HISTORICAL ANTECEDENTS
Additions to “Parker—1965″

—”A Surmise Regarding the Origin of Bookkeeping by Double Entry,” (The case for a Roman Origin), P. Kats, The Accounting Review, December 1930, pp. 311-316.

—”The Determination of Profit—An Historical Note,” K. C. Keown, Readings in Australian Accountancy, Butterworths, 1955, pp. 69-73.

—The Evolution: A Contribution to the History and Theory of Com¬mercial Accounting (Der Kettensatz Ein Beitrag zur Geschichte und Theorie des kaufmannischen Rechnens), Karl Kafer, Zurich; Verlag von Schulthess & Co., 1941, 415 pp.

—”The Roman Literal Contract and Double-entry Bookkeeping,” Hermann Herskowitz, Journal of Accountancy, May 1930.

—”Early Bookkeeping,” (Correspondence), Edward Peragallo, Journal of Accountancy, January 1943.

—”Neither Pietra nor Flori,” (Correspondence), Henry Rand Hat-field, Journal of Accountancy, February 1943.

—”The Greeks Had a Word for It,” Journal of Accountancy, October 1945, p. 284.

—”Grave Negligence by Accountants,” (Editorial), Journal of Ac-countancy, July 1930.

—”It’s History,” G. J. Barry, World, (Peat, Marwick, Mitchell & Co.), Summer 1968.

History and Methods of Taxing Business Corporations in Kansas, (1855-1933), William F. Crum, MBA thesis, University of Kansas, 1933.

-“The History of Accountancy,” J. E. Sterrett, The Public Account¬ant, October 1898, pp. 1-4.

-“Development of Accounting Principles in the United States,” C. G. Blough, Berkeley Symposium on the Foundation of Financial Accounting, 1967: comments by C. Devine and S. Zeff, pp. 1-25.

-“Is Accounting History Important?” The Committee on History, The New York Certified Public Accountant, August 1954.

-“Slip Accounting System: Traditional Bookkeeping Procedures in Japan,” K. Someya, The International Journal of Accounting, Fall 1971, pp. 99-114.

-“Pacioli,” in “The Accounting Exchange,” A. C. Littleton, The Accounting Review, April 1944, p. 193.

-“Roman Accounting,” R. Robert, The Accountant, August 10, 1957, pp. 157-158.

-“A Note on F. P. Barnard: The Casting Counter and the Counting Board,” Sybil M. Jack, Abacus, August 1967, pp. 80-82.

-“What is Depreciation?” H. E. Hale, Railway Age, February 16, 1929, p. 403.

-Introducing Women Accountants: Past, Present, and Future, American Woman’s Society of Certified Public Accountants 25th Anniversary and American Society of Women Accountants 20th Anniversary Program, Chicago, 1958, pp. 4-5.

(Vol. 3, No. 2, p. 3, 1976)

-“Fifteenth Century Reserves,” A. C. Littleton, “The Accounting Exchange,” The Accounting Review, October 1944, pp. 457-459.

-“Sixteenth Century Systems,” A. C. Littleton, “The Accounting Exchange,” The Accounting Review, October 1946, pp. 462-463.

-“Two Pioneers of Accountancy,” A. C. Littleton, The Certified Public Accountant, February 1927, pp. 35-37.

-“Thomas Jones, ‘Pioneer,” A. C. Littleton, The Certified Public Accountant, June 1927, pp. 183-186.

-“Pioneers of Accountancy,” A. C. Littleton, The Certified Public Accountant, July 1928, pp. 201-202, 217.

-“The Profession of Accountancy in England,” Murphy, The Ac¬counting Review, September 1940.

—”The Rise of the Profession in England,” Murphy, The Account¬ing Review, March 1940.

—”The Lingering Influences of Medieval Practices,” De Roover, The Accounting Review, March 1940.

—”Dr. Stands for Debit,” Butterbaugh, The Accounting Review, July 1945.

—”Shakespeare and Accounting,” Pritchard, The Accounting Re-view, January 1946.

—”Historical Development of Cost Accounting,” S. P. Garner, The Accounting Review, October 1947.

—”Evolution of the Ledger Account,” A. C. Littleton, The Account¬ing Review, December 1926, pp. 12-13.

—”Early Bookkeeping in Germany,” Stevelinck and Haulotte, The Accountants Magazine, (Scotland), August 1967.

(Vol. 3, No. 3, p. 2, 1976)