1-1 of 1
Keywords: theory of two-account series
Close
Follow your search
Access your saved searches in your account

Would you like to receive an alert when new items match your search?
Close Modal
Sort by
Journal Articles
Accounting Historians Journal (2021) 48 (1): 1–14.
Published: 01 June 2021
... into accountancy through the development of theory, such as the proprietary theory and the theory of two-account series. The Townsend Journal (1840–1841), which chronicles the joint venture between two young men in the Boston maritime trade, is a case study of this progression in commerce and accounting...