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The General Mills/Parker Brothers Merger: Playing by Different Rules

A History of Accounting and Accountants
By Richard Brown
2003/05 - Beard Books
1587981858 - Paperback - Reprint -  466 pp.
US$34.95

Fascinating reading for those interested in history in general and accounting history in particular.

Publisher Comments

Categories: Banking & Finance

Of Interest:

Paper Prophets: Fraudulent Accounting and Failed Audits  

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

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