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- Title
The Origins and Evolution of the Double Account System: An Example of Accounting Innovation.
- Authors
Edwards, John Richard
- Abstract
The distinguishing characteristic of the double account system is the subdivision of the conventional balance sheet into a capital account and a revenue account, and it is the purpose of this paper to explain why it became the practice of railway companies to publish accounts in this form.
- Subjects
UNITED Kingdom; ACCOUNTING; FINANCIAL statements; RAILROAD companies; CORPORATE finance; ACCOUNTING policies
- Publication
Abacus, 1985, Vol 21, Issue 1, p19
- ISSN
0001-3072
- Publication type
Article
- DOI
10.1111/j.1467-6281.1985.tb00110.x