Announcement
Now Available

The History of Accounting

A Reprint Collection
Advisory Editor:
Richard P. Brief, Professor of Business Statistics and “Your reprint series on the historical development
Accounting, New York University of accounting looks interesting indeed. I wish you all
Editorial Board: success with it and congratulate you, Professor Brief
University be published.”

29 Books $548 B.S. Yamey, Professor of Economics
All books in this collection may be purchased individually The London School of Economics and Political Science
and include Cataloging in Publication (CIP) data as pro¬vided by the Library of Congress.

A fully annotated brochure on THE HISTORY OF ACCOUNTING is available upon request.
Bennet[t], James [Arlington] THE AMERICAN SYSTEM OF PRACTICAL BOOKKEEPING, ADAPTED TO THE COMMERCE OF THE UNITED STATES. IN ITS DOMESTIC AND FOREIGN RELATIONS and
Foster, B[enjamin] F[oster] THE ORIGIN AND PROGRESS OF BOOK¬KEEPING LC 75-18457 New York, 1842/London, 1852
tables ISBN 0-405-07541-3 Two vols. in one $15 00
An Original Arno Press Anthology
Brief, Richard P., editor

THE LATE NINETEENTH CENTURY
DEBATE OVER DEPRECIATION, CAPITAL
AND INCOME
LC 75-18458 New York, 1975
ISBN 0-405-07542-1 tables and charts $15. 00
Brief, Richard P.
NINETEENTH CENTURY CAPITAL
ACCOUNTING AND BUSINESS
INVESTMENT
LC 75-18459 New York, 1975
ISBN 0-405-07543-X $13. 00
Bruchey, StuartW[eems] ROBERT OLIVER AND MERCANTILE BOOKKEEPING IN THE EARLY NINETEENTH CENTURY
LC 75-18460 New York, 1975
ISBN 0-405-07544-8 $10 00
Church, A[lexander] Hamilton PRODUCTION FACTORS IN COST ACCOUNTING AND WORKS MANAGEMENT
LC 75-18461 New York, 1910
ISBN 0-405-07545-6 tables and charts $12.00
Cole, William Morse
ACCOUNTS: THEIR CONSTRUCTION AND
INTERPRETATION
LC 75-18462 Boston and New York, 1908
ISBN 0-405-07546-4 tables $21 00
Dicksee, Lawrence R[obert] ADVANCED ACCOUNTING
LC 75-18464 London, 1903
ISBN 0-405-07547-2 tables and charts $24 00
Dicksee, LawrenceR[obert] AUDITING
LC 75-18465 London, 1892
ISBN 0-405-07548-0 tables and charts $19 00

Dicksee, Lawrence R[obert] DEPRECIATION, RESERVES. AND RESERVE FUNDS
LC 75-18467 London, 1903
ISBN 0-405-07550-2 tables $10 00
Dicksee, Lawrence R[obert] GOODWILL AND ITS TREATMENT IN ACCOUNTS
LC 75-18468 London, 1906
ISBN 0-405-07551-0 tables $10 00
Folsom, El[zekiel] G[ilman]
FOLSOM’S LOGICAL BOOKKEEPING:
THE LOGIC OF ACCOUNTS
LC 75-18469 New York and Chicago, 1873 ISBN 0-405-07552-9 tables and charts $27 00
Garcke, Emile and J[ohn] M[anger] Fells FACTORY ACCOUNTS, THEIR PRINCIPLES AND PRACTICE
LC 75-18470 London, 1893
ISBN 0-405-07553 7 tables and charts $17 00
Kehl, Donald CORPORATE DIVIDENDS
LC 75-18473 New York, 1941
ISBN 0-405-07555-3 tables and charts $22 00
Leake, P[ercy] D[ewe]
DEPRECIATION AND WASTING ASSETS AND THEIR TREATMENT IN ASSESSING ANNUAL PROFIT AND LOSS
LC 75-18474 London, 1912
ISBN 0-405-07556-1 tables and charts $14 00
Lisle, George
ACCOUNTING IN THEORY AND
PRACTICE
LC 75-18475 Edinburgh and London, 1900 ISBN 0-405-07557-X tables and charts $25 00
Matheson, Ewing
THE DEPRECIATION OF FACTORIES,
MINES AND INDUSTRIAL
UNDERTAKINGS AND THEIR
VALUATION
LC 75-18476 London and New York, 1893
ISBN 0-405-07558-8 tables and graphs $12. 00

Montgomer,. RobertH
AUDITING THEORY AND PRACTICE
LC 75-18477 New York, 1912
ISBN 0-405-07559- 6 tables and charts $40 00
Norton, George Pepler TEXTILE MANUFACTURERS’ BOOK¬KEEPING FOR THE COUNTING HOUSE, MILL AND WAREHOUSE
LC 75-18478 London and Edinburgh, 1894 ISBN 0-405- 07560-X tables and charts $18 00
Paton, William A[ndrew] and Russell A[lgerl]
Stevenson
PRINCIPLES OF ACCOUNTING
LC 75-18479 Ann Arbor, Michigan , 1916
ISBN0-405-07561-8 tables and charts $13 00
Pixley Francis W[illiaml AUDITORS
LC 75-18480 London, 1881
ISBN 0-405-0756 6 tables and charts $14 00
Reiter, Prosper, Jr
PROFITS. DIVIDENDS AND THE LAW
LC 75-18481 New York, 1926
ISBN 0 405-07563 4 tables and charts $16 00
Scott, DR
THEORY OF ACCOUNTS
LC 75-18482 New York, 1925
ISBN 0-405- 07564- 2 tables $18 00
Scovell, Clinton H INTEREST AS A COST
LC 75-18483 New York, 1924
ISBN 0-405-07565-0 tables and charts $16 00
Sells, Elijah Watt
THE NATURAL BUSINESS YEAR AND
THIRTEEN OTHER THEMES
LC 75-18484 Chicago and New York, 1924 ISBN 0-405-07566- 9 tables and charts $18 00
Soule, Geo[rge]
SOULE ‘S NEW SCIENCE AND PRACTICE
OF ACCOUNTS
LC 75-18485 New Orleans, 1903
ISBN 0-405-07567-7 tables and charts $43 00
Sprouse, Robert T[homas]
THE EFFECT OF THE CONCEPT OF THE
CORPORATION ON ACCOUNTING
LC 75-18486 New York, 1975
ISBN 0-405-07568-5 tables $14. 00
An Original Arno Press Anthology
Zeff, Stephen A., editor
ASSET APPRECIATION, BUSINESS
INCOME AND PRICE-LEVEL
ACCOUNTING, 1918-1935
LC 75-18487 New York, 1975
ISBN 0-405-07569-3 tables and charts $28 00

ARNO PRESS/A New York Times Company • 3 Park Avenue • New York, N.Y., 10016

Announcement

SELECTED CLASSICS IN THE HISTORY OF BOOKKEEPING
A Reprint Collection
– NOW AVAILABLE FOR IMMEDIATE DELIVERY -SERIES III 1977 – Not previously Announced
1. DE ROOVER, Raymond, Le Livre de Comptes de Guil-
hum Ruyelle, Changeur à Bruges (1369). [Extrait des Annales
de la Société d’Emulation de Bruges, Tome LXXVlll] Réim-
pression 1977. Bruges,1934. pp. l5-95 (81p.) Cloth $12.50
2. DE WAAL, P.G.A., De Engelsche Vertaling van Jam Impyn’s
Nieuwe Instructie. (Economisch-Historisch Jaarboek: Bijdragen
tot de Economische Geschiedenis van Nederland uitgegeven
door De Vereenging het Nederlandsch Economisch Historisch
Archif, Achttiende Dee l, 1934] Reprinted 1977. ‘s-Gravenhage,
1934. 58p. Cloth $12.50
ch Historisch
. ‘s-Gravenhage, Cloth $12.50
3. HÜGLI, Franz, Die Buchhaltungs-Systeme und Buchhal-
tungs-Formen: Ein Lehrbuch der Buchhhaltung. 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. $24.00
5. LION, Max, Geschichtliche Betrachtungen zur Bilanztheorie
bis zum Allgeminen deutschen Hadelsgesetzbuch. Neudruck
1977. Berlin, 1928. iii, 39 S. Ln. $12.50
6. MURRAY, David, Chapters in the History of Bookkeeping,
Accountancy and Commercial Arithmetic. Reprinted 1977.
Glasgow. 1930. viii, 519p. Cloth $39.50
7. NlRRNHElM, Hans(Bearb.), Das Handlungsbuch Vickos
von Geldersen. Hrsg. vom Verein für Hamburgische Geschichte.
Neudruck 1977. Hamburg/Leipzig, 1895. lxxix, 199 S.
Ln. $31.50
8. SIEVEKING, Heinrich, Die Casa di S. Giorgio. [Genueser
Finanzwesen mit besonderer Berücksichtigung der Casa di S.
Giorgi, .II] Neudruck 1977. Freiburg,, 1899. xvi. 259 S.
Ln. $30.00
9. STROOMBERG, J., Sporen van Bockhouding 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
boden ] Reprinted ^77 Woessen, 1934. pp. 246-269.
aangeb (24p.)
ntwintig >,bodenj
Cloth $12.50
10. VLAEMMINCK, Joseph-H., Histoire et Doctrines de la
Comptabilité. [Université Catholique de Louvain. Faculté
des Sciences Economiques et Sociales. Collection des L’Ecole
des Sciences Economiques, No. 52] Reimpression 1977.
Bruxelles, 1956. 231p. Cloth $27.50
ALREADY PUBLISHED
SERIES I Available – Previously Announced
1. ANYON James T., Recollections of The Early Days of
American Ac coutancy 1883-1893. New York 1925. Reprint.¬
ed 1974. 68p. Cloth $12.50
2. CRIVELLI, Pietrod, An Original Translation of the Treatise
on Double-Entry Book-Keeping by Frater Lucas Pacioli.
London 1924. Reprinted 1974. XVIII, 125p. Cloth $21.50
3. GREEN, Wilmer L., History and Survey of Accountancy.
Brooklyn 1930. Reprinted 1974. 288p. Cloth $25.00

4. JÄGER, Ernst Ludwig, Die altesten banken und der
Ursprung des Wechsels: Supplement. Stuttgart 1881. Neudruck
1974. VIII, 91 S. Ln. $12.50
5. JÄGER, Ernst Ludwig, Die Berechtigung der einfachen
Buchhaltung gegenüber der italienischen. Dritte, durch die
Geschichte der Buchhaltung und deren Unterwendung aufdie
Landwirtschaft, sowie bezüglich des kaufmännischen Theils
vermehrte Aufl. Stuttgart 1868. Neudruck 1974. IV, I47S.
Ln. $21.50
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. $12.50
7. JÄGER, Ernst Ludwig, Der Wechsel am Ende des 15.
Jahrhunderts: Ein Beitrag zum Paccioli-Jubiläum1494-1894.
Stuttgart l895. Neudruck 1974. 29 S. + 1. Ln. $12.50
8. KHEIL, Carl Peter, Benedetto Cotrugli Raugeo: Ein Beitrag
zur Geschichte der Buchhaltung. Wien 1906. Neudruck 1974.
36 S. Ln. $12.50
9. PERAGALLO, Edward, Origin and Evolution of Double
Entry Book-keeping: A Study of Italian Practice from the
Fourteenth Ccntury. New York 1938. Reprinted 1974. 156p.
Cloth $32.50
10. SIEVEKING. Heinrich, Aus Genueser Rechnungs- und
Steuer-büchern: Ein Beitrag zur mittlelalterlichen Handels und
Vermögensstatistik. Wien 1909. Neudruck 1974. 110 S.
Ln. $13.00
11. SIEVEKING, Heinrich, Genueser Finanzwesen vom 12. bis
14. Jahrhundert. Leipfzig/Tübingen 1898. Neudruck 1974.
XV, 219 S. Ln. $24.50
12. WOOLF, Arthur H., A Short History of Accountants and
Accountancy. London 1912. Reprinted 1974. XXXI. 254p.
Cloth $21.50
SERIES II Available – Previously Announced
1. DE WAAL, P.G.A., Van Paciolo tot Stevin: Een Bijdrage tot
de Leer van het Boekhouden in de Mderlanden Roermond
1927. Reprinted 1975 IX. 318p. Cloth $28.50
2. ELDRIDGE, H. J., The Evolution of the Science of Book¬
keeping. Second Edition by Leonard Frankland. London
1954. Reprinted 1975. 70p. Cloth $12.50
3. GEIJSBEEK, John B., Ancient Double-Entry Bookkeeping:
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 $38.50
4. GOMBERG, Léon, Histoire critique de la Théorie des Com¬
ptes. Genève 1929. Reprinted 1975. 88p. Cloth $12.50
5. LEYERER, C., Theorie und Geschichte der Buchhaltung:
Ein Leitfaden. Brünn 1919. Neudruck 1975. 40 S.
Ln. $12.50
6. SIEVEKING, Heinrich, Aus venetianische Handlungs-
büchern: Ein Beitrag zur Geschichte der Grosshandels im 15.
Jahrhundert. [Jahrbuch für Gesetzgebung. Verwaltung und Volkswirtschaft im Deutschen Reich: Neue Folge. 25.-26. Jahrg.] Leipzig, 1901/2. Neudruck 1975. 72 S. Ln. $12.50
7. SYKORA, Gustav, Systeme. Methoden und Formen der
Buchhaltung: Von ihren Anfangen bis zur Gegenwart. Wien,
1952. Neudruck 1975. 114 S. Ln. $13.00

Please send your orders to
NIHON SHOSEKI , LTD. • 2-11, Esakacho 2-chome, Suita City, Osaka 564, Japan

The Evolution of Accounting in Canada
by Harvey Mann
order from
Chag Company
P.O. Box 37
Cote St. Luc Station
Montreal, Que. H3V IH8
201 pp., paperback $6.95

THE HISTORY OF ACCOUNTANCY

Dr. 0. ten Have Translated by A. van Seventer Son Francisco State University A COMPREHENSIVE TREATMENT OF THE GENERAL HISTORY OF BOOKKEEPING AND ACCOUNTING Contents: Foreword by Basil S. Yamey (London School of Economics and Poli¬tical Science) Preface by O. ten Have. BAY BOOKS-2335 Waverly Street, Palo Alto, California, 94301 113 pp., hardbound. $12.75.

NOW AVAILABLE

Monograph #1
The Academy of Accounting
Historians
A Reference Chronology
of Events Significant to
the Development of Accountancy
in the United States
by
C. L. KNIGHT
G. J. PREVITS
T. A. RATCLIFFE
*
paperback, 102 pages
No Charge to Members
Non-Members $3.00
Box 6999 University, AL 35486

ANNOUNCING

under the auspicea of
The Academy of Accounting Historians
and
The University of Alabama Press
Box 2877 University, AL 35486
EVOLUTION OF COST ACCOUNTING
by S. Paul Garner
VOLUME 1, ACCOUNTING HISTORY CLASSICS SERIES
Gary John Previts, Series Editor

This classic of accounting, in paperback for the first time, is the definitive work on the evolutionary aspects of cost accounting. It gives close attention to topics which historians of accounting have Frequentlyneglected.

Dr. Garner shows that a primitive cost accounting was practiced in medieval times. The perplexing accounting problems brought by the Industrial Revolution, and the subsequent advances in cost accounting practice, are thoroughly discussed. Nine cost accounting theories and techniques are then examined as to origin and development. The concluding chapter contains Dr. Garner’s observations and inductions based upon his comprehensive study.

The result is a work of tremendous value to all theorists, students, and practitioners.

Dr. Garner is Dean Emeritus of the College of Commerce and Business Administration of The University of Alabama. His work is the first to be reprinted in the Accounting History Classes Series sponsored by The Academy of Accounting Historians.
430 pp. Paperback Edition November ISBN 0-81 73-8900-8. Paper $6.50

Announcement

Professor Edward N. Coffman, of Virginia Commonwealth University, Richmond, is Editor of The Academy’s working paper series.
The series currently includes 30 titles (see list) and represents an effective means of circulating preliminary research or topics for critique by others qualified and inter¬ested in doing so. Manuscripts for the series, and questions relating to format should be submitted to Professor Coffman. His address is: School of Business, Virginia Com¬monwealth University, Richmond, Va. 23284.

The manuscript submitted should be in conformity with the format rules described in the April, 1973 Accounting Review, with all footnotes at the end in a listing, Material should be submitted in a final form suitable for clean reproduction. Manu¬scripts from eight to thirty pages in length are deemed most appropriate for this series. Copies of the working papers are provided free upon request to members. There is a service cost price of $1.00 per copy to non-members.

1. The CPA’s Professional Heritage. Part I. by
John L. Carey.
2. The Audit of Historical Records as a Learn¬
ing Device in Studying the Environment and
Socio-Economic Influences on, Accounting,
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-Elizabeth Gassmann.
5. The CPA’s Professional Heritage, Part II. by
John L. Carey.
6. A Chronological Index for John L. Carey’s
The Rise of the Accounting Profession, Vol.
I, 1896-1936, by Gary John Previts.
7. The State of Bookkeeping in Upper Ger¬
many at the time of the Fuggers and
Welsers, by Hermann Kellenbenz.
8. A Chronological Index for John L. Carey’s
The Rise of the Accounting Profession, Vol.
II, 1937-1970, by Gary John Previts.
9. A Bibliography on the Relationship between
Scientific Management and Standard Cost¬
ing, by Marc J. Epstein.
10. A Significant Year (1893) 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. New¬
man.
12. Thirty-six Classic Articles from the 1905-
1930 Issues of the Journal of Accountancy,
by Richard Vangermeersch, The University
of Rhode Island.

13. The Development of the Theory of Continu¬
ously Contemporary Accounting, by R. J.
Chambers, The University of Sydney.
14. The CPA’s Professional Heritage, Part III,
(Accounting Education), by John L. Carey.
15. Two Papers on the History of Valuation
Theory (I. Management Behavior on Orig¬
inal Valuation of Tangible and Intangible

Fixed Assets, and II. The Significance of Write-ups of Tangible Fixed Assets in the 1920’s), by Richard Vangemeersch.
16. The Golden Anniversary of One of Account,
ing History’s Mysterious Contributors: Al¬
bert DuPont, by Gary John Previts and S.
Paul Gamer.
17. Evidential Matter Pertaining to the Histori¬
cal Development of the Concept of Disclo¬
sure and its Uses as a Teaching Aid, by
Hans V. Johnson.
18. The Study of Accounting History, by Vahe
Baladouni.
19. The Evolution of Pooling of Interests Ac¬
counting: 1945-190. by Frank R. Rayburn.
20. The Evolution of Corporate Reporting Prac¬
tices in Canada, by George J. Murphy.
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 Account¬
ing, by J. C. Lambert and S. J. Lambert.
24. The Oldest Book on Double Entry Book¬
keeping in Germany, Kiyoshi Inoue.
25. An Annotated Bibliography for Historical
Research in Cost Accounting, by Edwin Bar-
tenstein.
26. The Role of Academic Accounting Research:
An Historical Perspective, Eric Flamholtz.
27. The Structure of Scientific Revolutions and
its Implications for the Development of Ac¬
counting Policy, by Diana Flamholtz.
28. Development of Accounting in Hungary
from 1945, by R. L. Scholcz, President
Hungarian Association of Auditors.
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.

Announcement

ANNOUNCING THE 1977 DOCTORAL DISSERTATION RESEARCH STIPENDS
awarded by the TRUSTEES of THE ACADEMY OF ACCOUNTING HISTORIANS

This program provides a financial award to support competitively selected historical research currently being undertaken or accepted as proposed for the topic of a doctoral dissertation in the field of accounting. A committee of Trustees of The Academy will evaluate the applications for the award and select meritorious projects based upon criteria to include

-Relevance of the topic to contemporary issues and/or the subject matter of the history of accounting thought
-Originality of contribution
-Ability of researcher to conduct and complete the research on a timely basis
-Methodology
Applications should Include a recent resume of the researcher, a state-ment as to career objectives and a digest of the proposed research: include a 150 word summary of the project.
Application Deadline – July 15, 1977
Award Date – Announcement to be made at the annual meeting of the Academy in Portland, Oregon, August 22, 1976
Amount of Award – $750.00*
Submit Application to: Dr. Maurice Newman
Chairman of the Trustees
The Academy of Accounting Historians
Box J
University, Alabama 35486
For further information write:
The Academy of Accounting Historians
Box 6999
University, Alabama 35486
*More than one award may be made in a given year.

GUIDE FOR SUBMITTING MANUSCRIPTS

The Academy of Accounting Historians invites manuscripts on subjects related to accounting history for The Accounting Historians Journal. Articles should have scholarly merit and present an original contribution to the knowledge in the field. Articles presenting the results of research from primary sources will be given preference. All articles will be reviewed by two or more members of the Editorial Board. The journal is scheduled to appear each Spring and Fall.

Manuscripts should be in English and of acceptable style and organization for clarity of presentation. Submit three copies double spaced on 8V2 x 11 inch paper. The manuscript should not exceed 5,000 to 7,000 words. The title page should contain name of author, affiliation and address for further correspondence. The title should reappear on the first page of the manuscript but the author should not be identified.

Tables and figures should be numbered, titled and presented in reproducable form. Limited use of original documents etc. can be accommodated in the Journal at modest additional cost to the author by submitting camera-ready copy. Impor¬tant textual materials may be presented in both the original language together with the English translation.
Footnotes should be referenced within the article in numerical sequence. The bibliography should contain full reference to sources arranged in alphabetical order by author. Footnotes should be referenced by consecutive numbering. Infor¬mational footnotes are to be presented at the bottom of the page referenced by letters and should be limited in size and number.
Proofs. Galley proofs will be sent to the author but additions of new material must be strictly limited and excessive alterations will be charged to the author. Ten copies of the Journal on publication will be provided to the author.

Abstract. A 100 word abstract of the article will precede the printed article, and should be submitted with all manuscripts.

Reprints. Authors may order reprints with covers of their articles from the printer. Costs of these are billed directly to the author by the printer. Minimum order 100, prices to be established by printer.

Submit manuscripts to:

Professor Williard E. Stone University of Florida Matherly Hall Gainesville, FL 32611
Subscription can be obtained at the annual rate of $5.00 (for members) or $7.50 (for non-members) by sending orders to: Historians Journal, Drawer HJ, University, AL 35486, or by writing the Secretary of the Academy and paying the subscription in addition to dues.