The Accounting Historians Journal
Spring 1978
Volume 5, 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 5, Number 1 Spring 1978

CONTENTS

Feature Articles Page
The Evolution of Accounting for Corporate Treasury Stock in the United States — Norlin Rueschhoff
Influence Of Nineteenth And Early Twentieth Century Railroad Accounting — J. L. Boockholdt
A New Perspective on the Evolution of Double-Entry Bookkeeping — John J. Williams
Auditing in the Athenian State in the Golden Age (500-300 B.C.) — George Costouros
The Oldest German Bookkeeping Text — Kiyoshi Inoue
Grammateus Reappears in 1911 — Williard E. Stone

Historical Nuggets
The President’s Report (1889) — John Heins
Benjamin Gilliam’s Book (1700) — William Holmes

Book Reviews
HISTORY OF ACCOUNTING EVOLUTION IN THE USSR (1917-1972) Kimizuka and Mori.
THE BOOKKEEPING METHODS OF THE EDO ERA IN JAPAN Inouye and Hamada
HISTORY OF THE DEVELOPMENT OF ACCOUNTING IN JAPAN Moteki
WRITTEN CONTRIBUTIONS OF SELECTED ACCOUNTING PRACTITIONERS, VOLUME 1: – RALPH S. JOHNS Flesher
THEORY OF ACCOUNTS Oliver
PIONEERS OF A PROFESSION Gaffikin
THE ACCOUNTING HALL OF FAME: PROFILE OF THIRTY-SIX MEMBERS Luneski
THE EARLY RECORDS OF THE BANKES FAMILY AT WINSTANLEY Freear
THE WEST REDING TEXTILE INDUSTRY Edwards

Research and Publication Features
Doctoral Dissertation Abstracts — Yuen-Ko Fu, Fujita, Murphy, Mann, Hunthausen, Lewis, Davis
Announcements