ACCOUNTING BEFORE 1800
[023364]
Brown. HISTORY OF ACCOUNTING. Edinburgh: T.C. &E.C. Jack, 1905. First Edition.
XVI, 459, (1) pp. Original quarter morocco with brown cloth boards, top edge
gilt. Uncut. This is number 44 of 250 copies of the first edition on better
paper, this binding instead of full green cloth, and signed and numbered (44)
by the author on the verso of the halftitle. A very clean copy, mainly
because the better paper has not aging. Also the uncut edges are notfoxed, as
is so often seen in other copies. A useful history of accountants, edited and
partly written by Richard Brown, published for the 50th anniversary of the
incorporation of the Accountants in Scotland, where chartered accountants
were first introduced. The work includes an account of auditing and
book-keeping, as well as a valuable bibliography of book-keeping books in
European languages up to 1800. €
500,00
[023411] Jan Ympyns Christoffels.
NIEUWE INSTRUCTIE ENDE BEWIJS DER LOOFFELIJCKER CONSTEN DES REKENBOECKS ENDE
REKENINGHE TE HOUDENE NAE DIE ITALIAENSCHE MANIERE. Antwerpen: Anna Switters (his widow), 1543. Limited.
(1), 20, (2), 11, (1), (22), (16), (11) leaves. The 1979 reprint by Scolar
Press/Yushodo Press, London/Tokyo. Volume 28 of the series HISTORIC
ACCOUNTING LITERATURE edited by M F Bywater. First leaf is 1979 addition,
remainder faksimile. Translated from the Italian. Brown states, quoting the
English edition (1547) :Translated with great diligence out of the Italian
toung into the Dutche, and out Dutche into Frenche, and now out of Frenche
into Englishe. The 1st longer treatise on Italian bookkeeping translated into
Dutch. Evidently this filled an urgent need, because already in 1547 a translation pops up
in English. Kress states, that only 1 copy survives in the Library of the
City of Antwerp, and has itself a photostat thereof. This copy however from
the copy of ICAEW, the UK Institute of Chartered Accountants. Kress mentions
211 pp., this copy has 168 pp. Possibly the Antwerp copy has 3 or 4 more
quires. In original (1979) off-white quarter paper over board with grey
boards. Black title on spine. Head of spine mildly cocked. Anticipating that
ICAEW and Antwerp are not prepared to sell, this edition presently is the
best alternative. Brown p. 344, Kress 55.
€ 200,00
[124380] . INLEYDING TOT DE NEGOTIE,
ONDERWIJSENDE DE MANIER TOT HET FORMEEREN VAN EEN VOLMAAKT KOOPMAN. Amsterdam:
Jan Boom, 1713. [16], 336 pp. 2 double folded tables inserted between D5 and
D6. Collation A8 A-X8, P2 marked O2 in error. C1 damaged, lower part torn
off. Contemporary vellum, title in ink on spine. ICAEW and NEHA have a copy
with slightly variant title, exactly [including error] identical collation,
publisher David Mortier, Amsterdam, 1714. A copy of a later issue [1717] is
in RUL, author A. Moubach. Not in Bierens de Haan. No other copies in NCC and
Worldcat. Very rare and earliest issue known.
€ 1.960,00
[023345] Morrison, James. A COMPLETE TREATISE ON PRACTICAL BOOKKEEPING IN
WHICH THE ELEMENTARY PRINCIPLES OF EVERY BRANCH OF THE SCIENCE ARE CLEARLY
EXPLAINED... . Edinburgh: A. Constable and Others, 1810. 2nd edition. X,
420 pp. Later 19th century quarter dark green roan and blue cloth (library?0
binding, rubbed, inner hinges cracked but still strong. Inserted is a printed
list of authors on bookkeeping, starting with Hugh Oldcastle (1543) and
ending with B F Foster (1852). 1 copy in COPAC (Glasgow), no 1st edition
known. € 200,00
Those
are just three titles from before 1800.
Many
more are listed in Brown, the first title. However in those days bookkeeping
mainly was of individual transactions, and thus quite unsophisticated, as
also is:
[124390] Schrikker, J. G.. ITALIAANSCH-
OF DUBBEL-BOEKHOUDEN. Gouda: G. B. Van Goor, 1852. First
Edition. 2 volumes, the second dated 1853. VI, 170 and VI, 195, [1] pp.
Original thin cartboard boards printed in black. Title printed in black on
spine, faded on volume I however.. Uncut and partly unopened. In 1851 the
author issued a Methodologie..., being the first publication on application
of the Wetboek van Koophandel [1838] to Italian Bookkeeping. The present
publication are excersises to that. Historic Accounting Literature p. 64
[=the copy in the library of ICAEW, which possibly lacks pp. 191-195 in
volume II, only copy outside The Netherlands]. 1 copy in NCC [Erasmus,
Rotterdam], which is rebound in 1 volume however. Further IISG has a copy of
volume I only. Extremely rare in this original state. € 600,00
Accounting
becomes more interesting when more complex subjects emerge.
Auditing,
or how to verify accounts efficiently.
Cost
allocation.
Prices
Those
titles are not for sale, and only are a documentation of copies presently in THE
STOA COLLECTION. However Max Israel once told me, that descriptions without
prices were a bit of less interest to him. For that reason best estimates of
a possible price in the retail sales-catalogue of a high-end antiquarian
bookseller are stated.
Some
titles were sold in the past or for sale elsewhere as indicated, and included
here for reason of their general interest.
AUDITING
[033627] Pixley, Francis W. AUDITORS: THEIR DUTIES AND RESPONSIBILITIES
UNDER THE JOINT-STOCK COMPANIES ACTS AND THE FRIENDLY SOCIETIES AND
INDUSTRIAL AND PROVIDENT SOCIETIES ACTS. London: Effingham Wilson, Royal
Exchange, 1881. First Edition. XIV, 210, 24 pp. Contemporary halfcalf with
marbled boards. PROVENANCE: Library of Parliament, Canada blindstamp in gilt
on spine. Small label and stamp (shelfnumber) on fpep.
The
Companies Act came into operation on November 2, 1862. It introduced ao an
audit requirement for the financial statements of joint stock companies
presented to the the Shareholders for their approval and adoption. The author
states in his preface: "...there has not hitherto appeared any work
embracing the principles, practice, and general information relative to their
duties."
Bibliographies
indeed do not contain an earlier work on the subject. So this is the 1st
edition of the first seperate publication on auditing.
The
book was often reprinted, ending with a 750 p. 12th edition in 1922. 4 copies
in COPAC (BL, National Library of Scotland, Manchester and Oxford). NCC only
has a 1906 edition and some later ones. OCLC mentions 30 copies in US
university libraries.
This
copy must have crossed the Atlantic before most copies in US libraries, most
of which did not exist in 1881. The Parliament of Canada was installed in
1841, seated in Ottawa in newly erected buildings. The website of the
parliament states the following: "On February 3, 1916, near 9 p.m., a
small fire started in the Parliamentary Reading Room in the Centre Block. Fed
by stacks of newspapers and varnished woodwork, it was soon a raging blaze
that claimed seven lives and reduced all but the north-west wing and the
Library to a charred shell. Had an employee not closed the Library’s iron
doors in time, thousands of irreplaceable books would also have been lost."
This copy must have been in the Library, and not in the reading room. € 950,00
[023314] Dicksee, Lawrence R.. AUDITING: A PRACTICAL HANDBOOK FOR
AUDITORS. London: Gee & Co, 1895. VIII, (2), 579 (20=ads) pp. The 2nd
edition. Original green cloth with gilt title on spine. Top edge stained
grey, other sprinkled red. Yellow endpapers with publisher's ads printed in
black. Some minor foxing of edges. PROVENANCE: Boekerij van de Stichting het
Nederlandsch Belastingmuseum (bookplate at fpep and stamp and cancel at 1st
blank. Purchased 15/7/1940.
Only
preceeded by a 1st edition (1892) of 1000 copies, the 2nd is another 1000. 7
copies of the 1st edition are known (BL, National Library of Scotland,
Cambridge, ICAEW, University of Mississippi, Konan (Kobe-Shi Hyougo, Japan)
and UVA), 5 of the 2nd. (ICAEW, University of Missisippi, Waseda (Japan), and
in South Africa Rand and Port Elisabeth. Based on descriptions only however.
Considerably
enlarged, the 1st edition being 305 pp. only. A real vintage copy: only after
the 3rd edition (1900) the number of editions became more frequent, the 8th
edition being of 1909 and the 80th in 1980.
€ 950,00
[074214] Dicksee, Lawrence R.. AUDITING
A PRACTICAL MANUAL FOR AUDITORS. New York: Ronald
Press Co., 1909. 2nd US edition, edited by Robert H. Montgomery. 586 pp.
Original brown cloth, title in gilt on spine. 1st UK edition 1892, the 1st US
[4250 copies, see p. 8] 1905. Auditing contains "the best thought of the
profession here and abroad" [RM in his introduction to this 2nd edition.
The next edition [1912] is a completely rewritten US text with Montgomery as
author. € 350,00
[023589]
Dicksee, Lawrence R.. AUDITING: A PRACTICAL HANDBOOK FOR AUDITORS. New York/ London: Arno Press/ Gee & Co, 1976.
(4), VIII, (2), 305 (3=ads) pp. A reprint of the 1892 1st edition.Brown cloth
with white title on spine. €
100,00
[033762] Reiman J. D. en J. J. M. H. Nijst. DE ACCOUNTANT ALS CONTROLEUR. Zwolle:
W. E. J. Tjeenk Willink, 1906. VIII, 292, VIII pp. Tweede verbeterde en
vermeerderde druk. G, Delwel Rotterdam (publisher) on front board. Original maroon buckram with title in gilt and black
decoration blindstamped on frontboard and spine. decorated endpapers. Only a
triffle of wear at corners. NCC has 1 copy of the 1896 1st edition at the KB
and also in the library of Royal NIVRA. The authors state
in the Voorbericht to this 2nd edition:"Ten slotte zij gemeld, dat, nu
het werkje van den eersten ondergeteekende eenen herdruk behoefde, dit niet
anders kon geschieden, dan door daaraan eene groote uitbreiding te geven.
Voor twee vakmannen was die arbeid gemakkelijker tot stand te brengen;
vandaar dar deze uitgave thans met medewerking van den tweeden ondergetekende
plaats vindt." 5
copies of this 2nd edition in NCC. The 1st edition has only 120 pages, the
3rd edition (1914) has 455 pp. HAL p. 69, also a 2nd edition. € 100,00
The three auditing classics: Pixley, Dicksee and
Montgomery
[023270] Montgomery, Robert H.. AUDITING THEORY AND PRACTICE. New
York: The Ronald Press Company, 1912. First Edition. XXIX, (1), 673, (1) pp.
Original (?, yes, see below) halfcalf with green boards and gilt title on
spine. brown endpapers. Sticker of The Old Corner Bookstore, Boston, Mass. on
ffep. This sticker suggests, that the in 1912 uncommon binding is an actual
publisher's binding. Corners and head of spine heavily rubbed and partly
gone. Waterstaining of some pages (discoloration only). Montgomery
(1872-1953) is one of the founding fathers of the modern accounting
profession.
Many
generations of accountants were educated with this book. Montgomery at the
time of publication of this book worked in actual practice as partner of the
firm Lybrand, Ross Bros. and Montgomery. It is only very recently, that
Lybrand's name fell off in the Pricewaterhousecoopers merger. The very first
American handbook on auditing ever written. Many reprints followed. Preceeded
by Lawrence Dicksee, AUDITING (1892), on which Montgomery writes in the
preface: "Mr Dicksee's work on auditing was for many years an authorithy
in the American offices. In 1905 I published an American edition of his book,
in which I omitted the statutes and other matter which solely related to
British practice, and rewrote, or left unchanged, the parts applicable to the
American practice. The book met with such success thatin 1909 a second edition was
required. During the last few years, however, I have noted in the profession
a radical departure from the principles and procedure enunciated by Mr.
Dicksee. More is now expected of the auditor,and, happily, many of the
profession have met this broader demand and have shown that the services of
the practitioner must extend over the whole field of business activity."
Thus in fact this 1st edition demarcates the borderline between first- and second
generation auditing. A moment in the history of the profession as dramatic as
the introduction of Transaction Flow Auditing by the firm of Andersen in
1978. As an appendix the CPA examinations for 1911 and 1912 for 5 states.
Also quite an early Ronald publication.
Early
auditing books are very rare in libraries. The earliest Montgomery is a 7th
edition (1949). BL has a 5th edition (1934). LoC has a copy with collation
identical to our copy dated 1913 .A query was answered (within 12 hours!) by
LoC as follows: Dear Patron, The Library's copy of Montgomery's Auditing...
has the year 1913 on the title page indicating that the online catalog entry
is correct. The verso of the title page has the statement "Copyright
1912." It may be of further interest to you to know that there is a
handwritten note on the same verso stating "this is a replacement copy
for the original which was lost." .
In
the German libraries on KVK the 1917 (stated second edition) of Freie
Uniiversitaet, Berlin is the earliest.
At
NCC there is a 1912 1st at Erasmus Universiteit, Rotterdam. This is not too
amazing: auditing is professionally organized in the Netherlands for well
over 100 years. In 1912 the Royal NIVRA of the Dutch CPA's existed approx. 15
years. It is likely, that purchased copies of new books go to such countries.
All in all, only 1 copy in web-accessable libraries (the Erasmus (Rotterdam)
copy, non autopsy however, see LoC copy above). None in trade. € 2.100,00
[023318] Walton, Seymour and Stephen W. Gilman. AUDITING AND COST
ACCOUNTS. New York: Alexander Hamilton Institute, 1912. First
Edition. € 100,00
[074176] Andersen & Co., Arthur. A GUIDE FOR STUDYING AND EVALUATING
INTERNAL ACCOUNTING CONTROLS. 1978: Arthur Andersen & Co., First
Edition. [4], 314, [2] pp. Original buff wrappers printed in black. The first
treatise ever on risk-oriented auditing and Transaction Flow Analysis. The
first internal courses on the subject were given worldwide in Spring 1978 and
the methodology was rolled out on larger clients in the months thereafter.
The methodology was revolutionary. Being employed myself by AA in those
years, I remember being taken apart by Jaap ten Wolde [KPMG] to warn me for
the dangerous character of it. I will never know, if this was a hidden
recruitment effort as well, anyhow I got the impression Jaap was quite
concerned on this. The internal material on this subject was for internal use
only, and such material circulating now thus is actually stolen from the
firm. This copy is for the use of clients and others [see front wrapper]. Of
the external edition this copy dated January 1978 is from the 1st edition.
Rare, especially in this mint condition..
€ 1.200,00
[023434] Muthesius, Volkmar (ed.). 75
JAHRE DEUTSCHE TREUHAND-GESELLSCHAFT 1890-1965. Frankfurt: Fritz Knapp Verlag, 1965. First Edition.
167 pp. Original blue cloth with git title on frontboard and spine. A
presenting letter dated 6. Dezember 1967 of DT Frankfurt office to Karl F.
Frank laid in. € 100,00
[074191] . THE FIRST SIXTY YEARS. Chicago: Arthur Andersen & Co.,
1973. XIII, [1], 189, [1] pp. Original brown cloth with title in gilt on
upper board and spine. €
350,00
[023409] Metzemaekers, L. A. V. M. en
A. J. van Maastrigt. EEN
EEUW IN BALANS. 1983.
First Edition. 230 p. Original green cloth. Dustjacket. 100 years Moret. € 100,00
[013100]
Jones, Edgar. TRUE AND FAIR, A HISTORY OF PRICE WATERHOUSE. London: Hamish Hamilton, 1995. First Edition. XIX,
444 pp. Original brown cloth with gilt title on spine. Dustjacket with some
very minor folds at top of spine and front.
€ 50,00
AND A CRITICAL EVALUATION OF THE
LARGEST FIRMS
[023374] Stevens, Mark. THE BIG EIGHT, AN INSIDE VIEW OF AMERICA'S EIGHT
MOST POWERFUL AND INFLUENTIAL ACCOUNTING FIRMS. New York: Macmillan,
1981. First Edition. (12), 240, (2) pp. Original cream quartercloth with
black boards and red title on spine. Dustjacket € 100,00
[023376] Stevens, Mark. THE BIG SIX/ THE SELLING OUT OF AMARICA'S TOP
ACCOUNTING FIRMS. New York: Simon and Schuster, 1991. First Edition. 271,
(1) pp. Original paperback with Touchstone on spine. The pages are 1st
S&S edition however, with a complete number-row on the copyright page.
Consequently the paperback ISBN is on the backwrapper and the hardback ISDN
on the copyright page. € 200,00
[033766] Otto, C. G. (pseudonym for C. G. Schulz). DIE
BUCHFÜHRUNG FÜR FABRIKSGESCHÄFTE. Berlin: Julius
Springer, 1850. First
Edition. VI, 137, [1= advertisments) pp. ; three stamps and one ink shelfmark
to the title (recto and verso), stamp on the final and one further page, a
little spotted in places, pp. 131-134 loose; contemporary cloth-backed
marbled boards, the original printed front wrapper bound in at the end, a
little dusty. Very rare first edition. Schulz's new system of bookkeeping,
'simple in its application, double in its performance', was written
especially for the needs of manufacturers. The system is exemplified by the
financial transactions of a sugar beet processing factory.This rare work was
republished several times, in 1862 under the author's proper name.See
Historical Accounting Literature, p. 117, for the second edition of the same
year, and Holzmann & Bohatta, Deutsches Pseudonymen-Lexikon, p. 204
(later editions); not in OCLC, or COPAC, KVK lists a single copy, in the
Austrian National Library (ÖNB). Also the Eugen Schmalenbach Sammlung (Uni
Köln) has only a 2nd edition. € 650,00
[053971] Metcalfe, Captain Henry. THE COST
OF MANUFACTURES AND THE ADMINISTRATION OF WORKSHOPS, PUBLIC AND PRIVATE. New York: John Wiley & Sons, 1885. First
Edition. (4), 322, (4) pp. Original brown blindstamped cloth with title in
gilt on spine. Original brown endpapers. PROVENANCE: Library of the US Bureau
of Labor, its bookplate at fpep and shelfmark on spine. A very early example
of a system analysing the operations, physical inventory control and costing.
Mentioned by F W Taylor as "a major advance in the art of
management." (see Shop Management (1911) p. 202. Urwick p. 31. Not in
NCC and COPAC. OCLC has only 6 copies in US libraries. € 450,00
[033621] . ENGINEERING ESTIMATES, COSTS AND ACCOUNTS. London: Crosby
Lockwood and Son, 1890. First Edition. XII, 256, 56 pp. Original brown
beveled boards with gilt title on front board and spine. Original brown
endpapers. A vintage book on technical estimates, the basis of all sound
cost-accounting. A classic recommended by Slater Lewis (1896). The publishers
ads mention a 3rd edition of Garcke, Factory Accounts as "just
issued". This edition is 1889 [see BL copy], and the present binding
thus quite early. HAL p. 110. € 100,00
[033625] Matheson, Ewing. THE DEPRECIATION OF FACTORIES MINES AND
INDUSTRIAL UNDERTAKINGS. London: E. & F.N. Spon, 1893. (2=blank), X,
143, (5=ads.) pp. frontispiece depreciation chart in black, red and blue.
Original blindtooled black cloth with gilt title on spine and frontboard.
Original yellow endpapers (which is important, as the type of paper used in
those times is unobtainable nowedays. The book is as new; only some
dustmarking of fore edges. Second edition, reflecting criticism to the 1st
(1884). This title is recommended by Slater Lewis in COMMERCIAL MANAGEMENT OF
FACTORIES (1896) p. 201 and 389, an early classic title in management literature,
without doubt referring to this 2nd edition. Quite rarely seen, certainly in
this condition. COPAC mentions 3 first editions and 5 copies of this 2nd.
OCLC mentions 5 and 8 respectively. 1 other copy of the 2nd in Brazil (Sao
Paolo). PICA contains 1 copy of the 4th US edition at Erasmus,
Rotterdam. € 240,00
[023316]
Dicksee, Lawrence R.. GOODWILL AND ITS TREATMENT IN THE ACCOUNTS. London: Gee & Co, 1897. First Edition. (2), XVII,
(1), 59, (1) pp. Original grey cloth with title printed in black on front
board. Original yellow endpapers with publisher ads. , as usual in the time.
Quite rare. COPAC has only a copy at the National Library of Scotland.
OCLCads 2 US copies. Not in the library of ICAEW [having a 1906 6th edition
In NCC only a 1920 4th edition and a 1976 Arno reprint. € 900,00
[033772] Léautey, Eugene. TRAITÉ DES INVENTAIRES ET DES BILANS AU POINT DE
VUE COMPTABLE, ECONOMIQUE, SOCIAL ET JURIDIQUE. Paris: Librairie Comptable
et Administrative, First Edition. Both NCC and BNF give 1897 as the
undisclosed year of publication. LX, 248 pp., also given by BNF. Original
brown wrappers printed in black. Uncut. Spine damaged. No other editions in
European libraries, so this must be the 1st and only edition, as can be
expected taking into account the subject matter (see below). The book
consists of 6 parts. The first four are on the basics under the titles
Comptes, Livres, Inventaire and Bilan. Then, in 2 closing parts follow the
actual subject of this title: changes proposed in Belgian (Part V) and French
(Part VI) law to improve reporting practices in those countries. The detailed
format of the balance sheet proposed is already included in Léautey's
proposals; only the in those countries so typical seperate columns cost,
provision and net at the assets side of the balance sheet evidently is an
invention from later date. Note,that in France the first full version of the
PLAN COMPTABLE GENERAL (PCG) was only produced in 1947. In Belgium
Leautey's proposals were not implemented as well. Olivier Satin (Brussels
auditor) informs me, that the first legislation on annual accounts in Belgium
dates from the 1970's (implementation of 4th EU directive). Not in HAL, that
mentions 4 other titles of this author. 2 in NCC (UvA and Erasmus), 1 in BNF. € 120,00
[054070] Garcke, Emile and J. M. Fells. FACTORY ACCOUNTS THEIR PRINCIPLES
AND PRACTICE. London: Crosby Lockwood and Son, 1902. 5th edition. XVIII,
248, 48, 16 pp. 4 diagrams on double leave not included in pagecount.
Original red blindtooled cloth, title in gilt on upper board and spine.
Original black end papers. Spine just a triffle darkened, a beautiful copy.
Copies of early editions of this accounting classic are virtually unobtainable.
HAL p. 123. NCC has 1 copy of this 5th edition in Delft, no earlier editions
and 2 6th editions[1911] in Amsterdam [UVA] and Maastricht. Worldwide 1st
editions [1887] occur only at BL, NLS [both from legal depot?] and in 3
Japanese libraries [Konan, Waseda and Nagasaki Pref.] 11 copies of this 5th
edition in US libraries [see OCLC]. In general the 1976 reprint of the 1893
4th edition is most common. € 1.500,00
[053953]
Garcke, Emile and J. M. Fells. FACTORY ACCOUNTS THEIR PRINCIPLES AND
PRACTICE. New
York: Arno Press, 1976. A
reprint ot the 4th edition, 1893, Crosby Lockwood and Sons. (2), XVI, 264,
(2) pp. 4 diagrams on double leave not included in pagecount. Original brown
cloth. Copies of early editions of this accounting classic are virtually unobtainable.
HAL p. 112, the original 4th edition.
€ 30,00
[084262]
Church, A. Hamilton. THE PROPER DISTRIBUTION OF EXPENSE BURDEN. New York: The Engineering Magazine, 1908. 116
pp. Original burgundy blindtooled cloth with title in gilt on spine. First reprint
in book form of a paper earlier published in the magazine in 1901 in 6
installments. The first structured approach to the allocation of fixed cost.
Urwick p.114 [quoting the 144 pp. reprint of 1916]. No copy in NCC. 1 copy in
Europe [Trinity College Library, Dublin], 33 copies in US libraries. € 275,00
[023441] Saliers, Earl A.. PRINCIPLES OF DEPRECIATION. New York: The
Ronald Press Co., 1915. First Edition. XII, 200 pp. Original halfcalf with
green cloth boards and title in gilt on spine. € 150,00
[033753] Hagers J.. HET KOOPMANSBOEKHOUDEN EN ZIJNE TOEPASSINGEN IN DE
PRAKTIJK. 's-Gravenhage: 2 volumes: Eerste deel. Dagelijkse methode.
(Z-editie). Tweede deel. Maandelijksche Methode. 21st and 13th edition. VIII, 184 and VIII, 208 pp. Original plum wrappersprinted
in black. Backwrapper of first volume missing. ICAEW p. 65 (an earlier
edition) mentions 5 volumesbound in one. The preface of volume I mentions,
that it is the Z(aakstheorie) edition, other editions being the
P(ersoonstheorie) and T(weerekeningenstelsel), all in all 4. The title was
later edited by J. Bouwman, of which a 4th edition was issued by Dikhoff in
Hilversum in 1921. Those 2 volumes thus must be from well before that year.
The former owner could have used them for his primary education in 1917/18,
when his parents (Dutchmen then domiciled in Germany) did send him to the
Dutch mobilized army to get good food.
€ 60,00
[054020] Dennison, Henry S. and Others. PROFIT SHARING ITS PRINCIPLES AND
PRACTICE a Collaboration. New York: Harper and Brothers, 1918. First
Edition. X, [2], 328 pp. Original burgundy cloth with title in gilt on
frontboard and spine. Spine discolored, inner hinges reinforced. PROVENANCE:
Radcliffe College Library, its bookplate at fpep and other ex library
remnants. The book is the result of an investigation into profit sharing,
started by the authors in 1915. Urwick only nmentions a later [1924] title,
of which this book must be the Urtekst.
€ 90,00
[053969] Sazenhofen, C. V. DIE MODERNE SICH SELBST KONTROLIERENDE BUCHHALTUNG.
Frankfurt a M:
Verlag Der Internationalen Organisations-Beratung GmbH, 3rd edition. XIX,
(1), 173, (11) pp. small 8to. Original gry boards printed in black and white.
Schmalenbachs copy with his handwritten name on title and a comment on p. p. 6:
Belag hat man auf der Zunge, wenn man sich den Magen verdorben hat € 150,00
[074185]
Garner, S. Paul. EVOLUTION OF COST ACCOUNTING TO 1925. ill. . The University of Alabama Press, 1976.
Reprint of the 1954 edition. .XIV, 416 pp. Original wrappers printed in blue.
A classic on early costing. The author states,that in 1925 all basic concepts
of factory costing were outlined in the then existing literature. € 150,00
[023220] Hodge, Albert Claire. PRINCIPLES OF ACCOUNTING. Chicago: The
University of Chicago Press, 1920. First Edition. XXIII, (1), 394 pp.
Original green cloth with gilt title on spine. Edges worn, cloth on backboard
loose along a 10 cm
line, Names of former ownerss at fpep and ffep, pencilled notes on some
pages, 1st and last quire browned. McKinsey (born 1889) qualified as CPA in
1919 and at the time of writing this book practised as a CPA in the firm
Fraser and Torbet. The founding date of McKinsey & Company (Management
Consultants) is in 1925. This quite classical accounting textbook was thus
co-authored by McKinsey in a very early stage of his career. However the
concept of accounting as a tool of management, that later became one of the
McKinsey credo's shows already in this very early book. At the time of
writing this book McKinsey practised in Chicago. Around that time also Arthur
Andersen founded his practice in the same city. Chicago thus is the home town
of the top Auditing and of the top Management Consulting firm in the
world. € 100,00
[023378] Dicksee, Lawrence R. and Herbert E. Blain. OFFICE ORGANISATION
AND MANAGEMENT INCLUDING SECRETARIAL WORK. London: Sir Isaac Pitman &
Sons, Ltd, 1920. IX, (1), 306, (2), 8 pp. Original blue cloth with title in
gilt on spine and blindstamped on front board. Edgewear. 4th edition (stated
on title). € 100,00
[023379] Rosenkampff, Arthur H. and Gould L. Harris. BUSINESS ACCOUNTING/
READING GUIDE. New York: The Ronald Press Company, 1920. (2), 199, (9)
pp. Original black cloth with gilt title on spine and front board. 4th
printing (stated on title). € 100,00
[023311] Eggleston, D. C.. BUSINESS ACCOUNTING VOLUME III COST ACCOUNTING.
New York: The Ronald Press Company, 1920. First Edition. € 100,00
[033751] McKinsey James O.. BUDGETARY CONTROL. New York: The Ronald
Press Co., 1922. First Edition. VIII, 474, (2) pp. Original blue cloth with
gilt title on spine. McKinsey was the first accountant to understand that
accountancy can never be an end in itself. Having grasped this unifying
principle, he had one intellectual advantage over the majority of his
contemporaries in management who had been trained as engineers. His basic
education in law and accountancy had taught him to look at a business as a
whole. The first standard book on the subject. McKinsey was unable to attend
the International Conference on Budgetary Control held in Geneva in 1931
under the auspices of the International Management Institute. But his thought
and his influence permeated almost every contribution to its proceedings. See
Urwick p. 268. The author founded the well known consulting firm still having
his name in Chicago. In 1933 the New York office was opened, chaired by
Marvin Bower. Mc Kinsey died in 1937 and Bower did not get along with A. T.
Kearney who succeeded McKinsey in Chicago. Under Bowen the New York office
was built out to the present multinational consulting firm. One of Urwicks 75
key management books, see Urwick, THE GOLDEN BOOK OF MANAGEMENT (1956). € 200,00
[023219] McKinsey, James O. and
Stuart P. Meech. CONTROLLING THE FINANCES OF A BUSINESS. New York: The
Ronald Press Company, 1923. First Edition. VIII, 638 pp. Original blue cloth
with gilt title on spine. McKinsey (born 1889) qualified as CPA in 1919 and
at the time of writing this book practised as a CPA in the firm Fraser and
Torbet. The founding date of McKinsey & Company (Management Consultants)
is in 1925; a International Conference on Budgetary Control was held in
Geneva in 1931. " His (=McKinsey's) thought and his influence permeated
almost every contribution to the proceedings" writes Urwick. McKinsey
was unable to attend himself. This book thus is one of the very early
founding stones of budgetting as a tool of management. At the time of writing
this book McKinsey practised in Chicago. Around that time also Arthur
Andersen founded his practice in the same city. Chicago thus is the home town
of the top Auditing and of the top Management Consulting firm in the
world. € 100,00
[023313] Gilman, Samual P.. STOCK EXCHANGE LAW. New York: The Ronald
Press Company, 1923. First Edition. €
100,00
[023340] Montgomery, Rober H.. FINANCIAL HANDBOOK. New York: The
Ronald Press Company, 1925. First Edition. XXX, (2). 1749 pp. Originalblack
cloth with gilt title on front and spine. All edges gilt. Contents on
endpapers, as usual. € 100,00
[033657] Gilman, Stephen. ANALYSING FINANCIAL STATEMENTS. New York:
The Ronald Press Company, 1934. Revised edition, 1st being of 1925, largely
rewritten. XIII, (1), 475, (1) pp. Original green cloth with gilt title on
spine. Some dulling of spine. € 100,00
[023377] McKinsey, James O. and Howard S. Noble. ACCOUNTING PRINCIPLES. Cincinatti:
South-Western Publishing Company, 1935. X, 758 pp. Original burgundy cloth
with gilt title on spine and blindstamped title on front board. Title on
spine faded. small ear in front hinge. The preface states this is a revised
edition. Indeed LoC has a 1929 edition (640 pp.), at the same publisher and
with McKinsey as only author. It is further linked to Niswonger and Fess, a
title going thru many editions upto our time. A basic classic by one of the
founding fathers of management consulting.
€ 100,00
[023310] Greininger, Bernard B.. PREPARATION AND CERTIFICATION OF
FINANCIAL STATEMENTS. New York: The Ronald Press Company, 1950. First
Edition. (10), 408 pp. Original green cloth with gilt title on spine. Blueish
dustjacket printed in black, discolored at spine, somemmaterial gone at head
and tail of spine. € 100,00
[023407] Kaufman, Felix. ELECTRONIC DATA PROCESSING AND AUDITING. New
York: The Ronald Press Co., 1961. First Edition. 180p. Original blue cloth
with gilt title on front and spine. Dustjacket with edgewear and some tears.
Balpoint underlining on p.5. A pioneering study. € 100,00
[033802]
Mattessich, Richard. ACCOUNTING AND ANALYTICAL METHODS. Homewood: Richard D. Irwin Inc., 1964. First
Edition. XVII, (1), 552, (6=blank) pp. Original blue buckram with title in
gilt on frontboard and spine. Blue dustjacket printed in black. Some
discoloration of jacket in spine area. Small tear at lower edge of rear of
jacket. A detailed FORTRAN program simulating budgetting for an imaginary
firm (pp. 347-408) is in fact the first decription of a spreadsheet. Using
this technique Bricklin and Franksten 14 years later programmed Visicalc,
which made it accessable to immense groups of endusers. € 800,00
A POPULAR SERIES
[023312] Dicksee, Lawrence R.. AUCTIONEER'S
ACCOUNTS. London:
Gee & Co, 1901. First Edition. The Accountants' Library volume II.[12].
76, [4], [16] pp. Original two shade terracotta cloth with title in gilt on
frontboard and spine. Historical Accounting Literature p.122, € 100,00
[054056] Lakin-Smith, H.. PRINTERS'
ACCOUNTS. London: Gee & Co, 1903. First Edition. IX, [1], 76,[12]
pp. The Accountants' Library volume XVII. Publishers ads on all endpapers.
Original two shade terracotta cloth with title in gilt on frontboard and
spine. Historical Accounting Literature p.125. The last 12 pp. being
publishers ads [browned and brittle as usual]. With an interesting notice
printed in red bound in after p. II: All books published by Gee & Co. are
intended to be sold at the Published Price, and the Discount allowed to the
Bookselling Trade does not permit of any Allowance being made to the
Purchaser. € 100,00
[023535] Child, Percy. PARTNERSHIP ACCOUNTS. London: Gee & Co, 1904. (8), 72, (18) pp., the
last 18 being publisher's ads. 3rd edition (stated on title). Original
greenish cloth with gilt title on front board and spine. Price (2/3)
blindstamped on front and publisher's logo on rear board. The first owner,
after acquiring the book in August 1904, felt it wise to initial all odd
pages in ink. Possibly thought it to be an audit file. € 60,00
[054057] Smith, Ernest E.. TIMBER
MERCHANTS' ACCOUNTS. London: Gee & Co, 1904. First Edition. The
Accountants' Library volume XXXV. [4], VII, [5], 98,[46 pp. Original? red
cloth with title in gilt on spine, different from the typical UK binding.
However title down-up on spine [German style], which also applies to those UK
bindings. From US provenance: US binding? Publishers ads in the back dated
1907 and not as brittle as usually is found in 1904 copies. Historical
Accounting Literature p.127. € 200,00
[054053] Ibotson, J. G. P.. QUARRY
AND STONE MERCHANTS' ACCOUNTS. London: Gee & Co, 1904. First
Edition. The Accountants' Library volume XXVII. [2]. XIV, 111, [1]. [12] pp.
Publishers ads on all endpapers. Original two shade terracotta cloth with
title in gilt on frontboard and spine. Historical Accounting Literature
p.126 € 200,00
[054052] Daly, R. R.. SHIPPING ACCOUNTS. London: Gee & Co, 1905. First Edition. The
Accountants' Library volume XL. VII, [3], 97, [3], [4] pp. Publishers ads on
all endpapers. Original two shade terracotta cloth with title in gilt on
frontboard and spine. Historical Accounting Literature p.127. € 200,00
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