Richard Brown (University of Leeds, UK)

• Part I History of Accounting, 1 Numeration, II Ancient Systems of Accounting, III Early Forms of Accounts IV History of Auditing V History of Book-keeping VI History of Book-keeping continued Part II, I Early Italian Accountants II Scotland-before the Charters, III Scottish Chartered Accountants IV England and Ireland V he British Colonies Etc VI The United States of America VII The Continent of Europe VIII Other Foreign Countries IX Development of the Profession X The Position and Prospect.

Richard Brown (University of Leeds, UK)

• Part I History of Accounting, 1 Numeration, II Ancient Systems of Accounting, III Early Forms of Accounts IV History of Auditing V History of Book-keeping VI History of Book-keeping continued Part II, I Early Italian Accountants II Scotland-before the Charters, III Scottish Chartered Accountants IV England and Ireland V he British Colonies Etc VI The United States of America VII The Continent of Europe VIII Other Foreign Countries IX Development of the Profession X The Position and Prospect.

Richard Brown (University of Leeds, UK)

• Part I History of Accounting, 1 Numeration, II Ancient Systems of Accounting, III Early Forms of Accounts IV History of Auditing V History of Book-keeping VI History of Book-keeping continued Part II, I Early Italian Accountants II Scotland-before the Charters, III Scottish Chartered Accountants IV England and Ireland V he British Colonies Etc VI The United States of America VII The Continent of Europe VIII Other Foreign Countries IX Development of the Profession X The Position and Prospect.