| PART I. HISTORY OF
ACCOUNTING |
|
CHAPTER I. NUMERATION |
| Primitive, Greek, Roman, Modern |
3 |
|
CHAPTER II. ANCIENT SYSTEMS OF ACCOUNTING |
| Babylonian and Assyrian -- Egyptian -- Jewish -- Grecian
-- Roman -- Under the Emperor Charlemagne |
16 |
| CHAPTER III. EARLY FORMS OF
ACCOUNTS |
| English Exchequer -- Pipe Rolls -- Scottish Exchequer --
Scottish burgh accounts Audited in Exchequer -- Household Accounts of
Eleanor, Countess of Leicester -- Accounts of the Executors of the
Consort of Edward I.; of the Royal Wardrobe; of English Manors --
Evolutions of the Money Column -- Accounts of the City of London; of the
Livery Companies of London -- Charge and Discharge form --
Accounts of the Lord High Treasurer of Scotland -- Accounts of the
Cities of Aberdeen, Edinburgh, Glasgow, Dublin -- Arabic Numerals --
Accounts of the Household Expenses of the Princess Elizabeth; of
the Churchwardens of Ludlow -- Thane of Cawdor -- King's College,
Aberdeen -- Merchants' House of Glasgow -- Burgh of Stirling -- Scottish
Forfeited Estates |
41 |
|
CHAPTER IV. HISTORY OF AUDITING |
| Checks in Use among Ancient Peoples -- Excheques Auditing
-- Auditing of the Accounts of English Manors -- Municipalities --
Livery Companies of London -- Private Individuals -- Parochial
Authorities |
74 |
| CHAPTER V. HISTORY OF
BOOK-KEEPING |
| The Oldest Preserved Account-Book -- Other Early
Account-Books of the Thirteenth and Fourteenth Centuries -- the
Development of Book-keeping -- the Earliest Instances of Double-Entry --
the First Printed Treatise on Book-keeping -- Description of the Work of
Paciolo -- the Influence of Paciolo on Subsequent Authors -- the
Earliest Treatists in German, Dutch, English, French and Spanish |
93 |
|
CHAPTER VI. HISTORY OF BOOK-KEEPING (Continued) |
| Gradual Improvements upon the Early Italian Methods --
Petri -- Pietra -- Passchier-Goessens -- Simon Stevin -- the
School-master Authors -- English Authors: in the sixteenth and
seventeenth Centuries -- Peele, Mellis, Carpenter, Dafforne -- the First
Scottish Author -- Exercise Books of George Watson -- Books of
the Darien Scheme -- "Jones' English System of Book-keeping"
-- Modern Developments |
134 |
|
PART II. HISTORY OF ACCOUNTANTS |
|
CHAPTER I. EARLY ITALIAN ACCOUNTANTS |
| In the Communes and Maritime Republics -- First
Association of Accountants at Venice -- Qualifications for Admission --
Association at Milan -- Scale of Charges Prescribed -- Academy at
Bologna -- Vicissitudes of the old Associations -- Law Relating to
Accountants |
178 |
|
CHAPTER II. SCOTLAND -- BEFORE THE CHARTERS |
| The Origin of the Profession in Edinburgh -- Early
Association with Legal Profession -- Some Prominent Accountants of the
Eighteenth Century -- Anecdotes of James Balfour -- the Founders of the
Scottish Life Assurance Societies -- Letter of Sir Walter Scott Relating
to the Profession -- Early Glasgow Accountants -- Large
Bankruptcies in Latter Part of the Eighteenth Century -- Accountant
Firms then Established -- An Early Statement of the Scope of the
Profession in Glasgow -- Early Accountants in Aberdeen, Dundee, etc. |
181 |
|
CHAPTER III. SCOTTISH CHARTERED ACCOUNTANTS |
| Formation of the Edinburgh Society -- Incorporation by
Royal Charter -- Formation of the Glasgow Institute and Incorporation by
Royal Charter -- Examination of Candidates -- General Examining Board --
Adoption of Professional Title and Letters C.A. -- Interest of the
Societies in Public Affairs -- Legislation for Accountants -- Lectures --
Publications -- Membership -- Qualifications for Admission -- Hall and
Library of the Edinburgh Society -- Evening Classes -- Endowment and
Annuity Fund -- The Accountants' Company Volunteer Brigade -- Students'
Society -- Deceased Presidents -- Hall and Library of the Glasgow
Institute -- Classes -- Students' Society -- Social Functions --
Deceased Presidents -- Share in Volunteer Movement -- Incorporation of
Aberdeen Society -- Students' Society -- Widows' Fund |
203 |
|
CHAPTER IV. ENGLAND AND IRELAND |
| Early Accountants in England and Wales --
Growth in Nineteenth Century -- Formation of First Societies --
Institute of Chartered Accountants in England and Wales -- Society of
Accountants and Auditors -- The Profession in Ireland -- Institute of
Chartered Accountants in Ireland -- Isle of Man and Channel Islands |
232 |
| CHAPTER V. THE BRITISH
COLONIES, ETC. |
| Societies Formed in Montreal, Toronto, Nova
Scotia, Manitoba and British Columbia -- Institutes in Australasia --
Uniform Examinations -- Movement for Amalgation -- Other Societies in
Australia and New Zealand -- Institutes in Natal and South African
Republic -- Situation in the Transvaal -- Ordinance of Legislative
Council -- Cape Colony -- India -- Ceylon -- Hong Kong -- Singapore --
Egypt |
253 |
|
CHAPTER VI. THE UNITED STATES OF AMERICA |
| The Profession only Recognised Recently --
The First Society of Public Accountants -- The Movement for State
Legislation -- The First C.P.A Law -- Similar Laws in Other States --
Subjects of Examination -- Difference between American and British
Systems -- Existing Societies of Accountants in the States -- Federation
of Societies -- Congress at St. Louis -- Conditions of Practice in the
United States -- The Profession in Cuba |
271 |
| CHAPTER VII. THE CONTINENT
OF EUROPE |
| Numerous Societies in Italy -- Sphere of
the Accountant There -- Periodical Congresses -- Proposed Law as to
Accountants -- Societies in Holland, Sweden, and Belgium -- Situation in
France, Spain, Germany, Russia, and the Other European Countries, with
Information as to the Law and Practice in Matters of Accounting |
281 |
|
CHAPTER VIII. OTHER FOREIGN COUNTRIES |
| Societies in Argentina, Uruguay, and Peru --
Situation in Brazil, Chile, Central America, Mexico and Other Countries --
Practice in China and Japan -- Japanese Commercial Code as to Accounts
and Balance-sheets |
302 |
| CHAPTER IX. DEVELOPMENT OF
THE PROFESSION |
| Nature of Business Fifty Years Ago and at
the Present Day Compared -- Development of Auditing -- Joint-stock
Company Legislation -- Local Authorities' Accounts -- Bankruptcies and
Liquidations -- The Teaching of Book-keeping -- Judicial Factories --
Growth of the Societies -- Is the Profession Overstocked? |
314 |
| CHAPTER X. THE POSITION AND
PROSPECT |
| Number of Professional Accountants --
Different Countries Compared -- Formation of Rival Societies -- Desire
for Legislative Control -- Dangers to be Guarded Against -- Future
Development |
334 |
| APPENDICES |
| I. Bibliography of Book-Keeping |
343 |
| II. Lists of Deceased Scottish Accountants,
with Notes |
361 |
| III. Fiftieth Anniversary of Incorporation -- |
|
| 1. The Society of Accountants in Edinburgh |
401 |
| 2. The Institute of Accountants and
Actuaries in Glasgow |
430 |
| INDEX |
453 |
