The Accounting Historians Journal
Spring 1982
Volume 9, Number 1

The Birmingham Publishing Company
130 South 19th Street
Birmingham, Alabama 35233

THE ACCOUNTING HISTORIANS JOURNAL
Semiannual Publication of The Academy of Accounting Historians
Volume 9, Number 1 Spring, 1982

CONTENTS

Feature Articles

History of LIFO — HARRY ZVI DAVIS
A Brief History of Property and Depreciation Accounting in Municipal Accounting — JAMES H. POTTS
Threefold Bookkeeping by Matthäus Schwarz — KIYOSHI INOUE
The Final Examinations of the Institute of Chartered Accountants in England and Wales, 1882-1981 — JOHN FREEAR

Historical Nuggets

Hicks on Accounting — RICHARD P. BRIEF
An Historical Perspective of Net Present Value and Equivalent Annual Cost — THOMAS W. JONES AND J. DAVID SMITH
History in Today’s Business School — DAVID D. VAN FLEET AND DANIEL A. WREN

Book Reviews

Business Methods and The War, The Funda¬mentals of Manufacturing Costs, and Published Balance Sheets and Window Dressing – TALBERT
The Effect of Scientific Management on the Development of the Standard Cost System – BISHOP
Business Education and Accountancy – SEATON
The Herwood Library of Accountancy – BURKETT
La Science des Comptes Mise à la Portée de Tous – COLASSE
Historians and the Living Past: The Theory and Practice of Historical Study – GAFFIKIN
The Significance of Organizational Conflict on the Legislative Evolution of the Accounting Profession in the United States – NEUMANN

Congress of Accountants

Official Record of the Proceedings of the Congress of Accountants – MORGAN

Doctoral Research

Dissertation Abstracts — Andrews, Berger,
Longfellow, McWatters, Kicza, Robles, Cooper, Bartels
Announcements