ABSTRACT
A C. Littleton passed away on January 13, 1974, and the world of accounting lost one of the founders of its intellectual base. In a historical perspective it seems reasonable to suggest that the impact of the efforts of Ananias Charles Littleton on accounting thought is particularly noteworthy because of the time period spanned by his work. A chance association with two students living in the same boarding house acquainted him with the relatively new Illinois CPA statute and the burgeoning public accounting profession in Chicago. He changed his program to the study of accounting, and employment in an accounting firm in Chicago followed his graduation in 1912. H. T. Scoviil returned to the University of Illinois as a teacher and, when another instructor in elementary accounting was needed in 1915, A. C. In 1933 Professor Littleton published what has become a classic in the field of accounting history, a prodigious volume entitled Accounting Evolution to 1900.
