|
J. M. 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, 1st Baron Passfield, 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 Princ ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Accountant
An accountant is a practitioner of accounting or accountancy. Accountants who have demonstrated competency through their professional associations' certification exams are certified to use titles such as Chartered Accountant, Chartered Certified Accountant or Certified Public Accountant, or Registered Public Accountant. Such professionals are granted certain responsibilities by statute, such as the ability to certify an organization's financial statements, and may be held liable for professional misconduct. Non-qualified accountants may be employed by a qualified accountant, or may work independently without statutory privileges and obligations. Cahan & Sun (2015) used archival study to find out that accountants' personal characteristics may exert a very significant impact during the audit process and further influence audit fees and audit quality. Practitioners have been portrayed in popular culture by the stereotype of the humorless, introspective bean-counter. It has been ... [...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] |
British Accountants
British may refer to: Peoples, culture, and language * British people, nationals or natives of the United Kingdom, British Overseas Territories and Crown Dependencies. * British national identity, the characteristics of British people and culture * British English, the English language as spoken and written in United Kingdom of Great Britain and Northern Ireland and, more broadly, throughout the British Isles * Celtic Britons, an ancient ethno-linguistic group * Brittonic languages, a branch of the Insular Celtic language family (formerly called British) ** Common Brittonic, an ancient language Other uses *People or things associated with: ** Great Britain, an island ** British Isles, an island group ** United Kingdom, a sovereign state ** British Empire, a historical global colonial empire ** Kingdom of Great Britain (1707–1800) ** United Kingdom of Great Britain and Ireland (1801–1922) * British Raj, colonial India under the British Empire * British Hong Kong, colonial H ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
1925 Deaths
Events January * January 1 – The Syrian Federation is officially dissolved, the State of Aleppo and the State of Damascus having been replaced by the State of Syria (1925–1930), State of Syria. * January 3 – Benito Mussolini makes a pivotal speech in the Italian Chamber of Deputies (Italy), Chamber of Deputies which will be regarded by historians as the beginning of his dictatorship. * January 5 – Nellie Tayloe Ross becomes the first female governor (Wyoming) in the United States. Twelve days later, Ma Ferguson becomes first female governor of Texas. * January 25 – Hjalmar Branting resigns as Prime Minister of Sweden because of ill health, and is replaced by the minister of trade, Rickard Sandler. * January 27–February 1 – The 1925 serum run to Nome (the "Great Race of Mercy") relays diphtheria antitoxin by dog sled across the U.S. Territory of Alaska to combat an epidemic. February * February 25 – Art Gillham records (for Columbia Re ... [...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] |
War Office
The War Office has referred to several British government organisations throughout history, all relating to the army. It was a department of the British Government responsible for the administration of the British Army between 1857 and 1964, at which point its functions were transferred to the new Ministry of Defence (United Kingdom), Ministry of Defence (MoD). This article contains text from this source, which is available under th Open Government Licence v3.0 © Crown copyright It was equivalent to the Admiralty (United Kingdom), Admiralty at that time, which was responsible for the Royal Navy (RN), and (much later) the Air Ministry, which oversaw the Royal Air Force (RAF). The name 'Old War Office' is also given to the former home of the department, located at the junction of Horse Guards Avenue and Whitehall in central London. The landmark building was sold on 1 March 2016 by HM Government for more than British pound, £350 million, on a 250-year lease for conversion int ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
World War I
World War I or the First World War (28 July 1914 – 11 November 1918), also known as the Great War, was a World war, global conflict between two coalitions: the Allies of World War I, Allies (or Entente) and the Central Powers. Fighting took place mainly in European theatre of World War I, Europe and the Middle Eastern theatre of World War I, Middle East, as well as in parts of African theatre of World War I, Africa and the Asian and Pacific theatre of World War I, Asia-Pacific, and in Europe was characterised by trench warfare; the widespread use of Artillery of World War I, artillery, machine guns, and Chemical weapons in World War I, chemical weapons (gas); and the introductions of Tanks in World War I, tanks and Aviation in World War I, aircraft. World War I was one of the List of wars by death toll, deadliest conflicts in history, resulting in an estimated World War I casualties, 10 million military dead and more than 20 million wounded, plus some 10 million civilian de ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Chartered Institute Of Management Accountants
The Chartered Institute of Management Accountants (CIMA) is the global professional management accounting body, based in the United Kingdom. CIMA offers training and qualification in management accountancy and related subjects. It is focused on accountants working in industry and provides ongoing support and training for members. CIMA is one of the professional associations for accountants in the UK and Ireland. Its particular emphasis is on developing the management accounting profession. CIMA is the largest and the oldest management accounting body in the world, with 115,000 members and 6,500 CGMA students in 2020. The Chartered Global Management Accountant ( CGMA) qualification has the academic standing of a master's degree in the UK (recognised at Level 7 by NARIC). History CIMA was formed in March 1919, as the Institute of Cost and Works Accountants, by a group of legal professionals and businessmen who wanted to develop an approach to accounting that would meet the ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Brush Electrical Light Corporation
Brush Traction was a manufacturer and maintainer of railway locomotives in Loughborough, England whose operations have now been merged into the Wabtec company's Doncaster UK operations. History Hughes' Locomotive & Tramway Engine Works Henry Hughes had been operating at the Falcon Works since the 1850s, producing items such as brass and iron cast parts for portable engines and thrashing machines. In 1860 Henry Hughes announced he had entered into a partnership with William March who had extensive experience in the timber trade, and this would be added to the existing business of "engineers and manufacturers of railway plant", with the business to be called Hughes and March. In March 1863, Hughes announced it was making a steam locomotive designed for contractors and mineral railways. This was an with a 200 psi boiler pressure and cylinders of 10 inch bore and 15 inch stroke. In 1866, Hughes announced a sale of timber and associated equipment from the "Falcon Railway P ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Michael Chatfield
Michael Chatfield (1930s-2004) was an American economist, accounting historian, and emeritus Professor of Accounting at the Southern Oregon University, known for his work on the history of accounting and accounting thought, and particularly for his ''History of Accounting: An International Encyclopedia,'' edited with Richard Vangermeersch. Biography Chatfield obtained his BA and MBA from the University of Washington, and his DBA for the University of Oregon in 1966, and his Certified Public Accountant degree in the Los Angeles Chapter in 1968,. After his graduation at the University of Washington Chatfield had started his career in industry at the Burroughs Corporation.''The Arthur Andersen Chronicle,'' Vol. 29 (1968), p. 40. After obtaining his Doctor of Business Administration in 1966 he joined the University of California, where he was appointed assistant professor of accounting, and in 1970 professor of accounting. After a long period at the University of California he move ... [...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] |
