Accounting in Eighteenth Century Scotland  book cover
1st Edition

Accounting in Eighteenth Century Scotland

ISBN 9780367534165
Published February 15, 2022 by Routledge
602 Pages

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Book Description

This book, first published in 1988, is a study of the development of accounting in eighteenth century Scotland. The investigation is organised around a survey of early Scottish accounting texts, an analysis of their exposition of the Italian method of book-keeping and their treatment of certain selected topics. The aim is to evaluate the contribution that these Scottish accountants made to the development of a profession.

Table of Contents

1. The Economic, Social and Cultural Background of Eighteenth Century Scotland  2. Authors, Teachers and Practitioners  3. Alexander Malcolm (1685-1763)  4. John Mair (1702/3-1769)  5. William Gordon (1720/1-1793)  6. Robert Hamilton (1743-1829)  7. A Survey of Scottish Accounting Texts up to the End of the Eighteenth Century  8. The Nature and Objectives of Book-Keeping  9. The Books of Account and the Canonical System  10. Balancing the Books  11. Accounting for Partnerships  12. Accounting for the Tobacco Trade  13. Accounting for the Sugar Trade  14. Estate Accounts  15. Farm Accounts  16. Robert Hamilton and the Origins of Cost Accounting  17. Robert Hamilton and Residual Income  18. Summary

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Michael J. Mepham