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George P. Norton
George Pepler Norton (1858 – 1939 Solomons, David. "Costing Pioneers: Some Links with the Past*." ''The Accounting Historians Journal'' 21.2 (1994): 136.) was a British accountant, known for the publication of his 1889 ''Textile Manufacturers' Bookkeeping'', which contributed to the establishment of modern cost accounting. Life and work Norton was born in Hampton Wick near London to George Pepler Norton and Eleanor Morris. He obtained a license and worked as chartered accountant. In 1889 he published his most known work ''Textile Manufacturers' Bookkeeping,'' which is considered one of the first comprehensive treatments of "the cost problems of a firm using the process cost method." This work ran in five edition, the fifth edition published in 1931. Trevor Boyns, J. R. Edwards. ''A History of Management Accounting: The British Experience.'' 2012. p. 169. Solomons recalled that the importance of this work lies "in the fact that his book-keeping system for textile manufacturing ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
David Solomons (accounting Scholar)
David Solomons (October 11, 1912 – February 12, 1995) was a British/American accounting scholar, known from his work on accounting and business management, its concepts, standards, history and politicization. Biography Born in London, Solomons obtained his BCom from the London School of Economics in 1932. In 1936 he obtained his Chartered Accountant licence for England and Wales, and became Associate of the Chartered Accountants. From 1936 to 1939 he was accountant at Lawrence Robson & Co in London, now Robson Rhodes. In the Second World War he served in the British Army, where he was captured in 1942 during the North African Campaign. In internment camps in Italy and Germany he lectured accounting and economics until his release in April 1945. On invitation of his undergraduate teacher Arnold Plant, Solomons started his academic career at the London School of Economics in 1946 as part-time lecturer. After the death of Stanley W. Rowland in 1947 he work full-time, and was ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
John Manger Fells
John Manger Fells (1858 – 7 December 1925) was a British incorporated accountant consultant, and author on accounting. He was known as promoter of cost accounting and leading cost accountant in Britain early 20th century.Locke, Robert R. "Cost Accounting: An Institutional Yardstick For Measuring British Entrepreneurial Performance Circa 1914," in: ''The Accounting Historians Journal'' (1979): 1-22.online: Biography Fells was a tailor's son, who came into prominence as secretary of Zetetical Society early 1880s, where he crossed paths with Sidney Webb and Emile Garcke. He took classes in intermediate arithmetics, mathematics, composition, dictation, and English History at the Birkbeck Literary and Scientific Institution in 1872 and 1873. In 1887 Fells had become assistant secretary at the Brush Electrical Light Corporation, which was directed by Emile Garcke in those days. With Garcke he co-authored with the book "Factory Accounts: Their Principles and Practice." In the next ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
English Accountants
English usually refers to: * English language * English people English may also refer to: Culture, language and peoples * ''English'', an adjective for something of, from, or related to England * ''English'', an Amish term for non-Amish, regardless of ethnicity * English studies, the study of English language and literature Media * ''English'' (2013 film), a Malayalam-language film * ''English'' (novel), a Chinese book by Wang Gang ** ''English'' (2018 film), a Chinese adaptation * ''The English'' (TV series), a 2022 Western-genre miniseries * ''English'' (play), a 2022 play by Sanaz Toossi People and fictional characters * English (surname), a list of people and fictional characters * English Fisher (1928–2011), American boxing coach * English Gardner (born 1992), American track and field sprinter * English McConnell (1882–1928), Irish footballer * Aiden English, a ring name of Matthew Rehwoldt (born 1987), American former professional wrestler ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
1939 Deaths
This year also marks the start of the World War II, Second World War, the largest and deadliest conflict in human history. Events Events related to World War II have a "WWII" prefix. January * January 1 ** Coming into effect in Nazi Germany of: *** The Protection of Young Persons Act (Germany), Protection of Young Persons Act, passed on April 30, 1938, the Working Hours Regulations. *** The small businesses obligation to maintain adequate accounting. *** The Jews name change decree. ** With his traditional call to the New Year in Nazi Germany, Führer and Reich Chancellor Adolf Hitler addresses the members of the National Socialist German Workers' Party (NSDAP). ** The Hewlett-Packard technology and scientific instruments manufacturing company is founded by Bill Hewlett and David Packard, in a garage in Palo Alto, California, considered the birthplace of Silicon Valley. ** Philipp Etter takes over as President of the Swiss Confederation. ** The Third Soviet Five Year P ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
1858 Births
Events January–March * January 9 ** Revolt of Rajab Ali: British forces finally defeat Rajab Ali Khan of Chittagong. ** Anson Jones, the last president of the Republic of Texas, commits suicide. * January 14 – Orsini affair: Piedmontese revolutionary Felice Orsini and his accomplices fail to assassinate Napoleon III in Paris, but their bombs kill eight and wound 142 people. Because of the involvement of French émigrés living in Britain, there is a brief anti-British feeling in France, but the emperor refuses to support it. * January 25 – The '' Wedding March'' by Felix Mendelssohn becomes a popular wedding recessional, after it is played on this day at the marriage of Queen Victoria's daughter Victoria, Princess Royal, to Prince Friedrich of Prussia in St James's Palace, London. * January ** Benito Juárez becomes the Liberal President of Mexico and its first indigenous president. At the same time, the conservatives installed Félix María Zuloaga as a ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Financial Accounting
Financial accounting is a branch of accounting concerned with the summary, analysis and reporting of financial transactions related to a business. This involves the preparation of Financial statement audit, financial statements available for public use. Shareholder, Stockholders, vendor (supply chain), suppliers, banks, employees, government agencies, business owners, and other stakeholder (corporate), stakeholders are examples of people interested in receiving such information for decision making purposes. Financial accountancy is governed by both local and international accounting standards. Generally Accepted Accounting Principles (GAAP) is the standard framework of guidelines for financial accounting used in any given jurisdiction. It includes the standards, conventions and rules that accountants follow in recording and summarizing and in the preparation of financial statements. On the other hand, International Financial Reporting Standards (IFRS) is a set of accounting st ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Alexander H
Alexander () is a male name of Greek origin. The most prominent bearer of the name is Alexander the Great, the king of the Ancient Greek kingdom of Macedonia who created one of the largest empires in ancient history. Variants listed here are Aleksandar, Aleksander, Oleksandr, Oleksander, Aleksandr, and Alekzandr. Related names and diminutives include Iskandar, Alec, Alek, Alex, Alexsander, Alexandre, Aleks, Aleksa, Aleksandre, Alejandro, Alessandro, Alasdair, Sasha, Sandy, Sandro, Sikandar, Skander, Sander and Xander; feminine forms include Alexandra, Alexandria, and Sasha. Etymology The name ''Alexander'' originates from the (; 'defending men' or 'protector of men'). It is a compound of the verb (; 'to ward off, avert, defend') and the noun (, genitive: , ; meaning 'man'). The earliest attested form of the name, is the Mycenaean Greek feminine anthroponym , , (/Alexandra/), written in the Linear B syllabic script. Alaksandu, alternatively called ''Alakasan ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Emile Garcke
Emile Oscar Garcke (1856 – 14 November 1930) was a naturalised British electrical engineer, industrial, commercial and political entrepreneur managing director of the British Electric Traction Company (BET), and early author on accounting.Michael Chatfield.Emile Garcke," in: ''History of Accounting: An International Encyclopedia.'' Michael Chatfield, Richard Vangermeersch eds. 1996/2014. p. 269-70. who is noted for writing the earliest standard text on cost accounting in 1887. Biography Born in the Kingdom of Saxon in 1856, Garcke came to the United Kingdom of Great Britain and Ireland at an early age, becoming a naturalised British citizen in 1880. In 1883 he became Secretary of the Anglo-American Brush Electric Light Corporation, was promoted to Manager in 1887 and became managing director of its successor company, Brush Electrical Engineering Company in 1891. In 1893 he was managing director of the Electric Construction Co and led its reorganisation. He was a great belie ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Cost Accounting
Cost accounting is defined by the Institute of Management Accountants as "a systematic set of procedures for recording and reporting measurements of the cost of manufacturing goods and performing services in the aggregate and in detail. It includes methods for recognizing, allocating, aggregating and reporting such costs and comparing them with standard costs". Often considered a subset or quantitative tool of Management accounting, managerial accounting, its end goal is to advise the management on how to optimize business practices and processes based on cost efficiency and capability. Cost accounting provides the detailed cost information that management needs to control current operations and plan for the future. Cost accounting information is also commonly used in financial accounting, but its primary function is for use by managers to facilitate their decision-making. Origins of cost accounting All types of businesses, whether manufacturing, trading or producing services, r ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Captain Henry Metcalfe
Captain Henry Metcalfe (October 29, 1847 – August 17, 1927) was an officer in the United States Army Ordnance Corps, inventor and early organizational theorist, known for his 1873 invention of a detachable magazine for small arms, for his work on modern management accounting,Michael Chatfield.Henri Metcalfe" in: ''History of Accounting: An International Encyclopedia.'' Michael Chatfield, Richard Vangermeersch eds. 1996/2014. pages 269–70. the development of the "time card" and his theory on the role of middle management. Biography Metcalfe was born in New York City, where his father Dr. John Thomas Metcalfe was attending physician to Bellevue Hospital Center. His father was former American Army ordnance officer, and later became professor of institutes and practice of medicine at the New York University. Metcalfe graduated on June 15, 1868, from West Point Military Academy, and was commissioned in the Ordnance Corps. Metcalfe started his military career as assistant ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Standard Costing
Standard may refer to: Symbols * Colours, standards and guidons, kinds of military signs * Standard (emblem), a type of a large symbol or emblem used for identification Norms, conventions or requirements * Standard (metrology), an object that bears a defined relationship to a unit of measure used for calibration of measuring devices * Standard (timber unit), an obsolete measure of timber used in trade * Breed standard (also called bench standard), in animal fancy and animal husbandry * BioCompute Standard, a standard for next generation sequencing * ''De facto'' standard, product or system with market dominance * Gold standard, a monetary system based on gold; also used metaphorically for the best of several options, against which the others are measured * Internet Standard, a specification ratified as an open standard by the Internet Engineering Task Force * Learning standards, standards applied to education content * Standard displacement, a naval term describing th ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
