ABSTRACT

This book, first published in 1988, is a study of the development of accounting in eighteenth century Scotland. The investigation is organised around a survey of early Scottish accounting texts, an analysis of their exposition of the Italian method of book-keeping and their treatment of certain selected topics. The aim is to evaluate the contribution that these Scottish accountants made to the development of a profession.

chapter Chapter 2|42 pages

Authors, Teachers and Practitioners

chapter Chapter 3|7 pages

Alexander Malcolm (1685–1763)

chapter Chapter 4|14 pages

John Mair (1702/3-1769)

chapter Chapter 5|9 pages

William Gordon (1720/1-1793)

chapter Chapter 6

Robert Hamilton (1743–1829)

chapter Chapter 8|17 pages

The Nature and Objectives of Book-Keeping

chapter Chapter 9|23 pages

The Books of Account and the Canonical System

chapter Chapter 10|25 pages

Balancing the Books

chapter Chapter 11|19 pages

Accounting for Partnerships

chapter Chapter 12|10 pages

Accounting for the Tobacco Trade

chapter Chapter 13|15 pages

Accounting for the Sugar Trade

chapter Chapter 14|24 pages

Estate Accounts

chapter Chapter 15|13 pages

Farm Accounts

chapter Chapter 16|33 pages

Robert Hamilton and the Origins of Cost Accounting

chapter Chapter 17|28 pages

Robert Hamilton and Residual Income

chapter Chapter 18|18 pages

Summary