This book, first published in 1984, reprints the important texts The General Principles of the Science of Accounts (1901) and The Accountancy of Investment (1904) in one single volume. Charles Sprague pioneered the development of accounting theory in the United States, and his work is key in the study of the history of accounting and its development.
Table of Contents
1. The General Principles of the Science of Accounts 2. The Accountancy of Investment
Charles E. Sprague