An accounting thesaurus : 500 years of accounting by Richard L. Chambers

By Richard L. Chambers

A compilation drawn from over 500 years of English language accounting literature reflecting a life of scholarly enquiry, this ebook includes over 5000 quotations of among 1-20 strains in size. The publication goals to offer an old point of view in addition to an up to date evaluate of what accounting and accountants have been, are and do, and is meant either as a reference publication and a learn instrument. Its diversity extends from normal curiosity to the complicated, masking ideas, practices and criteria, expert and educational critiques, and the social and logical foundations of accounting; it additionally attracts at the paintings of students in different fields that experience a few pertaining to accounting paintings and inspiration.

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2 million of October 1 878. Tyson, 1 974, 1 30 The rapid growth of the railroad interest has developed everywhere embryo accoun­ tants in more or less profusion, whose greatest delight seems to have been to introduce in connection with the property with which they were identified all the new and strange forms and observances that occurred to them. In the progress of their work what was before luminous such men make wholly incomprehensible; with them the dawn is ever succeeded by eternal darkness .

His actions seemed ruled with a ruler . . Tipp never mounted the box of a stage coach in his life, or leaned against the rails of a balcony; . . or looked down a precipice; or let off a gun; or went upon a water party; . . neither was it recorded of him. that for lucre, or for intimidation, he ever forsook friend or principle. Lamb, 1 820/ 1 963, 54-56 If my nephew is steady, cautious, fond of sedentary life and quiet pursuits, and at the same time proficient at arithmetic and with a disposition towards the prosecu­ tion of its higher branches, he cannot follow a better line than that of an accountant.

Peragallo, 1 938, 92 Bookkeeping is the science and art of correctly recording in books of account all those business transactions that result in the transfer of money and money' s worth . . the art of keeping accounts in such a manner that a man may know the true state of his business and property by an inspection of his books. Carter, 1 923, 1 25 An Accounting Thesaurus By calling accounting a science, attention is directed to the orderly classifications used as the accountant' s framework, and to the known body of facts which in a given case are fitted into this framework.

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