Announcement
Publications of The Academy of Accounting Historians
ORDER FORM
THE ACCOUNTING HISTORIANS JOURNAL
? Volumes 1 through 3 (1974-76) $ 25.00
(Formerly THE ACCOUNTING HISTORIAN—Reproduced in a single volume)
? Volumes 4 through 12 (1977-85) $135.00
OR $15.00 per volume, $7.50 per issue.
? Volume 13 (1986) $ 20.00
MONOGRAPHS*
? #1 A Reference Chronology of Events Significant to the
Development of Accountancy in The United States,
by Knight, Previts & Ratcliffe $ 5.00
? #2 John Raymond Wildman, by Previts & Taylor $ 5.00
? #3 E. L. Kohler: A Collection of His Writings (1919-1975),
Eds., Cooper, Ijiri & Previts
Hardback $ 15.00
Paperback $ 10.00
D #4 Selected Papers from the Charles Waldo Haskins
Accounting History Seminars, ed., James F. Gaertner $ 10.00
? #5 The Development of the Accountancy Profession in Britain
to the Early Twentieth Century, by R. H. Parker $ 10.00
15% discount to members on individual orders.
HISTORIANS NOTEBOOK
? 1978-86 (2 per year), $1.00 per copy $ 18.00
WORKING PAPERS (see separate announcement/
ordering information in this issue)
ACCOUNTING HISTORY CLASSICS SERIES (see separate announcement/ordering information in this issue)
PLEASE ENCLOSE PAYMENT WITH YOUR ORDER.
Make checks payable to:
The Academy of Accounting Historians
Mail to: Secretary
The Academy of Accounting Historians
P. O. Box 658
Georgia State University
Atlanta, Georgia 30303 U.S.A.
Announcement
Annual membership dues in 1987 are $25 (U.S.) for individuals and $35 (U.S.) for institutions and library.
Members residing outside the United States are asked to remit payments in U.S. funds drawn on U.S. banks. The collection costs on non-U.S. fund remittances have risen sharply in recent years and we can no longer absorb these charges.
THE ACADEMY OF ACCOUNTING HISTORIANS
APPLICATION FOR MEMBERSHIP
Name (please print) Street Address
City State
ZIP Code Country
Phone No. ( )
Accounting History Areas of Interest Our fiscal year ends December 31.
MEMBERSHIP DUES (U.S.) $_
(Entitles member to: semiannual Accounting Historians Journal; semiannual newsletter; annual member roster; and discounts on specified Academy publications.)
Voluntary Contributions to:
Publications Fund
Research Endowment Fund
Accounting History Research Center
Total enclosed $_
Make checks payable to: THE ACADEMY OF ACCOUNTING HISTORIANS
Mail to: Secretary
The Academy of Accounting Historians
P.O. Box 658
Georgia State University
Atlanta, Georgia 30303 U.S.A.
Announcement
Working Paper Series
In 1974, The Academy of Accounting Historians established the Working Paper Series as a means of circulating preliminary his-torical research. The Working Paper Series currently includes sixty papers which are available in three single bound volumes.
Manuscripts submitted should be presented 1n triplicate, typed on 8/4x 11 inch paper, and double spaced. Footnotes should be incorporated within the body of the manuscript (e.g., author, year page number). Bibliographies should contain complete sources arranged in alphabetical order by author. Manuscripts ranging in length from 8 to 30 pages are deemed most appropriate for this Series. Copies of current working papers are provided to members free upon request. There is a cost of $2 per paper to non-members.
All matters pertaining to the Working Paper Series should be addressed to the Editor of the Series, Rasoul H. Tondkar, School of Business, Virginia Commonwealth University, Richmond, Virginia 23284 U.S.A. In addition to the sixty working papers appearing in Volume 1-3 listed below and on the next page, 7 additional working papers are available (see below).
Working Papers 41-60 Volume 3
41. “Factors Shaping the Independent Public 56. “Internal Controls Then and Now: Tontines
Auditing Profession in the United States and Life Annuities in Old Regime France,”
from 1905 to 1933,” by Bruce E. Committe. by Robert M. Jennings and Andrew P.
42. “Frederick W. Taylor and the Evolution of Trout.
Standard Overhead Costing,” by Rosita S. 57. “An Historical Analysis of the Financial Re-
Chen and Sheng-Der Pan. porting Practices of Philips Industries of the
43. “A Synthesis of the Inquiry into the Con- Netherlands for Tangible Fixed Assets and
tribution of Double-Entry Bookkeeping to Inventory 1915-1981,” by Richard Vanger-
Capitalism,” by James L. Strachan. meersch.
44. “Philosophies of History—Their Basic Ten- 58. “The Financial Statements of U.S. Steel,
ets,” by Owen B. Moseley and Milton F. 1902-1951: A Half Century of Leadership in
Usry. Reporting,” by Ed Younkins, Dale L.
45. “The Development of the Auditor’s Report Flesher, and Tonya K. Flesher.
in the United States,” by Tonya K. Flesher 59. “SFAS 52 in Perspective: Background of
and Dale L. Flesher. Accounting for Foreign Currency Translation
46. ” The Evolution of Accounting in Indone- in Financial Reports of United States Multi-
sia,” by Abd. Fawzy Siddik and Herbert L. national Corporations,” by Dahli Gray.
Jensen. 60. “The Development of Accounting in the
47. “On the Evolution of Accounting Objec- West, China and Japan,” by Robert
tives,” by Robert Bloom. Gardella.
48. “The Pioneer of Accounts Theory in Ja
pan: An Appraisal of the Methodology of ….. . „, . . „
Wasaburo Kimura,” by Yoshiaki Jinnai. Additional Working Papers
49. Accounting for Investments in Common ,, IIT,- , ~ ^ ,,. ¦ , , ~ ^ T,, ^. ^ ,-.
Stock in the United States of America from 61 . “Fixed C°sts/Var iable Costs: The First One
1900 to the Present,” by Edward A. Becker. ^ Hundred Years, by Edward A. Becker.
50. “An Historical Perspective of the Account- 6Z AThe Effect of ICC Regulation on the
ing Environment: A General Outline of a Accounting Pra ctices of Railroads Since
Western European and North American „ 1887, by Richard Dusenbury.
Linkage,” by Stanley C. W. Salvary. 63.” The Wisdom of A. Hamilton Church, by
51. “The Nature of Historical Research,” by ,. f\chardt Vangermeersch.
Owen B. Moseley and Milton F. Usry. 64.” Aspects of French Accounting, by David
52. “The Ideas of Stuart Chase: Pioneer Social „ A. R. Forrester.
Accountant and Economist,” by Robert 65.” A Comparative Analysis of the Financial
Bloom. Statements Content m Annual Reports of
53. “The Accounting Review: 1935-39 A Digest, Bloom.American Telephone and Telegraph Com-
Survey, and Commentary,” by James H. pany and General Electric Company from
Potts. 1900-1940,” by Floyd W. Carpenter and
54. “An Update and Overview of the German Rasoul H. Tondkar.
Accounting Profession Post-1973,” by Hans 66. “A Paradigm for the Analysis of Accounting
J. Dykxhoorn and Kathleen E. Sinning. History,” by Vahe Baladouni.
55. “Development of Accounting in a Cen- 67. “Riverboat Stewardship Accounting; The
trally-Planned Economy,” by Wlodzimierz Betsey Ann,” by Dale L. Flesher, Jalal
Brzezin and Alicja A. Jaruga. Soroosh, and Horace R. Givens.
Announcement
Working Paper Series
Working Papers 21-40 Volume 2
Working Paper Number
21. “Early Greek Accounting on Estates (Fourth Century B.C.),” by George J. Costouros.
22. “The Traditional Accounting Systems in the Oriental Countries — Korea, China, Japan,” by Jong Hyeon Huh.
23. “The Evolution of Ethical Codes in Accounting,” by Joyce C. Lambert and S. J. Lambert, III.
24. “The Oldest Book of Double Entry Book keeping in Germany,” by Kiyoshi Inoue.
25. “An Annotated Bibliography for Historical Research in Cost Accounting,” by Edwin Bartenstein.
26. “The Ro le of Academic Accounting Research: An Historical Perspective,” by Eric Flamholtz.
27. “The Structure of Scientific Revolutions and Its Implications for the Development of Accounting Policy,” by Diana. Flamholtz.
28. ” The Development of Accountancy in Hungary Since 1946. . . ,” by Rezso L. Scholcz.
29. “Historic Origins of the Purchase vs. Pooling of Interests Problem,” by Wesley T. Andrews.
30. “Current Efforts to Develop a Conceptual Framework for Financial Accounting and Reporting,” by William G. Shenkir.
31. “Influence of Nineteenth and Early Twentieth Century Railroad Accounting on Development of Modern Accounting Theory,” by James L. Boockholdt.
32. “The Historical Development of Standard Costing Systems Until 1920,” by Nathan Kranowski.
33. “The CPA’s Professional Heritage, Part IV,” by John L. Carey.
34. “The Evolution of Accounting Theory in Europe from 1900 to the Present Day and Its Implications on Industrial Management
of Tomorrow,” by Paul Weilenmann.
35. “Sombart on Accounting History,” by Kenneth S. Most.
36. “A Most Unforgetable Accounting Historian: Frederic G. Gamble,” by Paul Garner and Reza Espahbodi.
37. “Historical Overview of Developments in Cost and Managerial Accounting,” by M. Zafar Iqbal.
38. “Comments on Accounting Disclosures in the Baltimore and Ohio Annual Reports from 1828 Through 1850,” by Richard
Vangermeersch.
39. “A Contemporary Review of the Evolution of Value Concepts (1500-1930),” by J. W. Martin.
40. “Tracing the Development of a Conceptual Framework of Accounting—A Western European and North American Linkage: A Partial Examination,” by Stanley C. W. Salvary.
Available in three single bound volumes are the first 60 working papers published by The Academy of Accounting Historians. These 6″ x 9″ books include the following papers and their authors. Working Papers 1-20 Volume 1
Working Paper Number
1. “The CPA’s Professional Heritage, Part I,” by John L. Carey.
2. “The Audit of Historical Records as a Learning Device in Studying Environmental and Socio-Economic Influences on Account
ing,” by Richard H. Homburger.
3. “The Accounts of Ancient Rome,” by Kenneth S. Most.
4. “Survey of the Development of Auditing in Germany,” by Rosa-Elisabeth Gassmann.
5. “The CPA’s Professional Heritage, Part II,” by John L. Carey.
6. “A Chronological Index Prepared for John L. Carey’s The Rise of the Accounting Profession, Volume I, 1896-1936,” by Gary
John Previts.
7. “The State of Bookkeeping in Upper Germany at the Time of the Fuggers and Welsers,” by Hermann Kellenbenz.
8. “A Chronological Index Prepared for John L. Carey’s The Rise of the Accounting Profession, Volume II, 1937-1970,” by Gary
John Previts.
9. “A Bibliography on the Relationship Between Scientific Management and Standard Costing,” by Marc J. Epstein.
10. “A Significant Year (1873) in the History of Bookkeeping in Japan,” by Kojiro Nishikawa.
11. “Historical Development of Early Accounting Concepts and Their Relation to Certain Economic Concepts,” by Maurice S. Newman.
12. “Thirty-six Classic Articles from the 1905-1930 Issues of The Journal of Accountancy ,” by Richard Vangermeersch.
13. “The Development of the Theory of Continuously Contemporary Accounting,” by R. J. Chambers.
14. ” The CPA’s Professional Heritage, Part III,” by John L. Carey.
15. “Two Papers on the History of Valuation Theory (I. Management Behavior on Original Valuation of Tangible and Intangible
Fixed Assets. II. The Significance of Writerups of Tangible Fixed Assets in the 1920’s),” by Richard Vangermeersch.
16. ” The Golden Anniversary of One of Accounting History’s Mysterious Contributors: Albert DuPont, by Gary John Previts and
S. Paul Garner.
17. “Evidential Matter Pertaining to the Historical Development of the Concepts of Disclosure and Its Uses as a Teaching Aid,” by
Hans V. Johnson.
18. ” The Evolution of Pooling of Interests Accounting: 1945-1970,” by Frank R. Ray-burn.
19. “The Study of Accounting History,” by Vahe Baladouni.
20. The Evolution of Corporate Reporting Practices in Canada,” by George J. Murphy.
Order From: Secretary
The Academy of Accounting Historians P. O. Box 658 Georgia State University Atlanta, Georgia 30303 U.S.A. Cost: $5 to members of The Academy of Accounting
Historians; $7.50 to non-members Make check payable to: The Academy of Accounting Historians
Announcement
Reprints in the ACCOUNTING HISTORY CLASSICS SERIES
under the auspices of The Academy of Accounting Historians
and
The University of Alabama Press Wayne M. Higley, Series Editor
Volume 1 S. Paul Garner Evolution of Cost Accounting to 1925
$11.95 430 pp. paperback edition. November, 1976.
ISBN 0-8173-8900-8
Volume 2 James Don Edwards, History of Public Accounting in the United States
$11.95 368 pp. paperback edition. August, 1978. (out of print)
Volume 3 A. C. Littleton, Accounting Evolution to 1900
$11.95 373 pp. paperback edition. 1981. (out of print)
ORDER NOW
Mail to: The University of Alabama Press
Box 2877 University, Alabama 35486
Make check payable to; The University of Alabama Press
Announcement
tyt Accounting Historians Journal
announces that the FOURTEENTH ANNUAL
HOURGLASS AWARD
for the most notable contribution to the literature of Accounting History
has been awarded to
Leonard Spacek
for his publication
THE GROWTH OF ARTHUR ANDERSEN & CO. 1928-1973
Previous Recipients of the Award
1973 — Stephen A. Zeff
1974 — Michael Chatfield
1975 — Hanns-Martin Schoenfeld
1976 — Osamu Kojima and Basil Yamey
1977 — A. Van Seventer
1978 — David Forrester
1979 — Murray Wells
1980 — Gary John Previts and
Barbara D. Merino
1981 — H. Thomas Johnson
1982 — Williard E. Stone
1983 — Richard P. Brief
1984 — Esteban Hernandez Esteve
1985 — Edgar Jones
Announcement
ACCOUNTING AND BUSINESS RESEARCH
Number 63 Summer 1986
A research quarterly published by
the Institute of Chartered Accountants
in England and Wales
Editor: R. H. Parker, University of Exeter, England
CONTENTS
The Forecasting Accuracy of Trainee Accountants Using Judgmental and Statistical Techniques
Responsibility Accounting and Controllability
Annual Report Readability: The Use of Readability Techniques
The Time Series Behaviour of Reported Current Cost Data
Market Response of Stock Distributions: The Effects of Magnitude, Anticipation, and Cash Returns
Empirical Evidence on Internal Control In Minicomputer-Based Accounting Information Systems
Stochastic Audit Planning and Control Using GERT Simulation
Receivers: Double Agents or Surrogate Liquidators?
Depreciation and Fixed Asset Valuation in Railway Company Accounts to 1911
Book Reviews
Pam Angus-Leppan Vic Fatseas
Nandan Choudhury
N. R. Lewis L. D. Parker G. D. Pound P. Sutcliffe
Reza Mazhin
J. David Spiceland Alan J. Winters
J. Anthony Walsh
Awni Zebda Ivor Benveniste
John Richard Edwards
Subscriptions should be sent to 40 Bernard Street, London WC1N 1LD, England. Subscription rates are:
UK Overseas Overseas Airmail
Individual £22 £24 £29
Student £11 £12 £17
Corporate/institutional £32 £33 £38
All subscriptions can be paid in US dollars at current rates of exchange.
Announcement
ACCOUNTING AND FINANCE
Journal of the Accounting Association of Australia and New Zealand
Vol. 26 No. 1 May 1986
ACCOUNTING INFORMATION AND JOINT ARRANGEMENTS
Greg Whittred and Ian Zimmer 1
THE RELATIONSHIP BETWEEN UNSYSTEMATIC SECURITY RETURNS AND EARNINGS FORECAST ERRORS
Alfred L. C. Loh and Terry S. Walter 13
DECISION TREES VERSUS DECISION TABLES FOR AUDIT TEST DATA DESIGN: AN EXPERIMENTAL STUDY
Andrew Ip and Ron Weber 25
A NOTE ON THE FINANCIAL VARIABLE AND RATIO STRUCTURE ON NEW ZEALAND LISTED COMPANIES
Ross Mear and Michael Firth
BOOK REVIEWS 57
POST-GRADUATE DEGREES AWARDED IN 73
AUSTRALIA AND NEW ZEALAND
NEWS FROM INSTITUTIONS 91
Accounting and Finance is published twice yearly in May and November by the Accounting Association of Australia and New Zealand. The membership fee is $25 per year and members receive the Journal and any published supplement. Non-members, i.e. libraries etc., can take out a subscription for the Journal for $25 per year. Editorial correspondence shoud be addressed to Professor F. J. Finn, Editor, Department of Commerce, University of Queensland, St. Lucia, Queensland, 4067, Australia. Applications for membership should be addressed to The A.A.A.N.Z., c/o Department of Commerce, University of Queensland, St. Lucia, Queensland, 4067, Australia.
Announcement
THE ACCOUNTING REVIEW
The Accounting Review is the official journal of the American Accounting Association, and is published quarterly. The Asso-ciation is a voluntary organization of persons interested in ac-counting education and research. Membership in the Association entails annual dues of US$45 for residents of the United States and Canada and US $25 for others. Libraries may take out subscriptions to the Review. All communications regarding membership and subscriptions should be sent to the American Accounting Association, 5717 Bessie Drive, Sarasota, Florida 33583.
TABLE OF CONTENTS
Vol. LXI October 1986 No. 4
MAIN ARTICLES
Budgetary Participation, Motivation, and
Managerial Performance Peter Brownell and Morris Mclnnes
Radical Developments in Accounting Thought Wai Fong Chua
Long-Term Trends Toward Seller Concentration in the
U.S. Audit Market Paul Danos and John W. Eichenseher
Measurement of Financial Leverage in the Presence of
Unfunded Pension Obligations Dan S. Dhaliwal
An Empirical Investigation of Pension and Property
Rights Wayne Landsman
Labor Union Contract Negotiations and
Accounting Choices Susan E. Liberty and Jerold L. Zimmerman
NOTES
Evidence on the Relationships Between Various Earnings
Measures of
Cash Flow Robert M. Bowen, David Burgstahler, and Lane A. Daley
A Decision Support System for Audit-Staff Scheduling
with Precedence Constraints
and Due Dates K. Hung Chan and Bajis Dodin
Six Decades of The Accounting Review: A Summary of
Author and Institutional
Contributors J. Louis Heck and Wayne G. Bremser
A Framework for Triple-Entry Bookkeeping Yuji Ijiri
FINANCIAL REPORTING
The Phantom Federal Income Taxes of General
Dynamics Corporation James E. Wheeler and Edmund Outslay
Announcement
TO ALL MEMBERS OF THE ACADEMY OF ACCOUNTING HISTORIANS
Please ensure that the Library of your university, firm or corporation
is a subscriber to The Accounting Historians Journal
Announcement
AVAILABLE FOR IMMEDIATE DELIVERY
SELECTED CLASSICS IN THE HISTORY Of BOOKKEEPING A Reprint Collection
SERIES I Reprinted 1974
1. ANYON, James T., Recollections of The Early Days of American Accountancy 1883-1893. New York 1925. Reprinted 1974. 68p. Cloth $15.00
2. CRIVELLI, Pietro, An Original Translation of the Treatise on Double-Entry Book-Kecping by Frater Lucas Pacioli. London 1924. Re
printed 1974. XVIII, 125p. Cloth $26.00
3. GREEN, Wilmer L., History and Survey of Accountancy. Brooklyn 1930. Reprinted 1974. 288p. Cloth $30.00
4. JÄGER, Ernst Ludwig, Die ältesten Bankenund der Ursprung des Wechsels: Supplement. Stuttgart 1881. Neudruck 1974. VIII, 91 S. Ln. $15.00
5. JÄGER, Ernst Ludwig, Die Berechtigung der einfachen Buchhaltung gegenüber der italienischen. Dritte. durch die Geschichte der
Buchhaltung und deren Unterwendung auf die Landwirtschaft, sowie bezüglich des kaufmän-nischen Theils vermehrte Aufl. Stuttgart 1868. Neudruck 1974. IV. 147 S. Ln. $26.00
6. JÄGER, Ernst Ludwig, Der Traktat des Lucas Paccioli von 1494 über den Wechsel Vortrag gehalten am 22. März 1878 vor dem
kaufmännischen Vereine von Stuttgart. Stuttgart 1878. Neudruck 1974. 40 S Ln. $15.00
7. JÄGER, Ernst Ludwig, Der Wechsel am Ende des 15. Jahrhunderts Ein Beitrag zum Paccioli Jubilaum 1494-1894 Stuttgart 1895.
Neudruck 1974 .29 S. + 1. Ln. $15.00
8. KHEIL, Carl Peter, Benedetto Cotrugli Raugeo: Ein Beitrag zur Geschichte der Buch haltung. Wien 1906. Neudruck 1974. 36 S. Ln $15.00
9. PERAGALLO, Edward, Origin and Evolution of Double Entry Bookkeeping: A Study of Italian Practice from the Fourteenth Century.
New York 1938. Reprinted 1974. 156p. with Author’s errata. Cloth $35.00
10. SIEVEKING, Heinrich, Aus Genueser Rechnungsund Steuerbüchern: Ein Beitrag zurmittlelalterhchen Handels und Vermögensstati-stik. Wien 1909. Neudruck 1974. 110 S. Ln. $15.50
11. SIEVEKING, Heinrich, Genueser Finanzwesen vom 12. bis 14. Jahrhundert. Leipzig/Tübingen 1898. Neudruck 1974. XV, 219 S. Ln. $29.00
12 WOOLF, Arthur H., A Short History of Accountants and Accountancy. London 1912. Reprinted 1974. XXXI. 254p. Cloth $25.00
SERIES II Reprinted 1975
1. DE WAAL, P.G.A., Van Paciolo tot Stevin: Een Bijdrage tot de Leer van het Boekhouden in de Nederlanden. Roermond 1927. Reprinted 1975 IX, 318p. Cloth $34.00
2. ELDRIDGE, H.J., The Evolution of the Science of Book-keeping. Second Edition by Leonard Frankland. London 1954. Reprinted
1975. 70p. Cloth $15.00
3 GEIJSBEEK. John B., Ancient Double-Entry Book-keeping: Lucas Pacioli’s Treatise (A. D. 1494 – The Earliest Known Writer on Bookkeeping) Reproduced and Translated with Reproductions, Notes and Abstracts from Manzoni, Pietra, Ympyn, Stevin and Dafforne. Denver, 1914. Reprinted 1975.IV, 182p. Folio. Cloth $46.00
4. GOMBERG, Léon, Histoire critique de la Théorie des Comptes. Genève 1929. Reprinted 1975. 88p. Cloth $15.00
5. LEYERER, C., Theorie und Geschichteder Buchhaltung: Ein Leitfaden. Brünn 1919. Neudruck 1975. 40S. Ln. $15.00
6. SIEVEKING, Heinrich, Aus venetianische Handlungsbüchern: Ein Beitrag zur Geschichtedes Grosshandels im 15. Jahrhundert. [Jahrbuchfür Gesetzgebung, Verwaltung und Volkswirt-schaft im Deutschen Reich: Neue Folge. 25.-26. Jahrg.] Leipzig, 1901/2. Neudruck 1975.
72 S. Ln. $15.00
7. SYKORA, Gustav, Systeme, Methoden und Formen der Buchhaltung: Von ihren Anfangen bis zur Gegenwart. Wien, 1952. Neudruck 1975. 114 S. Ln. $15.50
SERIES III Reprinted 1977
1. DE ROOVER, Raymond, Le Livre de Comptes de Guillaume Ruyelle. Changeura Bruges (1369). [Extrait des Annales de la
Société d’Emulation de Bruges, Tome LXXVIII] Réimpression 1977. Bruges, 1934. pp. 15-95 (81p) Cloth $15.00
2. DE WAAL, P.G.A., De Engelsche Vertaling van Jan Impyn’s Nieuwe Instructie. [Economi- sch-Historisch Jaarboek: Bijdragen tot de Economische Geschiedenis van Nederland uitgegeven door De Vereeniging het Nederlandsch Economisch Historisch Archif, Achttiende Deel,
1934] Reprinted 1977. ‘s-Gravenhage, 1934. 58p Cloth $15.00
3. HÜG LI, Franz, Die Buchhaltungs- Systeme und Buchhaltungs-Formen: Ein Lehrbuch der Buchhaltung. Mit über hundert Formularen
und zwei Holzschnitten. Neudruck 1977. Bern, 1887. xii, 680 S. Ln. $69.50
4. KEMPIN, W., Vom Geist der Buchführung. Neudruck 1977. Köln, 1910, 192 S. Ln. $28.00
5. LION, Max, Geschichtliche Betrachtungen zur Bilanztheorie bis zum Allgemeinen deutschen Handelsgesetzbuch. Neudruck 1977. Berlin,
1928. iii, 39 S. Ln. $15.00
6. MURRAY, David, Chapters in the History of Bookkeeping, Accountancy and Commercial Arithmetic. Reprinted 1977. Glasgow, 1930. viii, 5l9p. Cloth $42.00
7. NIRRNHEIM, Hans (Bearb.), Das Hand-lungsbuch Vickos von Geldersen. Hrsg. vom Verein für Hamburgische Geschichte Neudruck 1977. Hamburg/Leipzig, 1895. lxxix, 199 S. Ln. $37.00
8. SIEVEKING, Heinrich. Die Casa di S. Giorgio. [Genueser Finanzwesen mit besonderer Berucksichtigung der Casa di S. Giorgio, II]
Neudruck 1977. Freiburg, 1899. xvi, 259 S. Ln. $36.00
9. STROOMBERG, J., Sporen van Boekhouding voor Paciolo. [Overdruk uit J. G. Ch Volmer: Van Boekhouden tot Bedrijfsleer, een Bundel
opstellen ter Gelegenheid van zijn Vijfentwintig Jarig hoogleeraarschap door oud-studenten aangeboden] Reprinted 1977. Woessen, 1934.
pp. 246-269. (24p.) Cloth $15.00
Please send your orders to
NIHON SHOSEKI, LTD. •2-11, Esakacho 2-chome, Suita City, Osaka 564, Japan
• Telephone 06-386- 8601 • Telex (International) J64984 NIHONSHO • Cables (International) BESTSELLERS SUITA
