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

Edwards, John Richard 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: 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: 04 Jun 2017 06:26
URI: http://orca-mwe.cf.ac.uk/id/eprint/60001

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