description: (Master of Arts Thesis, Johns Hopkins University, 1946) Based on an analysis of one of the most complete collections of mercantile account books known to exist, this thesis shows how a prominent early nineteenth century American merchant kept his books, and the uses to which he put the information derived from them. Expense, asset, and capital accounts are treated, along with financial statements, and distinctions are drawn between commission business and investments. The accounts were impeccably kept by double-entry and the thesis is a rarity, in that it shows in detail the application of double-entry to the problems of a going business.
language: English
title: Production factors in cost accounting and works management
titlecomplete: Production factors in cost accounting and works management (The History of accounting)
publisher: Arno Press