This book, first published in 1988, is a study of the development of accounting in eighteenth century Scotland. The investigation is organised around a survey of early Scottish accounting texts, an analysis of their exposition of the Italian method of book-keeping and their treatment of certain selected topics. The aim is to evaluate the contribution that these Scottish accountants made to the development of a profession.
1. The Economic, Social and Cultural Background of Eighteenth Century
Scotland
2. Authors, Teachers and Practitioners
3. Alexander Malcolm
(1685-1763)
4. John Mair (1702/3-1769)
5. William Gordon (1720/1-1793)
6.
Robert Hamilton (1743-1829)
7. A Survey of Scottish Accounting Texts up to
the End of the Eighteenth Century
8. The Nature and Objectives of
Book-Keeping
9. The Books of Account and the Canonical System
10. Balancing
the Books
11. Accounting for Partnerships
12. Accounting for the Tobacco
Trade
13. Accounting for the Sugar Trade
14. Estate Accounts
15. Farm
Accounts
16. Robert Hamilton and the Origins of Cost Accounting
17. Robert
Hamilton and Residual Income
18. Summary
Michael J. Mepham
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