Article Title

Zwei Pfadfinder

Publication Date



About ten years ago, the late Huegli published in the Zeitschrift fur Buchhaltung an essay about the origin of the natural theory of accounting, usually known as the theory of two series of accounts. In this article, he attributed the development of this new predominant theory to two German authors, G. D. Augspurg of Bremen and George Kurzbauer of Vienna. The purpose of this essay is to show that two American authors Thomas Jones and B. F. Foster, whose separate works between the years 1836 and 1852, preceded the above named German authors by ten to fifteen years.



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