The origins and evolution of the double account system: an example of accounting innovation

Edwards, John Richard ORCID: https://orcid.org/0000-0002-1526-8523 1985. The origins and evolution of the double account system: an example of accounting innovation. Abacus 21 (1) , pp. 19-43. 10.1111/j.1467-6281.1985.tb00110.x

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Abstract

The distinguishing characteristic of the double account system is the subdivision of the conventional balance sheet into a capital account and a revenue account, and it is the purpose of this paper to explain why it became the practice of railway companies to publish accounts in this form.

Item Type:	Article
Date Type:	Publication
Status:	Published
Schools:	Schools > Business (Including Economics)
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Uncontrolled Keywords:	Accounting history; Double-account
Publisher:	Wiley-Blackwell
ISSN:	0001-3072
Last Modified:	25 Oct 2022 09:47
URI:	https://orca.cardiff.ac.uk/id/eprint/60001

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