This book, first published in 1986, contains a series of articles from The Accountants’ Magazine from the early years of the twentieth century. They provide insights into the development of accountancy as a profession, and the development of the professional bodies that oversaw it. Careful selection of the articles for this volume mean that there are often contrasting pairs of articles on the same subject, providing a neat summation of any debate on the topic.
Table of Contents
1. Eminent Accountants of the Past, III: Donald Lindsay (1897) J. Haldane 2. The Treatment of Bad and Doubtful Debts (1898) 3. Income Tax (1903) Editorial 4. The Relation of Auditors to Public Companies (1904) N.J.D. Kennedy 5. Cost Accounts (1905) F. Tod 6. Edinburgh University and Accountant Students (1906) Editorial 7. Capital and Revenue Accounts: Their Origin and Nature: The Genesis of the Double-Account System (1907) J.B. Macdonald 8. The Twenty-First Annual Meeting of the American Association of Public Accountants: Impressions of a Visitor (1908) 9. Counting by Electricity (1913) 10. Intimations and Reports: Society of Accountants in Edinburgh (1917) 11. The Apprentice in the Army (1918) 12. The Apprentice Returned (1919) 13. The Accountants Relationship with the Inland Revenue (1924) C.H. Temple 14. Verification of Assets (1924) Editorial 15. American Universities and the Teaching of Commerce (1933) W.T. Baxter 16. The Dunlop Rubber Company Accounts (1934) W.F. Eva 17. The Accountant and the Machine (1936) C.R. Curtis 18. Principles Underlying the Profit Statements and Balance-Sheets (1938) I.W. Macdonald 19. Accountancy Must Look Forward (1942) H.C.F. Holgate 20. Tax Avoidance (1940) T. Robinson 21. Public Ownership for the Steel Industry (1946) 22. Budgetary Control and Standard Costs (1946) R. Taylor 23. The Effects of the Price Level on Accountancy (1952) F.R.M. de Paula 24. Summer School Impressions (1953) 25. Interpretation of Company Accounts (1954) H.E. Wincott