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

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

Edited By

Richard P. Brief

ISBN 9781138993099
Published December 18, 2015 by Routledge
74 Pages

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Book Description

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.

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