Publisher's Synopsis
This 8-volume work is a reprint of the Edinburgh edition, first published between 1903 and 1907, of a reference work originally hailed as "the most ambitious accountancy publishing project ever attempted in Scotland". In its present form, here with a new introduction by Professor Basil S. Yamey, the encyclopaedia should be primarily of interest and value to historians of accounting.;The encyclopaedia is thought to be the first attempt to provide in convenient form the full range of subject matter likely to be of use to an accountant - in this case, one working in Scotland or England in the early 20th century. It should be noted that by this time, accountancy was firmly established and crucial to the manufacturing industries and corporate form of business organization that dominated the economy. The encyclopaedia reflects this central postion by having, alongside general articles on bookkeeping and financial accounts, several articles on accounting for different branches of economic activity - from colleries and railways to hide and skin auctioneers and mineral water makers. There are also many articles on law, written by barristers, of obvious interest to accountants, including bankruptcy, contract and foreclosure.;In all, the work provides insight into the accounting and business practice prevalent in the UK at the turn of the century.
