="1" ind2=" "><subfield code="8">2\p</subfield><subfield code="5">DE-604</subfield></datafield><datafield tag="830" ind1=" " ind2="0"><subfield code="a">Routledge library editions </subfield><subfield code="p">Accounting</subfield><subfield code="v">29</subfield><subfield code="w">(DE-604)BV043456716</subfield><subfield code="9">29</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="u">http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=671905</subfield><subfield code="x">Aggregator</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-4-NLEBK</subfield></datafield><datafield tag="999" ind1=" " ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-028173198</subfield></datafield><datafield tag="883" ind1="1" ind2=" "><subfield code="8">1\p</subfield><subfield code="a">cgwrk</subfield><subfield code="d">20201028</subfield><subfield code="q">DE-101</subfield><subfield code="u">https://d-nb.info/provenance/plan#cgwrk</subfield></datafield><datafield tag="883" ind1="1" ind2=" "><subfield code="8">2\p</subfield><subfield code="a">cgwrk</subfield><subfield code="d">20201028</subfield><subfield code="q">DE-101</subfield><subfield code="u">https://d-nb.info/provenance/plan#cgwrk</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=671905</subfield><subfield code="l">TUM01</subfield><subfield code="p">ZDB-4-NLEBK</subfield><subfield code="q">TUM_PDA_EBSCOBAE_Kauf</subfield><subfield code="x">Aggregator</subfield><subfield code="3">Volltext</subfield></datafield></record></collection> |
| geographic | Großbritannien Großbritannien (DE-588)4022153-2 gnd |
| geographic_facet | Großbritannien |
| id | DE-604.BV042742330 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-10T07:08:37Z |
| institution | BVB |
| isbn | 9781315883328 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-028173198 |
| oclc_num | 865334146 |
| open_access_boolean | |
| owner | DE-91 DE-BY-TUM |
| owner_facet | DE-91 DE-BY-TUM |
| physical | 1 Online-Ressource (341 Seiten) |
| psigel | ZDB-4-NLEBK ZDB-4-NLEBK TUM_PDA_EBSCOBAE_Kauf |
| publishDate | 2014 |
| publishDateSearch | 2014 |
| publishDateSort | 2014 |
| publisher | Routledge, Taylor & Francis Group |
| record_format | marc |
| series | Routledge library editions Accounting |
| series2 | Routledge library editions / Accounting |
| spelling | Edwards, John Richard 1946- Verfasser (DE-588)124973779 aut A history of financial accounting J. R. Edwards London Routledge, Taylor & Francis Group 2014 1 Online-Ressource (341 Seiten) txt rdacontent c rdamedia cr rdacarrier Online-Ressource Routledge library editions / Accounting Volume 29 First published 1989 Cover; A History of Financial Accounting; Title Page; Copyright Page; Original Title Page; Original Copyright Page; Table of Contents; Preface; Glossary of Abbreviations; Part I. Introduction; 1 Why Bother with Accounting History?; 2 Economic Progress and Accounting Change; Part II. 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 Part III. Corporate Financial Reporting Practices; 10 Formulating Company Accounting Conventions, 1830-1900; 11 Changing Patterns of Disclosure, 1900-40; 12 Falsification of Accounts; Part IV. 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 Part V. 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; Notes; References and Bibliography; Index 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. Accounting / Great Britain / History Financial statements / Great Britain / History BUSINESS & ECONOMICS / Accounting / Financial bisacsh Accounting fast Financial statements fast Geschichte Wirtschaft Accounting Great Britain History Financial statements Great Britain History Geschichte (DE-588)4020517-4 gnd rswk-swf Rechnungswesen (DE-588)4048732-5 gnd rswk-swf Finanzbuchhaltung (DE-588)4113562-3 gnd rswk-swf Großbritannien Großbritannien (DE-588)4022153-2 gnd rswk-swf Großbritannien (DE-588)4022153-2 g Rechnungswesen (DE-588)4048732-5 s Geschichte (DE-588)4020517-4 s 1\p DE-604 Finanzbuchhaltung (DE-588)4113562-3 s 2\p DE-604 Routledge library editions Accounting 29 (DE-604)BV043456716 29 http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=671905 Aggregator Volltext 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk 2\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Edwards, John Richard 1946- A history of financial accounting Routledge library editions Accounting Cover; A History of Financial Accounting; Title Page; Copyright Page; Original Title Page; Original Copyright Page; Table of Contents; Preface; Glossary of Abbreviations; Part I. Introduction; 1 Why Bother with Accounting History?; 2 Economic Progress and Accounting Change; Part II. 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 Part III. Corporate Financial Reporting Practices; 10 Formulating Company Accounting Conventions, 1830-1900; 11 Changing Patterns of Disclosure, 1900-40; 12 Falsification of Accounts; Part IV. 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 Part V. 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; Notes; References and Bibliography; Index 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. Accounting / Great Britain / History Financial statements / Great Britain / History BUSINESS & ECONOMICS / Accounting / Financial bisacsh Accounting fast Financial statements fast Geschichte Wirtschaft Accounting Great Britain History Financial statements Great Britain History Geschichte (DE-588)4020517-4 gnd Rechnungswesen (DE-588)4048732-5 gnd Finanzbuchhaltung (DE-588)4113562-3 gnd |
| subject_GND | (DE-588)4020517-4 (DE-588)4048732-5 (DE-588)4113562-3 (DE-588)4022153-2 |
| title | A history of financial accounting |
| title_auth | A history of financial accounting |
| title_exact_search | A history of financial accounting |
| title_full | A history of financial accounting J. R. Edwards |
| title_fullStr | A history of financial accounting J. R. Edwards |
| title_full_unstemmed | A history of financial accounting J. R. Edwards |
| title_short | A history of financial accounting |
| title_sort | a history of financial accounting |
| topic | Accounting / Great Britain / History Financial statements / Great Britain / History BUSINESS & ECONOMICS / Accounting / Financial bisacsh Accounting fast Financial statements fast Geschichte Wirtschaft Accounting Great Britain History Financial statements Great Britain History Geschichte (DE-588)4020517-4 gnd Rechnungswesen (DE-588)4048732-5 gnd Finanzbuchhaltung (DE-588)4113562-3 gnd |
| topic_facet | Accounting / Great Britain / History Financial statements / Great Britain / History BUSINESS & ECONOMICS / Accounting / Financial Accounting Financial statements Geschichte Wirtschaft Accounting Great Britain History Financial statements Great Britain History Rechnungswesen Finanzbuchhaltung Großbritannien |
| url | http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=671905 |
| volume_link | (DE-604)BV043456716 |
| work_keys_str_mv | AT edwardsjohnrichard ahistoryoffinancialaccounting |