ISBN-13: 9780367514945 / Angielski / Twarda / 2020 / 138 str.
ISBN-13: 9780367514945 / Angielski / Twarda / 2020 / 138 str.
This book, first published in 1984, reprints The General Principles of the Science of Accounts (1901) and The Accountancy of Investment (1904). Charles Sprague pioneered the development of accounting theory in the United States, and his work is key in the study of the history of accounting and its development.