History of Accountants

PART II

HISTORY OF ACCOUNTANTS

CHAPTER 1

EARLY ITALIAN ACCOUNTANTS

IN THE COMMUNES AND MARITIME REPUBLICS FIRST ASSOCIATION OF AC-

COUNTANTS AT VENICE QUALIFICATIONS FOR ADMISSION ASSOCIATION

AT MILAN SCALE OF CHARGES PRESCRIBED ACADEMY AT BOLOGNA

VICISSITUDES OF THE OLD ASSOCIATIONS—LAWS RELATING TO ACCOUNTANTS 173

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 EIGHTEENTH CENTURY ACCOUNT-

ANT 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 Incorpora-

Tion 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 Account-

Ants’ 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 So-

CIETY—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 EXAMINA-

TIONS MOVEMENT FOR AMALGAMATION OTHER SOCIETIES IN AUSTRALIA

AND NEW ZEALAND INSTITUTES IN NATAL AND SOUTH AFRICAN RE-

PUBLIC SITUATION IN THE TRANSVAAL ORDINANCE OF LEGISLATIVE

COUNCIL CAPE COLONY INDIA CEYLON HONG KONO SINGAPORE

EOYPT 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 EXA-

MINATION DIFFERENCE BETWEEN AMERICAN AND BRITISH SYSTEMS

EXISTING SOCIETIES OP 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 SOCIE-

TIES 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 Com-

Pared 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

A HISTORY OF ACCOUNTING

AND ACCOUNTANTS

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