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ID:38707575
大小:15.70 KB
页数:5页
时间:2019-06-18
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1、ThispaperaddstotheknowledgeofaccountinginIrelandinthelateeighteenthandearlynineteenthcenturies.Usingoriginalarchivalresearch,thedevelopmentofIrishaccountingpracticeisexaminedbyreferencetotheaccountsofMaynoothCollegeduringtheperiod1795¨C1832.Theaccountingsystemusedinpreparingthecollege¡¯
2、saccountswasthatofcharge/discharge.ThiswasasystemofaccountingwhichreliedonsingleentryoftransactionsanddatedfromtheMiddleAges.ThemainpurposeoftheaccountingsystemwastoassisttheTrusteesinmakinggrantapplicationstoParliamentandtoprovetheirstewardshipofthefundsentrustedtothem.1.IntroductionTh
3、osehistoriesthathavebeenwrittenofIrishcollegesanduniversitieshavetendedtoignorethefactthatthesebodieshavehadtobefinanced.Theyhaveinthemainbeendescriptiveinthattheywerewrittentocommemoratecertainanniversariesandhavetendedtoconcentrateontheachievementsofthestaffinthosecolleges.Theyhavefor
4、themostpartignoredordealtwithinonlyaverycursorymannerwiththefinancesandtheaccountingsystemsoftheirorganisations.Thispaperhopestoredressthatimbalance.IrishaccountingpracticeintheearlyyearsofthenineteenthcenturyisconsideredusingtheaccountsofMaynoothCollegeasabasisfordiscussion.Theseaccoun
5、tshavebeenpreservedfromthefoundationoftheCollegein1795.Theyareunusualinthattheyarefullyauthenticated.ThisisthecasebecauseaswillbediscussedlatertheCommissionersofImprestAccountscarriedoutanauditoftheaccountseachyear.Anofficialfromthisofficesignedeachyear¡¯saccounts.½¨×³Ôì¼Û×Éѯ¹«Ë¾ÊµÏ°±¨
6、¸æThestudyislaidoutinfivesections.Thefirstsectiondiscussesthesocio¨CeconomicsituationoftheperiodunderreviewandexaminesthestateoftheaccountancyprofessioninIrelandatthetime.Thesecondsectionconsiderstheregulatoryenvironmentunderwhichthecollegeprepareditsaccountsandtheeffectofregulationonth
7、eaccountsproducedbythecollege.Thethirdsectionreviewstheaccountingsystemusedbythecollege.Inthefourthsectionaccountingconceptsandrulesfollowedinpreparingtheaccountsareevaluated.Thefinalsectionpresentssomeconcludingremarks.±¾ÎÄÀ´×ÔÁù.ά~ÂÛ^ÎÄ¡¤ÍøÔÎÄÇëÕÒÌÚѶ324,91142.Socio-economic
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