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The history of accounting or accountancy can be traced to ancient civilizations. [ 1 ] [ 2 ] [ 3 ] The early development of accounting dates to ancient Mesopotamia , and is closely related to developments in writing , counting and money [ 1 ] [ 4 ] [ 5 ] and early auditing systems by the ancient Egyptians and Babylonians . [ 2 ]
Accounting History covers a wide variety of topics in the field of accounting. In the article, there are many topics of papers chronicling histories, the records of accounting, and theories about accounting. These topics are covered to further initiate more research or discussion in the field of accounting. [5]
Michael Chatfield (1930s-2004 [1]) was an American economist, accounting historian, and Emeritus Professor of Accounting at the Southern Oregon University, known for his work on the history of accounting and accounting thought, [2] and particularly for his History of Accounting: An International Encyclopedia, edited with Richard Vangermeersch.
“The Trueblood Report: An Analyst's View.” Financial Analysts Journal, vol. 31, no. 1, 1975, pp. 32–56. JSTOR 4477781. American Institute of Certified Public Accountants. Study Group on the Objectives of Financial Statements. Objectives of financial statements: Report of the Study Group on the Objectives of Financial Statements. 1973 ...
After a certain period, typically a month, each column in each journal is totalled to give a summary for that period. Using the rules of double-entry, these journal summaries are then transferred to their respective accounts in the ledger, or account book. For example, the entries in the Sales Journal are taken and a debit entry is made in each ...
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Accounting History Review is a triannual peer-reviewed academic journal covering the history of accounting published by Routledge. It was formerly known as Accounting, Business and Financial History and was started in 1990. [1] In 2011 the journal was renamed as Accounting History Review. [1] The editor is Cheryl S. McWatters (University of ...
Generally Accepted Accounting Principles (GAAP) [a] is the accounting standard adopted by the U.S. Securities and Exchange Commission (SEC), [1] and is the default accounting standard used by companies based in the United States.