Fascinating reading for those interested in history in general and accounting history in particular.
Accompanied by an assortment of interesting illustrations and early accounting forms, this book, first published in 1905, details in Part I the history of accounting, early forms of accounts, a history of auditing, and a history of bookkeeping. Part II presents the history of accountants, with photographs of numerous famous men in the field. This fascinating narrative portrays early Italian accountants, Scottish accountants, both before and after the Charters, and accountants in England and Ireland, the British Colonies, the United States, Europe, and other countries. The authors trace the development of the profession to the beginning of the twentieth century, followed by an appraisal of the future prospects for the profession.
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Richard Brown, 1856-1918, learned accountancy through apprenticeship at an accounting firm in Scotland, and was a member of the Society of Accountants. In 1885 he became the manager at the Life Association in Scotland. By 1881, his standing as a leading member of the Society was already recognized and he became a member of the Society's Council. For many years, he played a leading part in the Society and in the development of the accounting profession in Scotland. From 1893 on he was a partner in various accounting firms.
| PART I. HISTORY OF
ACCOUNTING |
|
CHAPTER I. NUMERATION |
| Primitive, Greek, Roman, Modern |
3 |
|
CHAPTER II. ANCIENT SYSTEMS OF ACCOUNTING |
| Babylonian and Assyrian -- Egyptian -- Jewish -- Grecian
-- Roman -- Under the Emperor Charlemagne |
16 |
| CHAPTER III. EARLY FORMS OF
ACCOUNTS |
| English Exchequer -- Pipe Rolls -- Scottish Exchequer --
Scottish burgh accounts Audited in Exchequer -- Household Accounts of
Eleanor, Countess of Leicester -- Accounts of the Executors of the
Consort of Edward I.; of the Royal Wardrobe; of English Manors --
Evolutions of the Money Column -- Accounts of the City of London; of the
Livery Companies of London -- Charge and Discharge form --
Accounts of the Lord High Treasurer of Scotland -- Accounts of the
Cities of Aberdeen, Edinburgh, Glasgow, Dublin -- Arabic Numerals --
Accounts of the Household Expenses of the Princess Elizabeth; of
the Churchwardens of Ludlow -- Thane of Cawdor -- King's College,
Aberdeen -- Merchants' House of Glasgow -- Burgh of Stirling -- Scottish
Forfeited Estates |
41 |
|
CHAPTER IV. HISTORY OF AUDITING |
| Checks in Use among Ancient Peoples -- Excheques Auditing
-- Auditing of the Accounts of English Manors -- Municipalities --
Livery Companies of London -- Private Individuals -- Parochial
Authorities |
74 |
| CHAPTER V. HISTORY OF
BOOK-KEEPING |
| The Oldest Preserved Account-Book -- Other Early
Account-Books of the Thirteenth and Fourteenth Centuries -- the
Development of Book-keeping -- the Earliest Instances of Double-Entry --
the First Printed Treatise on Book-keeping -- Description of the Work of
Paciolo -- the Influence of Paciolo on Subsequent Authors -- the
Earliest Treatists in German, Dutch, English, French and Spanish |
93 |
|
CHAPTER VI. HISTORY OF BOOK-KEEPING (Continued) |
| Gradual Improvements upon the Early Italian Methods --
Petri -- Pietra -- Passchier-Goessens -- Simon Stevin -- the
School-master Authors -- English Authors: in the sixteenth and
seventeenth Centuries -- Peele, Mellis, Carpenter, Dafforne -- the First
Scottish Author -- Exercise Books of George Watson -- Books of
the Darien Scheme -- "Jones' English System of Book-keeping"
-- Modern Developments |
134 |
|
PART II. HISTORY OF ACCOUNTANTS |
|
CHAPTER I. EARLY ITALIAN ACCOUNTANTS |
| In the Communes and Maritime Republics -- First
Association of Accountants at Venice -- Qualifications for Admission --
Association at Milan -- Scale of Charges Prescribed -- Academy at
Bologna -- Vicissitudes of the old Associations -- Law Relating to
Accountants |
178 |
|
CHAPTER II. SCOTLAND -- BEFORE THE CHARTERS |
| The Origin of the Profession in Edinburgh -- Early
Association with Legal Profession -- Some Prominent Accountants of the
Eighteenth Century -- Anecdotes of James Balfour -- the Founders of the
Scottish Life Assurance Societies -- Letter of Sir Walter Scott Relating
to the Profession -- Early Glasgow Accountants -- Large
Bankruptcies in Latter Part of the Eighteenth Century -- Accountant
Firms then Established -- An Early Statement of the Scope of the
Profession in Glasgow -- Early Accountants in Aberdeen, Dundee, etc. |
181 |
|
CHAPTER III. SCOTTISH CHARTERED ACCOUNTANTS |
| Formation of the Edinburgh Society -- Incorporation by
Royal Charter -- Formation of the Glasgow Institute and Incorporation by
Royal Charter -- Examination of Candidates -- General Examining Board --
Adoption of Professional Title and Letters C.A. -- Interest of the
Societies in Public Affairs -- Legislation for Accountants -- Lectures --
Publications -- Membership -- Qualifications for Admission -- Hall and
Library of the Edinburgh Society -- Evening Classes -- Endowment and
Annuity Fund -- The Accountants' Company Volunteer Brigade -- Students'
Society -- Deceased Presidents -- Hall and Library of the Glasgow
Institute -- Classes -- Students' Society -- Social Functions --
Deceased Presidents -- Share in Volunteer Movement -- Incorporation of
Aberdeen Society -- Students' Society -- Widows' Fund |
203 |
|
CHAPTER IV. ENGLAND AND IRELAND |
| Early Accountants in England and Wales --
Growth in Nineteenth Century -- Formation of First Societies --
Institute of Chartered Accountants in England and Wales -- Society of
Accountants and Auditors -- The Profession in Ireland -- Institute of
Chartered Accountants in Ireland -- Isle of Man and Channel Islands |
232 |
| CHAPTER V. THE BRITISH
COLONIES, ETC. |
| Societies Formed in Montreal, Toronto, Nova
Scotia, Manitoba and British Columbia -- Institutes in Australasia --
Uniform Examinations -- Movement for Amalgation -- Other Societies in
Australia and New Zealand -- Institutes in Natal and South African
Republic -- Situation in the Transvaal -- Ordinance of Legislative
Council -- Cape Colony -- India -- Ceylon -- Hong Kong -- Singapore --
Egypt |
253 |
|
CHAPTER VI. THE UNITED STATES OF AMERICA |
| The Profession only Recognised Recently --
The First Society of Public Accountants -- The Movement for State
Legislation -- The First C.P.A Law -- Similar Laws in Other States --
Subjects of Examination -- Difference between American and British
Systems -- Existing Societies of Accountants in the States -- Federation
of Societies -- Congress at St. Louis -- Conditions of Practice in the
United States -- The Profession in Cuba |
271 |
| CHAPTER VII. THE CONTINENT
OF EUROPE |
| Numerous Societies in Italy -- Sphere of
the Accountant There -- Periodical Congresses -- Proposed Law as to
Accountants -- Societies in Holland, Sweden, and Belgium -- Situation in
France, Spain, Germany, Russia, and the Other European Countries, with
Information as to the Law and Practice in Matters of Accounting |
281 |
|
CHAPTER VIII. OTHER FOREIGN COUNTRIES |
| Societies in Argentina, Uruguay, and Peru --
Situation in Brazil, Chile, Central America, Mexico and Other Countries --
Practice in China and Japan -- Japanese Commercial Code as to Accounts
and Balance-sheets |
302 |
| CHAPTER IX. DEVELOPMENT OF
THE PROFESSION |
| Nature of Business Fifty Years Ago and at
the Present Day Compared -- Development of Auditing -- Joint-stock
Company Legislation -- Local Authorities' Accounts -- Bankruptcies and
Liquidations -- The Teaching of Book-keeping -- Judicial Factories --
Growth of the Societies -- Is the Profession Overstocked? |
314 |
| CHAPTER X. THE POSITION AND
PROSPECT |
| Number of Professional Accountants --
Different Countries Compared -- Formation of Rival Societies -- Desire
for Legislative Control -- Dangers to be Guarded Against -- Future
Development |
334 |
| APPENDICES |
| I. Bibliography of Book-Keeping |
343 |
| II. Lists of Deceased Scottish Accountants,
with Notes |
361 |
| III. Fiftieth Anniversary of Incorporation -- |
|
| 1. The Society of Accountants in Edinburgh |
401 |
| 2. The Institute of Accountants and
Actuaries in Glasgow |
430 |
| INDEX |
453 |
