The Accounting Historians Journal
Fall 1985
Volume 12, Number 2

THE ACCOUNTING HISTORIANS JOURNAL
Semiannual Publication of The Academy of Accounting Historians
Volume 12, Number 2 Fall, 1985

CONTENTS

Guide for Submitting Manuscripts
Reproduction Policy

Feature Articles

America’s Earliest Recorded Text in Accounting: Sarjeant’s 1789 Book — TERRY K. SHELDAHL
Financial Reporting for The Georgia Colony — JOHN H. ENGSTROM and RANDOLPH A. SHOCKLEY
The History of Advertising by Accountants — THOMAS D. WOOD and ANNE J. SYLVESTRE
The Role of Stock Dividends in Defining Income, Developing Capital Market Research and Exploring the Economic Consequences of Accounting Policy Decisions — JAMES J. TUCKER, III
Barter: Development of Accounting Practice and Theory — WILLIARD E. STONE

Historical Nuggets

Financial Administration of Ancient Ashanti Empire — KWAME AFOSA
James O. McKinsey — TONYA K. FLESHER and DALE L. FLESHER

Book Reviews

Double Entry by Single – HOLMES
Fraudulent Accounting – MISTER
The Role of Accounting in the Stock Market Crash of 1929 – ROBERTS
Uniformity and Diversity – JONES
Three Centuries of Accounting in Massachusetts – SHELDAHL
Reminiscences – GRAY
The Theory and Practice of Bank Book-keeping – GIVENS
The Profession of a Chartered Accountant – JOHNSON

Doctoral Research

Doctoral Dissertation Abstracts — Humma, Hoyt, Bossenga,
Smith, Moders, Volk, Berglund, Lubar
Announcements