Four Classics on the Theory of Double-Entry Bookkeeping (RLE Accounting): 1st Edition (Paperback) book cover

Four Classics on the Theory of Double-Entry Bookkeeping (RLE Accounting)

1st Edition

Edited by Richard P. Brief


70 pages

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Although each of the pieces included in this collection has been cited as an outstanding contribution to the literature on the subject, they are not available in most libraries. Each of them is a classic on the theory of double-entry bookkeeping. Of the nine articles reprinted in this volume originally published in 1984, those by Ladelle, Hotelling and Anton are recognized as being the classic articles on the depreciation of a single ‘machine’. Each of these articles was published in a journal that is often not accessible and reprinted here has brought them together in one place. For many years accountants have dealt with depreciation and capital maintenance as a static problem. This volume recognizes its dynamic aspects.

Table of Contents

Preface. Introduction. 1. The Principle of Equilibrium F. W. Cronhelm 2. On the Main Principle of Book-Keeping Augustus de Morgan 3. The Algebra of Accounts Charles E. Sprague 4. The Principles of Book-Keeping by Double Entry Arthur Cayley.

About the Editor

Multivolume collection by leading authors in the field

About the Series

Routledge Library Editions: Accounting

Accounting carries with its history a vast number of ideas which have slowly developed along with it.

The re-issued volumes in this set, available individually or as a set, together represent an unparalleled opportunity to build a library according to research interests or student requirements. They discuss the following:

  • history of accounting and the development of accounting theory
  • analysis of international accounting principles and international group accounting
  • accounting practice and the presentation & interpretation of accounts
  • inflation accounting and cash budgets and funds flow
  • the regulatory framework of accounting in the UK, China, and the USA
  • comparisons with international accounting standards.

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Subject Categories

BISAC Subject Codes/Headings:
BUSINESS & ECONOMICS / Accounting / General