query: who is known as the father of accounting

pos: Luca Pacioli Luca Pacioli Fra Luca Bartolomeo de Pacioli (sometimes "Paccioli" or "Paciolo"; 1447 – 19 June 1517) was an Italian mathematician, Franciscan friar, collaborator with Leonardo da Vinci, and an early contributor to the field now known as accounting. He is referred to as "The Father of Accounting and Bookkeeping" in Europe and he was the first person to publish a work on the double-entry system of book-keeping on the continent. He was also called Luca di Borgo after his birthplace, Borgo Sansepolcro, Tuscany. Luca Pacioli was born between 1446 and 1448 in the Tuscan town of Sansepolcro where he received

pos: Luca Pacioli Luca Pacioli Fra Luca Bartolomeo de Pacioli (sometimes "Paccioli" or "Paciolo"; 1447 – 19 June 1517) was an Italian mathematician, Franciscan friar, collaborator with Leonardo da Vinci, and an early contributor to the field now known as accounting. He is referred to as "The Father of Accounting and Bookkeeping" in Europe and he was the first person to publish a work on the double-entry system of book-keeping on the continent. He was also called Luca di Borgo after his birthplace, Borgo Sansepolcro, Tuscany. Luca Pacioli was born between 1446 and 1448 in the Tuscan town of Sansepolcro where he received

pos: Luca Pacioli home town of Sansepolcro in 2008. Based on Leonardo da Vinci's long association with the author and his having illustrated "De divina proportione", some scholars speculate that Leonardo either drew the chess problems that appear in the manuscript or at least designed the chess pieces used in the problems. Luca Pacioli Fra Luca Bartolomeo de Pacioli (sometimes "Paccioli" or "Paciolo"; 1447 – 19 June 1517) was an Italian mathematician, Franciscan friar, collaborator with Leonardo da Vinci, and an early contributor to the field now known as accounting. He is referred to as "The Father of Accounting and Bookkeeping" in Europe

neg: Richard Stone While he was not the first economist to work in this field, he was the first to do so with double entry accounting. Double entry accounting basically states that every income item on one side of the balance sheet must be met by an expenditure item on the opposite side of the accounting sheet therefore creating a system of balance. This double entry system is the basis of nearly all modern accounting today. This allowed for a reliable way of tracking trade and wealth transfer on a global scale. He is sometimes known as the 'father of national income accounting',

neg: Deborah DeHaas in Gulf Oil's accounting department while DeHaas's father went to medical school. After DeHaas's father became an obstetrician, her mother left accounting but became involved in local affairs. She started the Head Start program in Washington, and was the first woman on the local city council. DeHaas considers her mother to be a great influence in her career. DeHaas is married to Dave Underwood, who she met at Arthur Andersen. They have three sons. DeHaas attended Duke University and graduated with a Bachelor's degree in management science and accounting in 1981. Also, in 1981, DeHaas joined the accounting firm Arthur

neg: See Wai Hun See Wai Hun See Wai Hun also known as Wai Hun, is a Malaysian financial technology professional. She is the co-founder and CEO of JurisTech, a fintech company based in Malaysia. As a teenager, Wai Hun wanted to be a lawyer, her father suggested it would be an ideal career path for her since she was good at winning arguments. As a young adult, Wai Hun thought a career in accounting would be a better option. But first semester into her accounting degree at Tunku Abdul Rahman University College, she decided accounting wasn't for her. She wanted to study a

neg: J. Lee Nicholson J. Lee Nicholson Jerome Lee (J. Lee) Nicholson (1863 - November 2, 1924) was an American accountant, industrial consultant, author and educator at the New York University and Columbia University, known as pioneer in cost accounting. He is considered in the United States to be the "father of cost accounting." Nicholson most important contributions to cost accounting consisted of "emphasizing "cost centres" and the "measuring of profits for individual departments" based on machine hour rates." Also he helped establishing the National Association of Cost Accountants (NACA) in 1920, which resulted into the Institute of Management Accountants. Born in Trenton, New

neg: History of accounting Sovereign State. The Italian Luca Pacioli, recognized as "The Father of accounting and bookkeeping" was the first person to publish a work on double-entry bookkeeping, and introduced the field in Italy. The modern profession of the chartered accountant originated in Scotland in the nineteenth century. Accountants often belonged to the same associations as solicitors, who often offered accounting services to their clients. Early modern accounting had similarities to today's forensic accounting. Accounting began to transition into an organized profession in the nineteenth century, with local professional bodies in England merging to form the Institute of Chartered Accountants in England and

neg: Haas School of Business as the father of the business cycle analysis. Charles Staehling taught accounting at the college from 1921–51 and was known for adding a theoretical framework to the praxis-oriented teaching of accounting principles. Henry Mowbray, who taught from 1910 to 1948, wrote the first college textbook on insurance. The College of Commerce was founded in the liberal arts tradition, drawing on faculty from other disciplines on campus. Carl C. Plehn was appointed the first dean of the new college in 1898. Plehn, a finance professor educated in Germany, drafted the college's first curriculum for a Bachelor of Science degree. The initial

neg: Petro Poroshenko Odessa Oblast, on 26 September 1965 to Oleksij Ivanovich Poroshenko and Evgenia Sergeevna (née Grigorchuk). His father, , was an engineer and later government official who managed several factories during the Soviet rule in Ukraine. Little is known about his mother but a Ukrainian newspaper said she was an accountant, who taught at a vocational and technical school of accounting. He also spent his childhood and youth in Bendery (Moldavian SSR, now under "de facto" control of the unrecognized breakaway state Transnistria). where his father Oleksij was heading a machine building plant. In his youth, Poroshenko practiced judo and sambo,

neg: Adunni Ade break up with their father, she would continue being a single parent. Adunni Ade Adunni Ade is a Nigerian actress and model. Adunni was born in Queens, New York, United States to a German American mother and a Yoruba Nigerian father. She was raised in Lagos and the United States. She had her elementary schooling in Lagos and Ogun states. Her Lagos-based father, who is also a successful businessman inspired her to study Accounting. She earned a degree in accounting at the University of Kentucky in 2008. Adunni worked in the housing and insurance sectors in the United States before

neg: Ted Phillips in Oneida, New York and was raised in Nashua, New Hampshire. He graduated from The University of Notre Dame with an undergraduate degree in business and accounting. He worked for the accounting and consulting firm Ernst and Whinney, now known as Ernst & Young, as an auditor and tax accountant from 1979 to 1983. Phillips is the father of three sons: Matthew, Max, and Frank. Phillips began his career with the organization on September 28, 1983 as the team's Controller. After about four years, he was promoted to the Director of Finance. Here, he was responsible for the club's business

neg: Edward N. Coffman Edward N. Coffman Edward N. (Ed) Coffman (1942 - July 24, 2014) was an American accounting scholar and Professor of accounting at Virginia Commonwealth University. Coffman was especially known for his work on accounting history: its definition, relevance, and methodology. Coffman was born and raised in West Point, Virginia, where his father worked at the local paper mill. After high school Coffman initially started working there as well. He returned to college in 1962, to the Virginia Commonwealth University, where he obtained his BA in 1965 and his MA in 1967. In 1970 he obtained his PhD from George Washington

neg: Edward W. Stack Edward W. Stack Edward W. Stack, also known as Ed Stack, is an American businessman and executive. Since 1984, Stack serves as chairman and chief executive officer of Dick's Sporting Goods, a sports equipment retailing company founded in 1948 by his father, Dick Stack. Edward W. Stack is the son of Richard "Dick" Stack, who founded sports equipment retailer Dick's Sporting Goods in 1948. He grew up in the East Side neighborhood of Binghamton, New York, attended public schools, and played baseball and football at Binghamton North High School. Stack received a Bachelor of Arts and Science degree in accounting

neg: Bruce Marshall none of the fiction he wrote before the Second World War gained as much notoriety or staying power as "Father Malachy's Miracle" (1931). After the Second World War Marshall became a writer full-time, giving up his work as an accountant. As to his dual career as an accountant and writer, Marshall once said, "I am an accountant who writes books. In accounting circles I am hailed as a great writer. Among novelists I am assumed to be a competent accountant." Among his better known works after the Second World War is "The White Rabbit" (1953), a biography of Wing Commander

neg: Cindy Lee member for T&T Supermarkets. Cindy Lee was born in Taiwan to one of eight children to a family of entrepreneurs. Her father left revolutionary China in 1948 prior to the establishment of the Communist takeover. She studied accounting at the National Chengchi University in Taiwan and immigrated to Canada in 1976. She worked as a bookkeeper for $5 an hour, which is the 2017 equivalent of $22.21USD, and has been married to her husband Jack () since 1978. They have three children. Cindy Lee Cindy Lee () is a Canadian businesswoman who is best known for being the founder T

neg: Furkan Doğan in the summer of 2010. His father, Ahmet Doğan, who graduated from Rensselaer Polytechnic Institute with an MBA in accounting, is an assistant professor of accounting at Erciyes University. Dogan was not intensely interested in politics, and his participation in the Gaza Freedom Flotilla, was volunteered by himself. He was killed in the Gaza flotilla raid. Doğan's father said that ""Furkan was a US citizen only and he never thought that he would be killed since he was an American citizen."" In his final diary entry written on the ship, he wrote about the beauty of martyrdom: ""It is the

neg: Adunni Ade Adunni Ade Adunni Ade is a Nigerian actress and model. Adunni was born in Queens, New York, United States to a German American mother and a Yoruba Nigerian father. She was raised in Lagos and the United States. She had her elementary schooling in Lagos and Ogun states. Her Lagos-based father, who is also a successful businessman inspired her to study Accounting. She earned a degree in accounting at the University of Kentucky in 2008. Adunni worked in the housing and insurance sectors in the United States before switching to the entertainment industry. She ventured into fashion modelling and featured

neg: Social accounting Social accounting Social accounting (also known as "social accounting and auditing", "social accountability", "social and environmental accounting", "corporate social reporting", "corporate social responsibility reporting", "non-financial reporting" or "accounting") is the process of communicating the social and environmental effects of organizations' economic actions to particular interest groups within society and to society at large. Social Accounting is different from public interest accounting as well as from critical accounting. Social accounting is commonly used in the context of business, or corporate social responsibility (CSR), although any organisation, including NGOs, charities, and government agencies may engage in social accounting. Social Accounting can also

neg: Harry Anson Finney Harry Anson Finney Harry Anson Finney (November 19, 1886 – May 8, 1966) was an American accountant, and Professor of accounting at the Northwestern University. He is known as prolific author in the field of accounting. who had written a leading textbook in accounting, entitled "Principles of accounting" (1935). Born in Postville, Iowa to Solon B. and Ellen Bike Finney, Finney obtained his BA in economics in 1913 at the University of Chicago. In 1917 he obtained his CPA license for the state of Illinois. After graduation Finney taught economics at a high school, and later at the Walton School

neg: The Accounting mostly to the underpaid, unhappy junior and senior auditors, each a prisoner of his own private conflicts and aspirations, and each seeing the discovery and proving of the fraud as his chance for promotion. The novel makes the seemingly boring task of auditing understandable and delves into the hearts of those who make business their life's work. The Accounting The Accounting is a 1958 novel by Scottish writer Bruce Marshall, published as The Bank Audit in the UK. The scene of this novel is Paris, where the branch of a well-known London bank is being audited. A normally routine affair,

neg: L. William Seidman He married a onetime University of Michigan beauty queen named Sarah "Sally" Berry - later and better known as Sally Seidman; they later had six children. He served in the United States Navy as an officer on a destroyer in the Pacific theater during World War II and won a Bronze Star. From 1950 to 1974, Seidman worked in the accounting firm of Seidman & Seidman, which his father and uncles had founded, and served as its managing partner from 1968 to 1974. The firm later merged with another accounting entity, BDO USA, to become BDO Seidman, a nationally active

neg: Darryl M. Bell Tempestt Bledsoe, who co-starred in the NBC TV comedy "The Cosby Show". The couple appeared together in the Fox reality TV series "Househusbands of Hollywood", that debuted in August 2009. Bell graduated from Delbarton School in Morristown, New Jersey in May 1981, where he was one of four African American students, accounting for 1% of the school's enrollment. Bell's father, Travers J. Bell Jr., was the founder of the first black firm on the New York Stock Exchange. Darryl M. Bell Darryl M. Bell (sometimes credited as Daryl Bell; born May 10, 1963) is an American actor best known for

neg: Sustainability accounting Sustainability accounting Sustainability accounting (also known as social accounting, social and environmental accounting, corporate social reporting, corporate social responsibility reporting, or non-financial reporting) was originated about 20 years ago and is considered a subcategory of financial accounting that focuses on the disclosure of non-financial information about a firm's performance to external stakeholders, such as capital holders, creditors, and other authorities. Sustainability accounting represents the activities that have a direct impact on society, environment, and economic performance of an organisation. Sustainability accounting in managerial accounting contrasts with financial accounting in that managerial accounting is used for internal decision making and the

neg: Accounting and cost accounting. Accounting information systems are designed to support accounting functions and related activities. Financial accounting focuses on the reporting of an organization's financial information, including the preparation of financial statements, to the external users of the information, such as investors, regulators and suppliers; and management accounting focuses on the measurement, analysis and reporting of information for internal use by management. The recording of financial transactions, so that summaries of the financials may be presented in financial reports, is known as bookkeeping, of which double-entry bookkeeping is the most common system. Accounting is facilitated by such as standard-setters, accounting

neg: Sustainability accounting creation of new policies that will have an effect on the organisation's performance at economic, ecological, and social (known as the triple bottom line or Triple-P's; People, Planet, Profit) level. Sustainability accounting is often used to generate value creation within an organisation. Sustainability accounting is a tool used by organisations to become more sustainable. The most known widely used measurements are the Corporate Sustainability Reporting (CSR) and triple bottom line accounting. These recognise the role of financial information and shows how traditional accounting is extended by improving transparency and accountability by reporting on the Triple-P's. As a result of triple

neg: Accounting Accounting Accounting or accountancy is the measurement, processing, and communication of financial information about economic entities such as businesses and corporations. The modern field was established by the Italian mathematician Luca Pacioli in 1494. Accounting, which has been called the "language of business", measures the results of an organization's economic activities and conveys this information to a variety of users, including investors, creditors, management, and regulators. Practitioners of accounting are known as accountants. The terms "accounting" and "financial reporting" are often used as synonyms. Accounting can be divided into several fields including financial accounting, management accounting, external auditing, tax accounting

neg: Medici Bank at a high level, maintaining their status as a respectably upper-class and notably wealthy family who derived their money from land holdings in the Mugello region towards the Apennines, north of Florence. The Medicis were not only bankers but innovators in financial accounting. At one point, the Medicis managed most of the great fortunes in the European world, from members of royalty to merchants. There was even a time when the currency issued by the Medicis, the florin, was accepted and used throughout Europe as the preferred currency to conduct business, commerce and trade. Giovanni's father Averardo (?–1363; known as

neg: Edward P. Moxey Edward P. Moxey Edward Preston Moxey, Jr. (October 2, 1881 – April 6, 1943 ) was an American accountant, and the first Professor of Accounting at the Wharton School of Finance and Commerce at the University of Pennsylvania. He is known for his early works on cost keeping in factories, which describe the elementary principles of cost accounting. Born in Philadelphia to Edward P. and Mary Ann, Moxey was named after his father. He was banker, broker, businessman and accountant, had founded the Edward P. Moxey accountancy firm, and had published the 1881 book, entitled "Fluctuations of the New York

neg: Amanzia Guérillot Amanzia Guérillot Amanzia Ammirata Guérillot (20 April 1828, Milan - 1 December 1905, Boffalora sopra Ticino) was an Italian painter of French parentage; known primarily for vedute and still-lifes. Many of her works were mistakenly attributed to her first husband, Angelo Inganni. She was born to a French emigrant family and received her first drawing lessons from her father, Nicolas, who had served as an accounting officer in the French army. In 1845, the painter Angelo Inganni became her mentor and she often served as his model. He also taught her the rudiments of oil painting, in exchange for French

neg: Michael T. Dugan Impact of Academic Accounting Research on Professional Practice: An Analysis by the AAA Research Impact Task Force" received the Accounting Horizons Best Paper Award in 2010. In 2017, Augusta University awarded Dugan with their graduate school's outstanding research award for the recognition that his research brought to the university. Dugan is a divorced father of two children and resides in Evans, Georgia. Michael T. Dugan Michael Timothy Dugan (born 1957) is an accounting academic, currently serving as Professor of Accounting at Augusta University. He is noted for research contributions in the area of predictive ability and market-based archival research. Peers

neg: William J. Vatter at the University of California-Berkeley. Vatter was elected Honorary Fellow of the Australian Society of Accountants, and obtained the American Accounting Association's Outstanding Educator Award and the Centennial Citation from UC Berkeley. He was inducted into the Accounting Hall of Fame in 2004. Articles, a selection: William J. Vatter William Joseph Vatter (1905-1990) was an American accounting scholar and professor of accounting at the University of Chicago and at the University of California-Berkeley known for his "new approach to teaching managerial accounting." Born in Cincinnati, Ohio, Vatter grew up as a talented musician, who played the viola, piano and French

neg: Accounting for leases in the United States Accounting for leases in the United States Accounting for leases in the United States is regulated by the Financial Accounting Standards Board (FASB) by the Financial Accounting Standards Number 13, now known as Accounting Standards Codification Topic 840 (ASC 840). These standards were effective as of January 1, 1977. The FASB completed in February 2016 a revision of the lease accounting standard, referred to as ASC 842. A lease is a contract calling for the lessee (user) to pay the lessor (owner) for use of an asset for a specified period of time. A rental agreement is a lease in

neg: Tax accounting in the United States accounting is known as "commercial accounting," there is a substantial divergence between those and the tax books. "[D]ifferences between tax and commercial accounting rules arise where the tax instrument is employed to pursue economic, social and cultural purposes," write Ault and Arnold. Tax accounting in the United States U.S. tax accounting refers to accounting for tax purposes in the United States. Unlike most countries, the United States has a comprehensive set of accounting principles for tax purposes, prescribed by tax law, which are separate and distinct from Generally Accepted Accounting Principles. The Internal Revenue Code governs the application of tax

neg: Dean Neu Dean Neu Dean Neu is a professor of accounting at York University, Canada. He is a former editor of "Critical Perspectives on Accounting", a former board member of the Parkland Institute and the Director of the Public Interest Accounting Group at York University. He is best known for his studies of accounting power in action: that is how governments, international organizations and corporations use accounting to govern and subjegate less powerful members of society (and how the less powerful respond and resist). This genre of accounting research--what is often referred to as critical accounting research or public interest accounting research--tends

neg: Cash method of accounting Cash method of accounting The cash method of accounting, also known as cash-basis accounting, cash receipts and disbursements method of accounting or cash accounting (the EU VAT directive vocabulary Article 226) records revenue when cash is received, and expenses when they are paid in cash. As a basis of accounting, this is in contrast to the alternative accrual method which records income items when they are "earned" and records deductions when expenses are "incurred" regardless of the flow of cash. The cash method of accounting has historically been one of the four methods of recognizing revenues and profits on contracts,

neg: International Accounting Standards Board International Accounting Standards Board The International Accounting Standards Board (IASB) is the independent, accounting standard-setting body of the IFRS Foundation. The IASB was founded on April 1, 2001, as the successor to the International Accounting Standards Committee (IASC). It is responsible for developing International Financial Reporting Standards (IFRS), previously known as International Accounting Standards (IAS) and promoting the use and application of these standards. On December 31, 1920, The International Accounting Standards Foundation (IASF) was incorporated as a tax-exempt organization in the U.S. state of Delaware. On February 6, 2001, the International Financial Reporting Standards Foundation was also incorporated as

neg: University of Hawaii–West Oahu located on every Hawaiian island. UH West Oahu offers an accounting club to students who are majoring in accounting or want to join a club for fun. The club was created in 2000 and their purpose is to network students with professionals and improve their skills in the accounting industry. The Student National Education Association (SNEA), also known as Education Club, is for students who're majoring in education. SNEA helps students to improve and expand their knowledge of the teaching profession at UHWO. SNEA provides an opportunity for future teachers to be involved with other local teachers in the state

neg: Bob Poe with the company came up to design a new accounting system for the State of Alaska. Poe, who was an avid mountain climber, leaped at the opportunity to move to Alaska and arrived in the state capitol of Juneau in January 1981. The accounting system he created, which came to be known as the Alaska Statewide Accounting System (AKSAS), is still in use in 2009. Democratic Governor Bill Sheffield offered Poe a position in Alaska's Office of Management and Budget in 1983, allowing him to work on creating a new budgeting system for the state. In 1985, Poe went on

neg: Accounting Chamber (Ukraine) Accounting Chamber (Ukraine) Accounting Chamber () is an audit body of the Verkhovna Rada. The chamber's main purpose is to provide a control over use of funds of the State Budget of Ukraine (Article 98, Constitution of Ukraine). Role of the chamber in the Soviet times was performed by the Workers-Peasants Inspection of the USSR. The composition of the Accounting Chamber includes the Chairman of the Accounting Chamber and members of the Accounting Chamber: First Deputy, Deputy Chairman, chief inspectors and the Secretary of the Accounting Chamber. All of them are also known as the Collegiate of the Accounting Chamber

neg: Sage 50 Accounting Sage 50 Accounting Sage 50 Accounting (US) is a business management software subscription-based product published by Sage Group and sold in the United States. It was previously called Peachtree Accounting (U.S.). A conversion to the Peachtree / Sage 50 U.S. data format was made available when Simply Accounting (U.S.) was taken off the market. As of the 2013 edition, the U.S. software is now called Sage 50 (U.S). The Simply Accounting software once known as Bedford Accounting was renamed to Sage 50 Canadian. The Canadian software shared the new brand name with its unrelated U.S. counterpart in 2013, but continues

neg: Cash method of accounting reporting of any inventory at year end can lead to manipulation of taxable income to an enormous extent. Cash method of accounting The cash method of accounting, also known as cash-basis accounting, cash receipts and disbursements method of accounting or cash accounting (the EU VAT directive vocabulary Article 226) records revenue when cash is received, and expenses when they are paid in cash. As a basis of accounting, this is in contrast to the alternative accrual method which records income items when they are "earned" and records deductions when expenses are "incurred" regardless of the flow of cash. The cash

neg: Committee on Accounting Procedure from 1937 to 1945. The committee published Accounting Research Bulletins. Committee on Accounting Procedure The Committee on Accounting Procedure (CAP) was the first private sector organization that had the task of setting accounting standards in the United States. It was a committee run by the American Institute of Accountants (now known as the American Institute of Certified Public Accountants). CAP is the predecessor of the Accounting Principles Board, itself a predecessor to the Financial Accounting Standards Board. Its formation and activities were early efforts to rationalize and legitimize the reporting of business performance. However, it is widely regarded as having

neg: Cheryl Lehman on Accounting", and a member of the Editorial Advisory Board of the "Accounting, Auditing & Accountability Journal". She is also a member of the Board of Editors of "Gender, Work and Organization". Lehman is the author of "Accounting's Changing Role in Social Conflict" (Markus Weiner, 1992) which has been translated into Japanese and Korean. Her articles have been published in such journals as "Accounting, Organizations and Society", "Critical Perspectives on Accounting". and the "Accounting, Auditing & Accountability Journal", among others. Cheryl Lehman Cheryl Lehman, also professionally known as Cheryl R. Lehman, is a professor at Hofstra University and an accounting

neg: Sustainability accounting in the world (social, environmental and economic). The most recent and fully elaborated implementation of CBS is the MultiCapital Scorecard method, first put forward by its creators in 2013. Sustainability accounting Sustainability accounting (also known as social accounting, social and environmental accounting, corporate social reporting, corporate social responsibility reporting, or non-financial reporting) was originated about 20 years ago and is considered a subcategory of financial accounting that focuses on the disclosure of non-financial information about a firm's performance to external stakeholders, such as capital holders, creditors, and other authorities. Sustainability accounting represents the activities that have a direct impact on

neg: Accounting for leases in the United States out of pocket] - [Financed amount] = [Total finance charge] [Total finance charge] / [Term (years)] = [Finance charge per year] [Finance charges per year] / [Financed amount] = Annual Lease Rate Accounting for leases in the United States Accounting for leases in the United States is regulated by the Financial Accounting Standards Board (FASB) by the Financial Accounting Standards Number 13, now known as Accounting Standards Codification Topic 840 (ASC 840). These standards were effective as of January 1, 1977. The FASB completed in February 2016 a revision of the lease accounting standard, referred to as ASC 842. A

neg: Marshall Monroe Kirkman Kirman was also founding father of the Accounting Division of the Association of American Railroads. This article incorporates public domain material from "Marshall Monroe Kirkman : Obituary" in: "Auditor Report of the Railway Accounting Officers," Association of American Railroads. Accounting Division (1921). Vol. 37, p. 480 Marshall Monroe Kirkman Marshall Monroe Kirkman (July 10, 1842 – April 17, 1921) was an American authority on railways, who wrote extensively on the subject of railways. Born on the prairies in Morgan County, Illinois, Kirkman was raised far from any town or school and received private education and some years of common school.

neg: Accounting to developments in writing, counting and money; there is also evidence for early forms of bookkeeping in ancient Iran, and early auditing systems by the ancient Egyptians and Babylonians. By the time of the Emperor Augustus, the Roman government had access to detailed financial information. Double-entry bookkeeping was pioneered in the Jewish community of the early-medieval Middle East and further refined in medieval Europe. With the development of joint-stock companies, accounting split into financial accounting and management accounting. The first work on a double-entry bookkeeping system was published in Italy, by Luca Pacioli ("Father of Accounting"). Accounting began to transition

neg: Come Home Love: Dinner at 8 ask him for advice on how to handle Lei-hung, since her unemployed make-up artist uncle, Lam Yi-mak (Power Chan), who lives with her, has a similar personality to Lei-hung. Siu-siu learns that Hiu-san does have a softer side when she coincidentally meets his father Koo Lik-hang (Chung King-fai) after losing her cellular phone. Siu-siu is tricked by her co-worker into transferring out of the accounting department, as she thinks someone will be fired because of company budget issues. Due to her kindness towards her co-workers, she volunteers to leave the accounting department and interviews for all available positions within TVI,

neg: College Football All-America Team Writers' team is AT&T, after several years of Cingular being the sponsor. The Walter Camp Football Foundation (WCFF) All-America team is selected by the head coaches and sports information directors of the 120 Football Bowl Subdivision schools and certified by UHY Advisors, a New Haven-based accounting firm. Walter Camp, "The Father of American Football," first selected an All-America team in 1889. The WCF claims an 80% participation rate in the voting for its All-America team. "Sporting News", formerly known as "The Sporting News" and known colloquially as "TSN", have teams college football editors and staff select teams, which they have

neg: Social accounting include Laventhol and Horwath, then a reputable accounting firm, and the First National Bank of Minneapolis (now U.S. Bancorp). Yet social accounting practices were only rarely codified in legislation; notable exceptions include the French bilan social and the British 2006 Companies Act. Interest in social accounting cooled off in the 1980s and was only resurrected in the mid-1990s, partly nurtured by growing ecological and environmental awareness. Social accounting Social accounting (also known as "social accounting and auditing", "social accountability", "social and environmental accounting", "corporate social reporting", "corporate social responsibility reporting", "non-financial reporting" or "accounting") is the process of communicating the

neg: Howling Wolf (Cheyenne) Howling Wolf (Cheyenne) Howling Wolf (Cheyenne: Ho-na-nist-to, 1849–July 5, 1927) was a Southern Cheyenne warrior who was a member of Black Kettle's band and was present at the Sand Creek Massacre in Colorado. After being imprisoned in the Fort Marion in Saint Augustine, Florida in 1875, Howling Wolf became a proficient artist in a style known as Ledger art for the accounting ledger books in which the drawings were done. Howling Wolf, along with his father Eagle Head (Minimic), were in the Southern Cheyenne camp on Sand Creek in Colorado Territory on the morning of November 29, 1864 when they

neg: Generally Accepted Accounting Practice (UK) Accounting Principles, or Generally Accepted Accounting Policies. Accounting standards derive from a number of sources. The chief standard-setter is the Accounting Standards Board (ASB), which issues standards called "Financial Reporting Standards" (FRS). The ASB is part of the Financial Reporting Council, an independent regulator funded by a levy on listed companies, and it replaced the Accounting Standards Committee (ASC), which was disbanded in 1990 following a number of criticisms of its work. To the extent that the ASC's pronouncements, known as "Statements of Standard Accounting Practice" (SSAPs), have not been replaced by FRS, they remain in force. The ASB has

neg: Howling Wolf (Cheyenne) in a Wild West show in Houston, Texas. Howling Wolf (Cheyenne) Howling Wolf (Cheyenne: Ho-na-nist-to, 1849–July 5, 1927) was a Southern Cheyenne warrior who was a member of Black Kettle's band and was present at the Sand Creek Massacre in Colorado. After being imprisoned in the Fort Marion in Saint Augustine, Florida in 1875, Howling Wolf became a proficient artist in a style known as Ledger art for the accounting ledger books in which the drawings were done. Howling Wolf, along with his father Eagle Head (Minimic), were in the Southern Cheyenne camp on Sand Creek in Colorado Territory on

neg: Committee on Accounting Procedure Committee on Accounting Procedure The Committee on Accounting Procedure (CAP) was the first private sector organization that had the task of setting accounting standards in the United States. It was a committee run by the American Institute of Accountants (now known as the American Institute of Certified Public Accountants). CAP is the predecessor of the Accounting Principles Board, itself a predecessor to the Financial Accounting Standards Board. Its formation and activities were early efforts to rationalize and legitimize the reporting of business performance. However, it is widely regarded as having failed. George O. May was vice chairman of the committee

neg: Frank A Buckless Buckless as a reviewer. Buckless is an editor for several textbooks used in higher education and industry. Many of these have multiple editions. The Auditing cases book compiled by the Technical Working Group on Education in Fraud and Forensic Accounting is a suggested reading for forensic accounting. Frank A Buckless Frank A Buckless (born April 9, 1958) is an American business educator, textbook editor and author, as well as consultant who is known for his expertise in auditing. Buckless is the KPMG Professor and Interim Dean at North Carolina State University’s Poole College of Business. Buckless was born on April

neg: Accounting for leases in the United States never greater than the asset's fair market value). To distinguish the two, the Financial Accounting Standards Board (FASB) provided criteria for when a lease should be capitalized, and if any one of the criteria for capitalization is met, the lease is treated as a capital lease and recorded on the financial statements. The primary standard for lease accounting is Statement of Financial Accounting Standards No. 13 (FAS 13), which has been amended several times; it is known as topic 840 in the FASB's new Accounting Standards Codification. The basic criteria for capitalization of a lease by lessee are as follows:

neg: David J. Cooper David J. Cooper David J. Cooper is a Professor of Accounting at the University of Alberta, Canada. He is the co-founder, along with Anthony Tinker, of the academic journal Critical Perspectives on Accounting and is also a long-time associate editor of Accounting, Organizations and Society. He is best known as a central figure and co-founder of the critical accounting and public interest accounting movements: movements which emphasize the importance of not only studying the roles of accounting in organizations and society but also using this knowledge to intervene in the public sphere. Dr. Cooper was born in London, England. He

neg: Cheryl S. McWatters of her parents. McWatters is editor of "Accounting History Review" and associate editor of the "Journal of Operations Management" and "Accounting Perspectives". She serves on the editorial boards of "Accounting, Auditing and Accountability Journal" and "Accounting Historians Journal". Cheryl S. McWatters Cheryl S. McWatters is professor and Father Edgar Thivierge Chair in Business History at the Telfer School of Management, University of Ottawa. She was previously a professor at the University of Alberta and associate professor at McGill University. McWatters is a qualified accountant and earned her B.A., M.B.A. and Ph.D. all from Queen's University, Kingston, Ontario. Her work relates

neg: David J. Cooper in the 1990s. More recently, Dr. Cooper has served as a Board member and resident accounting expert for the Parkland Institute, a Canadian-based public think-tank. Dr. Cooper has supervised and/or acted as mentor to a group of prominent accounting academics. These include Keith Robson (editor-in-chief of Accounting, Organizations and Society), Vaughan Radcliffe (who has studied public secrets within governmental accounting), Dean Neu (another public interest accounting researcher), and Daniel Martinez (who studies NGO accountability). David J. Cooper David J. Cooper is a Professor of Accounting at the University of Alberta, Canada. He is the co-founder, along with Anthony Tinker, of

neg: RCA open-source application (OLAP database), published by Jedox AG. Palo has been designed as an Add-in to spreadsheet software (i.e., Microsoft Excel). RCA open-source application RCA Open-Source Application (ROSA) is an open-source management accounting application that aims to provide decision support information to managers. Resource consumption accounting (RCA) is a principle-based approach to management accounting that combines German management accounting techniques known as Grenzplankostenrechnung (GPK) with a disciplined form of activity-based costing. ROSA uses resource consumption accounting (RCA) which is internationally recognized as the most robust form of cost management measurement for providing marginal cost analytics. ROSA is classified as a non-web open-source

neg: Green accounting for polluters and incentives (such as tax breaks, polluting permits, etc.) are also a crucial part of this type of accounting. The System of National Accounts (SNA) defines Net Domestic Product (NDP) as:NDP = Net Exports + Final Consumption (C) + Net Investment (I)This is also a typical formula found in articles and texts about accounting. Green Accounting, however, uses the System of Environmental Economic Accounting (SEEA), which focuses on the depletion of scarce natural resources and measures the costs of environmental degradation along with its prevention. Thus, the NDP is newly defined as Green NDP, or also known as

neg: Environmental accounting Environmental accounting Environmental accounting is a subset of accounting proper, its target being to incorporate both economic and environmental information. It can be conducted at the corporate level or at the level of a national economy through the System of Integrated Environmental and Economic Accounting, a satellite system to the National Accounts of Countries (among other things, the National Accounts produce the estimates of Gross Domestic Product otherwise known as GDP). Environmental accounting is a field that identifies resource use, measures and communicates costs of a company’s or national economic impact on the environment. Costs include costs to clean up

neg: RCA open-source application RCA open-source application RCA Open-Source Application (ROSA) is an open-source management accounting application that aims to provide decision support information to managers. Resource consumption accounting (RCA) is a principle-based approach to management accounting that combines German management accounting techniques known as Grenzplankostenrechnung (GPK) with a disciplined form of activity-based costing. ROSA uses resource consumption accounting (RCA) which is internationally recognized as the most robust form of cost management measurement for providing marginal cost analytics. ROSA is classified as a non-web open-source application, bringing many of the key modeling techniques of the RCA model to life. It provides a hands-on approach

neg: International Accounting Standards Board In 2008, American companies gave £2.4 million, more than those of any other country. However, contributions fell in the wake of the financial crisis of 2007–2010, and a shortfall was reported in 2010. Academics such as Oxford professor Karthik Ramanna have criticized this arrangement as facilitating regulatory capture. International Accounting Standards Board The International Accounting Standards Board (IASB) is the independent, accounting standard-setting body of the IFRS Foundation. The IASB was founded on April 1, 2001, as the successor to the International Accounting Standards Committee (IASC). It is responsible for developing International Financial Reporting Standards (IFRS), previously known as International

neg: James Marwick James Marwick James Marwick (b. 1862 in Edinburgh, Scotland) was an original founder of an accounting office that became one of the Big Four auditors, KPMG. Marwick's father was Sir James David Marwick, an Orcadian who was Town Clerk of Glasgow from 1873 to 1904. The young Marwick qualified as a chartered accountant, and began his accounting practice in Glasgow, and travelled to Australia to conduct a bank examination for a group of Scottish investors during the Australian banking crisis in the 1890s. Marwick later travelled from Australia to Canada and, impressed with business opportunities in North America and cultivating

neg: Philosophy of accounting as human beings which must be respected. Hence, according to this theory, an ethical decision is one that considers the rights of others. On the other hand, a decision is unethical to the extent that it violates another person’s rights. Generally, there are two categories of rights: (1) natural rights- rights that exist independently of any legal obligations, often known as human rights and (2) Legal rights and contractual rights- rights that are respected due to social agreement. Amongst natural rights, the right of truth is the most significant in the function of accounting. The clients who request financial statements

neg: Environmental full-cost accounting treating the built environment as a sort of ecosystem to minimize its own wastes. Environmental full-cost accounting Environmental full-cost accounting (EFCA) is a method of cost accounting that traces direct costs and allocates indirect costs by collecting and presenting information about the possible environmental, social and economical costs and benefits or advantagesin short, about the "triple bottom line"for each proposed alternative. It is also known as true-cost accounting (TCA), but, as definitions for "true" and "full" are inherently subjective, experts consider both terms problematical. Since costs and advantages are usually considered in terms of environmental, economic and social impacts, full

neg: General ledger General ledger A general ledger contains all the accounts for recording transactions relating to a company's assets, liabilities, owners' equity, revenue, and expenses. In modern accounting software or ERP, the general ledger works as a central repository for accounting data transferred from all subledgers or modules like accounts payable, accounts receivable, cash management, fixed assets, purchasing and projects. The general ledger is the backbone of any accounting system which holds financial and non-financial data for an organization. The collection of all accounts is known as the general ledger. Each account is known as a ledger account. In a manual or

neg: Eden (2012 film) trustee, a girl named Svetlana, has obtained the class ring she was given by her father the day of her abduction and makes an attempt to forcibly retrieve it from her until Vaughn and an enforcer pull her off. Vaughn forces Eden to swallow the ring, which she does, but Eden then volunteers to assist Vaughn in overseeing the operation, specifically with accounting. After working one night at a college fraternity party, Vaughn has Eden assist him in accounting from the frat brothers, and in recapturing two other girls who attempt to escape. Eden begins replacing Svetlana as Vaughn's trustee,

neg: Styrbjörn the Strong the mating of a bear with a noblewoman, Saxo relating that they produced a son named for his father (i.e. named Bjorn), who was in turn father of 'Thrugillus, called Sprageleg', while the "Gesta" tells a similar story but turns the Urso, father of 'Spratlingus' (sic) in John of Worcester's pedigree into the actual bear involved. Langebek suggested that Saxo's tale of a 'Wild' Björn, father of Thorkel, was an allegorical reference to Styrbjörn. Otto Brenner, in his accounting of the descendants of Gorm the Old, rejects Thorkill as son of Styrbjörn and Thyra. Styrbjörn the Strong Styrbjörn the Strong

neg: Carbon accounting carbon accounting: carbon accounting produced a version of understanding of carbon emissions. Other carbon accountants would produce other results. Carbon accounting can be used as part of sustainability accounting by for-profit and non-profit organisations. A corporate or organisational "carbon" or greenhouse gas (GHG) emissions assessment promises to quantify the greenhouse gases produced directly and indirectly from a business or organisation's activities within a set of boundaries. Also known as a carbon footprint, it is a business tool that constructs information that may (or may not) be useful for understanding and managing climate change impacts. The drivers for corporate carbon accounting

neg: John Manger Fells case, despised them because of their lower class origins. In 1910 J.M. Fells remarked that public accountants still "did not consider these industrial cost accountants to be engaged in accounting." Articles, a selection: John Manger Fells John Manger Fells (1858 - 7 December 1925) was a British incorporated accountant consultant, and author on accounting. He was known as promoter of cost accounting and leading cost accountant in Britain early 20th century. Fells was a tailor's son, who came into prominence as secretary of Zetetical Society early 1880s, where he crossed paths with Sidney Webb and Emile Garcke. In 1887 Fells

neg: Partnership accounting Partnership accounting When two or more individuals engage in enterprise as co-owners, the organization is known as a partnership. This form of organization is popular among personal service enterprises, as well as in the legal and public accounting professions. The important features of and accounting procedures for partnerships are discussed and illustrated below. Because ownership rights in a partnership are divided among two or more partners, separate capital and drawing accounts are maintained for each partner. If a partner invested cash in a partnership, the Cash account of the partnership is debited, and the partner's capital account is credited for

neg: Mark-to-market accounting by disseminating price quotes from broker/dealers or actual prices from recent transactions). Statement of Financial Accounting Standards No. 115, "Accounting for Certain Investments in Debt and Equity Securities", commonly known as "FAS 115", is an accounting standard issued during May 1993 by the Financial Accounting Standards Board (FASB), which became effective for entities with fiscal years beginning after December 15, 1993. FAS 115 addresses the accounting and reporting for investments in equity securities that have readily determinable fair values and for all investments in debt securities. Those investments are to be classified in three categories and accounted for as follows:

neg: Bachelor of Accountancy available to these students. Bachelor of Accountancy The Bachelor of Accountancy, also known as Bachelor of Accounting, is the principal academic degree in accountancy in several countries, and is often the only (undergraduate) degree recognised for subsequent practice as a professional accountant; see First professional degree. It is abbreviated as B.Acy., B.Acc., or B. Accty.. It is also sometimes titled Bachelor of Accounting Science (B.Acc.Sci.) or "Baccalaureus " (B.Compt.). The B.Acy. is extremely specialized: the curriculum requires study sufficient for professional practice (often at the major-level) in financial accounting, management accounting, auditing, "and" taxation. The curriculum also includes intermediate coursework

neg: Bachelor of Accountancy Bachelor of Accountancy The Bachelor of Accountancy, also known as Bachelor of Accounting, is the principal academic degree in accountancy in several countries, and is often the only (undergraduate) degree recognised for subsequent practice as a professional accountant; see First professional degree. It is abbreviated as B.Acy., B.Acc., or B. Accty.. It is also sometimes titled Bachelor of Accounting Science (B.Acc.Sci.) or "Baccalaureus " (B.Compt.). The B.Acy. is extremely specialized: the curriculum requires study sufficient for professional practice (often at the major-level) in financial accounting, management accounting, auditing, "and" taxation. The curriculum also includes intermediate coursework in business law and

neg: International Accounting Bulletin International Accounting Bulletin International Accounting Bulletin is a monthly accountancy trade magazine that covers the global accounting business. It is also known under the acronym IAB. International Accounting Bulletin was first launched in 1983 as a newsletter by Michael Lafferty of the UK publisher Lafferty Group. In 2004 the newsletter was sold to UK media company VRL Knowledgebank in a deal that also included sister publication The Accountant. In 2012 VRL Financial News was bought by Progressive Digital Media. Today, the magazine is produced by an editorial team of four people in London, with correspondents in Singapore, India, Canada, Mexico

neg: Thomas Jeanjean Journal of Finance and Accounting", "Accounting in Europe", "Accounting and Business Research", "Issues in Accounting Education", "China Journal of Accounting Research", "Comptabilité-Contrôle-Audit" and "The International Journal of Accounting". Thomas Jeanjean Thomas Jeanjean is a French accounting academic. President of the . Thomas Jeanjean is currently the dean for executive education at ESSEC Business School. Thomas Jeanjean is a professor of accounting at the ESSEC Business School. and the Dean of ESSEC Executive Education at ESSEC Business School. He was previously a professor at the HEC Paris and at the École normale supérieure de Cachan. Primarily known for his published research

neg: Environmental full-cost accounting Environmental full-cost accounting Environmental full-cost accounting (EFCA) is a method of cost accounting that traces direct costs and allocates indirect costs by collecting and presenting information about the possible environmental, social and economical costs and benefits or advantagesin short, about the "triple bottom line"for each proposed alternative. It is also known as true-cost accounting (TCA), but, as definitions for "true" and "full" are inherently subjective, experts consider both terms problematical. Since costs and advantages are usually considered in terms of environmental, economic and social impacts, full or true cost efforts are collectively called the "triple bottom line". A large number

neg: University of Waterloo School of Accounting and Finance Program allows students to complete all required CPA modules within 8 months, and is only open to students who complete the School's undergrad programs. MAcc graduates only need to challenge (and pass) the Common Final Examination and accumulate the required professional experiences in order to become a Chartered Professional Accountant (CPA). MAcc and industry experiences gained from co-op is well-known among Canadian accounting and finance industries. The School of Accounting and Finance offers four undergraduate programs, two graduate programs and one doctoral program. Additionally, the School jointly administers one undergraduate program and one graduate program with the Faculty of Mathematics

neg: Shared services a shared-service center, and are reporting cost savings in their general accounting functions of up to 46%. The conventional accounting practice used to generate these figures is disputed however by management thinker Professor John Seddon, who argues that the measurement known as 'unit cost' tells you nothing about overall costs. Overall costs include 'failure demand', which is defined as a failure to do something or do something right for the customer. The public sector has taken note of the benefits derived in the private sector and continues to strive for best practice. The United States and Australia among others have

neg: Mahmoud Ezzamel sector to accounting history. His studies on accounting theory revolve mainly around accounting in ancient civilizations, especially in Egypt. His interest in hieroglyphs has led to his many papers on the accounting evidence found in Mesopotamia, ancient Mexico, India and Egypt. He is also member on the editorial boards of several known journals in accounting theory. Mahmoud Ezzamel Prof. Mahmoud Ezzamel is a Professorial Fellow at Cardiff University. He is particularly notable for his research contributions to behavioural accounting, accounting in the public sector and accounting history. Mahmoud Ezzamel's academic background began at the University of Alexandria, in Egypt, where

neg: Net asset value value and other accounting and recordkeeping activities are the result of the process of fund accounting (also known as securities accounting, investment accounting, and portfolio accounting). Fund accounting systems are sophisticated computerized systems used to account for investor capital flows in and out of a fund, purchases and sales of investments and related investment income, gains, losses and operating expenses of the fund. The fund's investments and other assets are valued regularly; daily, weekly, or monthly, depending on the fund and associated regulatory or sponsor requirements. There is no universal method or basis of valuing assets and liabilities for the

neg: FASB 133 FASB 133 Launched prior to the millennium, (and subsequently amended) FAS 133 "Accounting for Derivative Instruments and Hedging Activities" provided an "integrated accounting framework for derivative instruments and hedging activities." Statements of Financial Accounting Standards No. 133, "Accounting for Derivative Instruments and Hedging Activities", commonly known as FAS 133, is an accounting standard issued in June 1998 by the Financial Accounting Standards Board (FASB) that requires companies to measure all assets and liabilities on their balance sheet at “fair value”. This standard was created in response to significant hedging losses involving derivatives years ago and the attempt to control and

neg: The Fighting Irish Baldwin) brother, Eddie Donaghy (Nathan Lane), who visits Jack claiming that their father (Brian Murray) is dead. Jack also tells Liz Lemon (Tina Fey) that she has to fire ten percent of her staff. Liz struggles with this task until she meets Floyd's (Jason Sudeikis) girlfriend, Liz Lemler (Anna Chlumsky), who works in the accounting department at "TGS with Tracy Jordan", a fictional sketch comedy series for which Liz is the head writer. Jack's down-and-out brother, Eddie, pays him a visit claiming that their father is dead. Jack and Eddie, after feuding, later bond and they even decide to invite

neg: Lionel Ott Leggett (1860-1955, a native of Mississippi. His father was engaged in the mercantile and planting businesses and instituted the post office in Mount Hermon. Young Ott worked in his father's store and office and became self-educating in the field of accounting. The senior Ott was known for his strong support for prohibition of alcoholic beverages. In 1918, Ott moved to New Orleans to enter the accounting firm of Smith and Skinner. In 1921, he formed his own company, Ott and Prados. He was active in the Masonic lodge and the Young Men's Business Club. In 1940, Ott was elected to

neg: The Sum of Us Right. Harry reveals that his mother (Jeff's grandmother) was a lesbian, perhaps accounting for his accepting attitude toward Jeff. Jeff's new boyfriend, Greg, who is closeted from his own homophobic father, finds it difficult to relate to Harry's well-meaning matchmaking ways. Greg is ejected from his own home by his father when he discovers his son's sexuality. Harry, via a video dating service, finds a woman that he likes, a divorcee named Joyce, who may not be so understanding after spying a gay magazine in Harry and Jeff's house. Unfortunately, Harry suffers a massive stroke and is disabled, leaving him

neg: William J. Vatter William J. Vatter William Joseph Vatter (1905-1990) was an American accounting scholar and professor of accounting at the University of Chicago and at the University of California-Berkeley known for his "new approach to teaching managerial accounting." Born in Cincinnati, Ohio, Vatter grew up as a talented musician, who played the viola, piano and French horn. He wanted to become a symphony musician, but ended up as auditor, working for the Singer Corporation in the late 1920s. In the 1930s and 1940s he combined study and work.He obtained his BA from Miami University in Ohio in 1934, the CPA License for

neg: Accounting History Review Gale. Accounting History Review Accounting History Review is a triannual peer-reviewed academic journal covering the history of accounting published by Routledge. It was formerly known as "Accounting, Business and Financial History". The editor is Cheryl S. McWatters (University of Ottawa). The journal is abstracted and indexed in ABC-Clio/America History and Life; ABI/Inform; Cabell's Directory; EBSCO (Business Source Corporate, Business Source Elite, Business Source Premier); Historical Abstracts;IBSS (International Bibliography of the Social Sciences); IBZ (International Bibliography of Periodical Literature); Journal of Economic Literature (Econlit); K.G. Saur Verlag; OCLC ArticleFirst Database and OCLC FirstSearch Electronic Collections Online; Scopus; Swets Information Services; and

neg: Accounting History Review Accounting History Review Accounting History Review is a triannual peer-reviewed academic journal covering the history of accounting published by Routledge. It was formerly known as "Accounting, Business and Financial History". The editor is Cheryl S. McWatters (University of Ottawa). The journal is abstracted and indexed in ABC-Clio/America History and Life; ABI/Inform; Cabell's Directory; EBSCO (Business Source Corporate, Business Source Elite, Business Source Premier); Historical Abstracts;IBSS (International Bibliography of the Social Sciences); IBZ (International Bibliography of Periodical Literature); Journal of Economic Literature (Econlit); K.G. Saur Verlag; OCLC ArticleFirst Database and OCLC FirstSearch Electronic Collections Online; Scopus; Swets Information Services; and Thomson

neg: Alexander Hamilton Church a selection: Alexander Hamilton Church Alexander Hamilton Church (28 May 1866 – 11 February 1936) was an English efficiency engineer, accountant and writer on accountancy and management, known for his seminal work of management and cost accounting. Church was born in Uxbridge near London to Richard Stephen Hamilton Church and Jane Grace Quick Clemence, both American. His mother was the granddaughter of Philip Schuyler, a general in the American Revolution and a United States Senator from New York. There were some rumors that his father was an illegitimate son of Alexander Hamilton, who had married another of General Schuyler's daughters.

neg: Alexander Hamilton Church Alexander Hamilton Church Alexander Hamilton Church (28 May 1866 – 11 February 1936) was an English efficiency engineer, accountant and writer on accountancy and management, known for his seminal work of management and cost accounting. Church was born in Uxbridge near London to Richard Stephen Hamilton Church and Jane Grace Quick Clemence, both American. His mother was the granddaughter of Philip Schuyler, a general in the American Revolution and a United States Senator from New York. There were some rumors that his father was an illegitimate son of Alexander Hamilton, who had married another of General Schuyler's daughters. Alexander H.

neg: George Hayford nursed by Tillie Hayford in the Hayford home in Los Angeles. Later Ethel moved back to Oakland, California, where she had previously lived with her father, Thomas Smith, a well known lawyer and former judge who died in 1890. At this point, Ethel was being cared for in a Catholic orphanage, and Thomas Smith's estate and Ethel herself were under the control of two guardians. In August 1892, Hayford, stating that he represented both Lu Wheat and Ethel Smith, began his attempts to get an accounting from one of the guardians concerning Ethel's share of the estate. In that year,

neg: Centre for Social and Environmental Accounting Research reporting, auditing, finance and taxation. As a network institution, CSEAR provides a database of academics and practitioners around the world who share an interest in social and environmental accounting. For more than ten years, CSEAR has been holding the annual International Congress on Social and Environmental Accounting (also known as CSEAR Summer School). CSEAR also regularly organises research schools and conferences in Australia, Italy, New Zealand, Spain and Portugal. The first North American Congress was held from 7–9 July 2008 at Concordia University in Montreal, Canada. A South America Congress was scheduled to be held in Brazil in 2009. CSEAR

neg: Positive accounting and the eyes of the government who will place higher regulation on high earning firms. Positive accounting Positive accounting is the branch of academic accounting research that seeks to explain and predict actual accounting practices. This contrasts with normative accounting, that seeks to derive and prescribe "optimal" accounting standards. Positive accounting emerged with empirical studies that proliferated in accounting in the late 1960s. It was organized as an academic school of thought of discipline by the work of Ross Watts and Jerold Zimmerman (in 1978 and 1986) at the William E. Simon School of Business Administration at the University of

neg: History of mathematics of mathematics and of accounting were intertwined. While there is no direct relationship between algebra and accounting, the teaching of the subjects and the books published often intended for the children of merchants who were sent to reckoning schools (in Flanders and Germany) or abacus schools (known as "abbaco" in Italy), where they learned the skills useful for trade and commerce. There is probably no need for algebra in performing bookkeeping operations, but for complex bartering operations or the calculation of compound interest, a basic knowledge of arithmetic was mandatory and knowledge of algebra was very useful. Piero della Francesca

neg: Accounting period period instead of a proper year. This method is known as the 4-4-5 calendar in British and Commonwealth usage and the 52–53-week fiscal year in the United States. In the United States the method is permitted by generally accepted accounting principles, as well as by US Internal Revenue Code Regulation 1.441-2 (IRS Publication 538). In some of the ERP tools there are more than 12 accounting periods in a financial year. They put one accounting period as "Year Open" period where all the carried over balances from last financial year are cleared and one period as "Year Close" where all

neg: Hollywood accounting Hollywood accounting Hollywood accounting (also known as Hollywood bookkeeping) refers to the opaque or creative accounting methods used by the film, video, and television industry to budget and record profits for film projects. Expenditures can be inflated to reduce or eliminate the reported profit of the project, thereby reducing the amount which the corporation must pay in taxes and royalties or other profit-sharing agreements, as these are based on the net profit. Hollywood accounting gets its name from its prevalence in the entertainment industry—that is, in the movie studios of Hollywood at a time when most studios were located in

neg: Steven Machat Steven Machat Steven Machat (born October 18, 1952) is an American entertainment mogul and the producer of "Bird on a Wire", the documentary film of the Leonard Cohen 1972 European tour. Machat was born in Manhattan, New York. His father, entertainment lawyer Marty Machat was known for representing artists such as Phil Spector, Sam Cooke and The Rolling Stones. He attended University of Miami as an undergraduate, where he studied accounting, and then attended Vanderbilt University Law School. Machat has been an worldwide entertainment attorney, music publisher, manager of music talent and record label owner as well as film producer

neg: Comptroller General of the United States on December 22, 2010, as the Comptroller General. Dodaro was sworn in as Comptroller General at a ceremony at the GAO on December 30, 2010. Comptroller General of the United States The Comptroller General of the United States is the director of the Government Accountability Office (GAO, formerly known as the General Accounting Office), a legislative branch agency established by Congress in 1921 to ensure the fiscal and managerial accountability of the federal government. The Budget and Accounting Act of 1921 "created an establishment of the Government to be known as the General Accounting Office, which shall be independent of