Accounting Historians Journal


DEFINITION of 'Accounting Historians Journal'

A publication that examines the history of accounting. First printed in 1977, The Accounting Historians Journal is published in order to provide education regarding the foundations and changes of accounting. The Academy of Accounting Historians is a not-for-profit corporation that seeks to foster the research, publication, teaching and personal interchanges as related to accounting history.

BREAKING DOWN 'Accounting Historians Journal'

The Accounting Historians Journal is comprised of articles that explore different topics in accounting history such as auditing challenges during the Great Depression and changes in auditing techniques during a particular period of time.

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  1. Can working capital be depreciated?

    Working capital as current assets cannot be depreciated the way long-term, fixed assets are. In accounting, depreciation ... Read Full Answer >>
  2. Do working capital funds expire?

    While working capital funds do not expire, the working capital figure does change over time. This is because it is calculated ... Read Full Answer >>
  3. How much working capital does a small business need?

    The amount of working capital a small business needs to run smoothly depends largely on the type of business, its operating ... Read Full Answer >>
  4. What does high working capital say about a company's financial prospects?

    If a company has high working capital, it has more than enough liquid funds to meet its short-term obligations. Working capital, ... Read Full Answer >>
  5. How can working capital affect a company's finances?

    Working capital, or total current assets minus total current liabilities, can affect a company's longer-term investment effectiveness ... Read Full Answer >>
  6. What can working capital be used for?

    Working capital is used to cover all of a company's short-term expenses, including inventory, payments on short-term debt ... Read Full Answer >>

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