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 |
Official URL: http://dx.doi.org/10.1111/j.1467-6281.1985.tb00110...
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 |
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Date Type: | Publication |
Status: | Published |
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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