By Richard L. Chambers
A compilation drawn from over 500 years of English language accounting literature reflecting a life of scholarly enquiry, this booklet contains over 5000 quotations of among 1-20 strains in size. The booklet goals to provide an ancient standpoint in addition to an updated evaluate of what accounting and accountants have been, are and do, and is meant either as a reference e-book and a examine device. Its diversity extends from basic curiosity to the complex, overlaying principles, practices and criteria, expert and educational critiques, and the social and logical foundations of accounting; it additionally attracts at the paintings of students in different fields that experience a few referring to accounting paintings and concept.
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Extra resources for An Accounting Thesaurus. 500 years of accounting
The way [of corporations] is to cast the interest in the stock, and profit in proportion, into shares, which are called stocks, such as the Bank, Indian Company, Sword Blade Company, South Sea, &c. which shares in stocks are vendible, as in a market, and have a nation of brokers, that live upon them, who are to knaves, as pimps to whores. And the whole influence of this invisible traffic is secret confederacy, and no truth, or what they call intrinsic, governs anything. North, 1714/1986, Vocabulary A tradesman without his books, in case of a lawsuit for a debt, is like a married woman without her certificate .
It is possible to account for this in a favorable way; but a change so extraordinary wears a very suspicious appearance. Jones, 1796/1978, 12 5 An Accounting Thesaurus what is poetry to one, may be bookkeeping to another. Scott, 1816, 32 [The South Sea House] With what reverence have I paced thy great bare rooms and courts at eventide! They spoke of the past: the shade of some dead accountant, with visionary pen in ear, would flit by me, stiff as in life. Living accounts and accountants puzzle me.
A merchant of ordinary capacity . . in one instant can see (as doth his person in a mirror) his whole estate and in what posture it is at any time. If he be fortunate and acquire much, it directs him the way to employ it to the best advantage, if he be unfortunate it satisfies the world of his just dealing, and is the fairest and best apology of his innocence and honesty to the world . . and often proves the great cause to bring him to a most favorable composition with his creditors . . he who knows not true bookkeeping and the necessary arithmetic, let him not assume the name of a merchant.
An Accounting Thesaurus. 500 years of accounting by Richard L. Chambers