Abacus · 1985 · 71 citations · 10 references
BusinessAccountancyAccountingAccounting TheoryFinancial AccountingManagerial AccountingAccount ManagementAccounting PrinciplesAccrual AccountingCapital AccountsComparative Accounting SystemsAccount ClassificationAccounts FilingBalance Of Payments AccountingBook Basis Capital Accounts
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.
10
Studies in the History of Accounting.
Sidney Davidson, A. C. Littleton, B. S. Yamey · Economica · 1957 · 335 citations
Business, Accountancy, Accounting +10
Accounting theory : continuity and change
A. C. Littleton, Vernon K. Zimmerman · Medical Entomology and Zoology · 1962 · 114 citations
Business, Accountancy, Accounting +11
The Concept of Profit in British Accounting, 1760–1900
G. A. Lee · The Business History Review · 1975 · 68 citations
Business, Accountancy, Accounting +12