Accounting Evolution to 1900

accompt amount appeared assets audit auditors balance-sheet bank bankrupt bankruptcy calculation capital account cash cashbook chapter charges commercial complete coördinated corporation cost accounting court creditors Cronhelm dare debet debit and credit debtor debts depreciation dito dividends double entry double-entry bookkeeping early elements English enterprise example expenditures expenses fact factory gain give income increase indicate interest inventory investment Italian J. S. Lewis joint-stock companies journal entry keeping later ledger account ledger entries limited liability London material ment merchandise merchant method modern nineteenth century original owes Paciolo partnership period persons practice present production Profit and Loss proprietor proprietorship received records rules separate shareholders Simon Stevin statement technical texts tion trade transaction analysis transferred trial balance unsold Vict wages words writers XXX XXX XXX