The Accounting Historians Journal
Spring 1979
Volume 6, Number 1

The Birmingham Publishing Company
130 South 19th Street
Birmingham, Alabama 35203

THE ACCOUNTING  HISTORIANS JOURNAL
Semiannual Publication of The Academy of Accounting Historians
Volume 6, Number 1    Spring 1979

CONTENTS

Feature Articles

Corporate Asset Revaluations: 1925 – 1934 — Gadis J. Dillon
New Insights of British Entrepreneurial Performance — 1914 — Robert R.  Locke
Early Encounters Between CPAs and the SEC — lohn L Carey
1794 — Middletown, Delaware — From Accounting Records — Williard E. Stone
On Mercantile Accounting in Pre-lndustrial Iran — T. Khodadoust and Paul Friskoff
Accounting for Les Forges De Saint-Maurice 1730 – 1936 — Harvey Mann

Historical Nuggets

Barter Bookkeeping: A Tenacious System — Dale L. Flesher
George Washington as an Accountant — Helen M. Cloyd
Baily’s Paradox — R. P. Brief

Book Reviews

ASSET APPRECIATION,  BUSINESS INCOME AND PRICE LEVEL ACCOUNTING: 1918-1935
THE CHARTERED ACCOUNTANT IN AUSTRALIA, GOLDEN JUBILEE ISSUE
REX WINEBURY, THOMSON MCLINTOCK AND CO.—THE FIRST HUNDRED YEARS
MEDIEVAL FINANCE: A COMPARISON OF FINANCIAL INSTITUTIONS IN NORTHWESTERN EUROPE
LES PLUS ANCIENS COMPTES DE LA VILLE DE MONS (1279-1356)
STUDIES IN THE HISTORICAL MATERIALS OF ACCOUNTING
A STUDY OF ACCOUNTING HISTORY IN CHINA
CUNARD AND THE NORTH ATLANTIC 1840-1893
ROBERT H. MONTGOMERY: A PIONEER LEADER OF AMERICAN ACCOUNTING

Research and Publication Features

Dissertation Abstracts — Neal, Doti,
Updike, Holland,  Strefeler,  Roberts, Moseley
Announcements