Richard dafforne (2 Ergebnisse)
- Hardcover
Anbieter: Majestic Books, Hounslow, Vereinigtes KönigreichMajestic Books
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EUR 23,24
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Zustand: New. pp. 329.
Verlag: Horne, 1700
- Hardcover
Anbieter: Konstantinopel ANTIQUARIAN BOOKSELLERS., ENSCHEDE, NiederlandeKonstantinopel ANTIQUARIAN BOOKSELLERS.
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EUR 4.750,00
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In den WarenkorbHardcover. Zustand: Fine. The English merchants companion: or, An entertainment for the young merchants, their servants. : Digested into three parts. Wherein the perfect method of merchants book keeping . is compleatly demonstrated. Being the most exact work of this nature, extant. : To which is annexed, Directions for accomptan…ts . shewing them how to begin, prosecute, and compleatly finish their several functions and offices . :London, : Printed for Tho. Horne ., 1700. Small 4to., ([4], 99, [123], 17, [2] p., 3 folding leaves of plates. Contemporary vellum, with spine handsomely lettered with Merchants Companion: text-block separating exposing a 17th century English manuscript used as binders waste for the entire binding, internally moderate toning and foxing throughout, some minor inner marginal worming An EXTREMELY RARE MANUAL OF BOOKKEEPING AND ACCOUNTING geared, as stated, towards young merchants and trading in the East-Indies. ESTS notes only 5 copies and no copies have appears in the auction records in RBH. No copies in Princeton, Harvard or Yale. While a stated fifth edition, it appears to be the first edition in this form with likely some content re-used from Dafforne's Merchants Mirrour, the first edition of which was published in 1636. The book is perhaps the most detailed and authoritative work on accounting in 17th century England and really the birth of modern financial statements. " Richard Dafforne, London accountant and arithmetic teacher, had lived many years in Amsterdam and wrote a bookkeeping text to introduce Dutch accounting methods into England. The Merchants' Mirrour (1636) adopted Simon Stevin's method of platonic dialogue, posing "250 rare Questions with their Answers," but omitted such Dutch practices as special journals, subsidiary ledgers, and co-pound entries. However, Dafforne's was the first English text to describe a complete double entry system and the first to go into multiple editions. Early financial statements were made either by copying the accounts as they appeared in the ledger or by organizing trial balance figures into columnar reports. Dafforne illustrated a six-column statement in which the left pair of columns showed a trial balance of totals, the middle pair a trial balance of balances, and the two right hand columns a balance sheet containing the remaining assets and equities." {ref; Vangermeersch, Richard. The History of Accounting 2014, p. 187]"The work is supplemented by the nsertion of a separately printed broadside (as one of the three folding plates), by Richard Handson, entitled Analysis or Resolution of Merchants Accompts. "This single printed sheet contains an orderly classification, neatly laid out, of a number of types of commercial transactions, giving their treatment in double entry by identifying the appropriate accounts to be debited and credited in each case. It must have been very helpful and convenient in the hands of a merchant or bookkeeper in the counting-house; the frequent use of the work and its insubstantial form no doubt account for its present rarity" [Ref: Yamey, B.S in Accounting Research, 1948-1958: Selected articles on accounting history, p. 299".
