A History of Financial Accounting (Routledge Library Editions: Accounting)
By: J. R. Edwards (editor)Hardback
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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.
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Preface. Glossary of Abbreviations. Part 1: Introduction 1. Why Bother with Accounting History? 2. Economic Progress and Accounting Change Part 2: 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 3: Corporate Financial Reporting Practices 10. Formulating Company Accounting Conventions 1830-1900 11. Changing Patterns of Disclosure, 1900-40 12. Falsification of Accounts Part 4: 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 5: 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.
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