会计学的发展外文参考文献和翻译.doc

This paper adds to the knowledge of accounting in Ireland in the late eighteenth and early nineteenth centuries. Using original archival research, the development of Irish accounting practice is examined by reference to the accounts of Maynooth College during the period 1795 – 1832. The accounting system used in preparing the college’s accounts was that of charge/discharge. This was a system of accounting which relied on single entry of transactions and dated from the Middle Ages. The main purpose of the accounting system was to assist the Trustees in making grant applications to Parliament and to prove their stewardship of the funds entrusted to them. 1. Introduction Those histories that have been written of Irish colleges and universities have tended to ignore the fact that these bodies have had to be financed. They have in the main been descriptive in that they were written to commemorate certain anniversaries and have tended to concentrate on the achievements of the staff in those colleges. They have for the most part ignored or dealt with in only a very cursory manner with the finances and the accounting systems of their organisations. This paper hopes to redress that imbalance. Irish accounting practice in the early years of the nineteenth century is considered using the accounts of Maynooth College as a basis for discussion. These accounts have been preserved from the foundation of the College in 1795. They are unusual in that they are fully authenticated. This is the case because as will be discussed later the Commissioners of Imprest Accounts carried out an audit of the accounts each year. An official from this office signed each year’s accounts.建壮造价咨询公司实习报告 The study is laid out in five sections. The first section discusses the socio – economic situation of the period under review and examines the state of the accountancy profession in Ireland at the time. The second section considers the regulatory environment under which the college prepared its accounts