This paper adds to the knowledge of accounting in Ireland in the late eighteenth and early nineteenth centuries. Using original archival rearch, the development of Irish accounting practice is examined by reference to the accounts of Maynooth College during the period 1795 – 1832. The accounting system ud in preparing the college’s accounts was that of charge/discharge. This was a system of accounting which relied on single entry of transactions and dated from the Middle Ages. The main purpo of the accounting system was to assist the Trustees in making grant applications to Parliament and to prove their stewardship of the funds entrusted to them.
1. Introduction
Tho histories that have been written of Irish colleges and universities have tended to ignore the fact that the bodies have had to be financed. They have in the main been descriptive in that they were written to commemorate certain anniversaries and have tended to concentrate on the achievements of the staff in tho colleges. They have for the most part ignored or dealt with in only a very cursory manner with the finances and the accounting systems of their organisations. This paper hopes to redress that imbalance.
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炒波菜>可爱的动物作文Irish accounting practice in the early years of the nineteenth century is considered using the accounts of Maynooth College as a basis for discussion. The accounts have been prerved from the foundation of the College in 1795. They are unusual in that they are fully authenticated. This is the ca becau as will be discusd later the Commissioners of Imprest Accounts carried out an audit of the accounts each year. An official from this office signed each year’s accounts.建壮造价咨询公司实习报告中班健康领域教案
The study is laid out in five ctions. The first ction discuss the socio – economic situation of the period under review and examines the state of the accountancy profession in Ireland at the time. The cond ction considers the regulatory environment under which the college prepared its accounts and the effect of regulation on the accounts produced by the college. The third ction reviews the accounting system ud by the college. In the fourth ction accounting concepts and rules followed in preparing the accounts are evaluated. The final ction prents some concluding remarks.本文来自六.维~论^文·网原文请找腾讯324,9114
2. Socio-economic environment 1795 - 1832
The late eighteenth century was a period of considerable demographic and economic change both in Ireland and throughout Europe. The population of Ireland had grown dramatically and the first signs of the Industrial Revolution were beginning to appear in the major cities of Dublin and Belfast. On the political front, the principles of the French revolution had spread throughout Europe and in Ireland the United Irishmen had grown particularly strong. The Catholic Church in Ireland also faced new challenges at this time. The Penal laws had meant that Catholics could not be educated in Ireland, with the result that many Catholics went to the Continent for their education. This applied particularly to tho training for the priesthood. However 民主生活会对照材料
after the French Revolution the minaries in France had been clod down thereby closing off one avenue of education for men who wished to become priests. In 1792, the last of the Penal laws relating to the education of Catholics in Ireland had been repealed, and in 1793 a college was established in Carlow for the general education of young men. However Carlow College was established for the education of youth generally and not just for priestly training. At about this period it was clear to many that a rebellion was immi《中国古代寓言》
nent (a rebellion did in fact take place in 1798) and the government of the time wanted to ensure that the Catholic clergy would support England. There was also the fear that so long as men went abroad for their training they would return to Ireland imbued with the ideas of democracy. Newman (1979), noted that as part of their ca for the establishment of the college, the Bishops emphasid the danger of "contagion and infidelity" owing to the "pernicious maxims of licentious philosophy" to which students were expod abroad. On 23rd April, 1795, "a bill for establishing a college for the better education for persons professing the Popish or Roman Catholic religion and intended for the Clerical ministry thereof" was put before Parliament. This bill pasd through the Irish Hou of Commons without any significant opposition and was approved by King George III on the 5th June 1795.
During the late eighteenth and early nineteenth centuries there was no accounting profession as we would recogni it today. There was no governing body for accountants. Nor was there a standard tting authority as we have today in the ASB. Moves to create a professional body to govern and control the activities of practicing accountants only co
陶行知的名言mmenced around the mid-1800’s. The resulted in 1888 , in the grant of a Royal Charter establishing the Institute of Chartered Accountants in Ireland. The first Irish public accountant of whom there is any knowledge was Thomas Hogan, who name appears in the Wilson’s Dublin directory for 1761. Robinson (1983), notes that the numbers listed as accountants over the next few ecades until the end of the century did not grow very significantly. Moreover, most of tho listed as accountants carried on other trades in addition to their accountancy practices. It appears that the economic environment of the time did not afford sufficient opportunity for accountants to practice accountancy alone. However a trend that did emerge was the growing numbers of tho engaged in the teaching of? bookkeeping.房地产公司二手房实习报告
The first known text on double entry bookkeeping was published in 1494 by an Italian monk, Luca Pacioli (Brown and Johnston, 1963). It was not until 1543, however, that the first English language textbook on the subject The profitable Treatyce , was published. Clarke (1996), in his paper discuss the early Irish accounting texts. The first of the, The Key of Knowledge, was printed by S. Ammonet in 1696. A number of other texts that
were written between this first publication and the end of the eighteenth century are also discusd in Clarke’s paper. The texts all deal with the topic of double-entry bookkeeping.The evidence shows that although the accounting profession in Ireland as we know it today was virtually non-existent during this period, traders were familiar with double-entry bookkeeping and that it was accepted as a method of recording transactions. However as will be discusd later the double entry system was not practid in Maynooth College during the period 1795 – 1832. Regulatory Environment本文来自六.维~论^文·网原文请找腾讯324.9114
