FLORIDA ACCOUNTING ARCHIVES

The Florida Accounting Archives were established in 1971 through gifts made and solicited by Dr. Williard E. Stone, Professor of Accounting, ca. 1960-1980, and Chairman of the Department of Accounting. A dedication program is included in the Elmer G. Beamer Papers.

     The collection is composed of twelve manuscript groups relating to the history of accounting:

 (1) Klein, Hinds & Finke. The Kreuger Match Case (2) Ralph S. Johns Collection of Accountants Certificates (3)Raymond J. Chamber (4) William Andrew Paton
(5) University of Florida Department of Accounting (6) Elmer G. Beamer
(7) Miscellaneous Papers (8) Birley Papers (9) Marquis G. Eaton (10) Louis O. Foster (11) Paul Grady and (12) Alvin R. Jennings

Group 1
Klein, Hinds & Finke.  The Kreuger Match Case (International Match Corporation).
Papers, 1924 [bulk 1932] -1940. 8 boxes. 4 ft.
Accounting firm of New York.
Papers regarding the bankruptcy of the International Match Corporation (IMCO), following the suicide of Ivar Kreuger in 1932.
The collection includes financial reports, auditor's reports, geographical reports, memoranda, inventories, financial statements, minutes, transcripts, letters exchanged between a Mr. Austin,
Mr. Klein and others.

Donated by J.J. Klein in 1972. He was a former accounting professor of New York University and partner in the CPA firm of J.J. Klein of New York City. His firm was the trustee in bankruptcy for the International Match Corporation.

Contents. Unpublished inventory in the library.

Group 2
Ralph S. Johns Collection of Accountants Certificates.
Accountants certificates, 1930, 1932-68. 2 boxes.1 foot.
A collection of accountants certificates of various firms, among them: Arthur Anderson & Co.; Haskins & Sell; Lybrand, Ross Brothers & Montgomery; Peat, Marwick, Mitchell & Co, and Price Waterhouse & Co. Includes correspondence of Haskins & Sells; Hurdman & Cranston; La Frentz; Laventhol; Loomis; Lybrand; Ross Bros. & Montgomery; Peat, Marwick, Mitchell & Co, Price, Waterhouse & Co.; etc. and Ralph S. Johns; memoranda and  notes by Ralph Johns.

Donated by Ralph S. Johns after his retirement as a partner of Haskins and Sells, international CPA firm, in 1968. Johns was the author of  four books on auditing.

Contents. Unpublished inventory in the library.

Group 3
Raymond J. Chambers Papers. 1 box (24 folders)
Bibliography of Dr. Raymond J. Chambers' works Typescripts and carbon copies of articles by Chambers published in various magazines.

Professor of Accounting, University of Sydney, Australia. First President of the Australian Association of University Teachers of Accounting; I.I.CPA. gold medal (U.S.A), 1967; Editor of Abacus; Author: Accounting, Evaluating, and Economic Behavior and Accounting, Finance, and Management. Visiting Professor University of Florida, 1970. Member of the Accounting Hall of Fame.

Unpublished inventory in the library.

Group 4
William Andrew Paton.
Papers. 2 boxes.
Correspondence with Stone, Fitt, Garner McDevitt and others. Paton's manuscripts, research drafts on various subjects and other various miscellaneous material.
Member of the Accounting Hall of Fame (1950).

Unpublished inventory in the library.

Group 5
University of Florida. Department of Accounting. 1 box (17 folders).
Correspondence addressed to Williard E. Stone, 1962-1969, and from W.E. Stone to others, 1963-1969. Among the correspondents are J. Roller, A.G. Smith, T.H. Williams, and S.A. Zeff.
Includes memoranda and printed material.

Unpublished inventory in the library.

Group 6
Elmer G. Beamer Papers
Papers, 1951-1972. 3 boxes.  1.25 feet.
Elmer G. Beamer, accountant.
American Institute of Certified Public Accountants: Committee on Common Body of Knowledge, correspondence, notes, Seminar reports; Committee on Continuing Education, correspondence, memos, reports, speeches; American Accounting Association: Committee on Courses and Curricula; Beamer speeches; Cleveland Chamber of Commerce Committee on Education, miscellaneous papers.

Contents.  Unpublished inventory in the library.

Group 7
Miscellaneous Accounting Papers

Group  7/1

O. V. F. Blythe. 1865. 1 box.
North Carolina Attorney, possibly of Hendersonville.
Day Book. 1/1/1924- 6/30/1925, 298 pp.
Day Book. 3/1/1927- 12/31/1927, 311 pp.
Daily notations of dealings as practicing attorney.  Includes fees charged, office and telephone rental, etc. Also includes personal notations concerning family matters; bills paid, church attendance, auto bills paid, money to wife for necessities, etc.

Group 7/2
John Faire. Homestead, Pennsylvania.
Farm account ledger/journal. Jan. 1, 1915 - Dec. 31, 1928, including "Hens" ledger to July 24, 1929. 464 pp.

 Group 7/3
Louis Goldberg.
Four articles and 3 speeches.
Reprints of articles regarding accounting, depreciation, taxation and inflation, profit and income; speeches concerning accounting theories, depreciation, and holding companies in Australia. 1954-1970.
Unpublished inventory in the library.

Group 7/4
Peloubet, Maurice E.
The Story of a Fortunate Man: Reminiscences and Recollections of 53 Years of Professional Accounting.
Typescript (copy) 156 pp.
Accompanied by letter to W.E. Stone, 7/20/1971.

Group 7/5
Procter & Gamble Company.
Partnership agreement, Oct. 31, 1837, between William Procter and James Gamble, 10 pp. Microfilm.

Group 7/6
Wright, George L.
George L. Wright, Northampton, Massachusetts, journal, ledger and index, 1948-1906. 4 v.
Journal 1: August 20, 1974, to October 20, 1986. Journal 2: January 5, 1898, to November 7, 1908. Index for Journal 1 and 2. Practice set: Exercise date, 1848; Income statement for 1864.
Covers farm, timber, etc.
Purchased Northampton, 1975, by Williard Stone.

Group 8
Birley Papers
Accounting Records for Charlton Mills, Birley & Co., and Charles MacIntosh & Co.
1810-1870.
2 boxes. 1 foot.
Inventories, ledgers, and correspondence.

Birley and Co. operated the Charlton Mill, and perhaps other textile concerns in Manchester, England. Charles A. MacIntosh was a pioneer in the British production of rubber. Charles MacIntosh and Company was founded in Manchester 1824 by MacIntosh, Hugh and Joseph Birley, and R.W. Barton to carry on the business of producing waterproof fabrics. (William Woodruff, The Rise of the British Rubber Industry during the Nineteenth Century. Liverpool University Press, 1958, p. 5n.)

The Birley Papers were given to the Library in 1973 by Dr. William Woodruff, Research Professor of Economic History professor, University of Florida. Woodruff  received the papers from members of the Birley family.

Contents.

Group 9
Marquis G. Eaton.
Papers.
15 boxes. 7.5 linear feet.
Speeches, records and correspondence of Marquis G. Eaton covering his tenure as president of the Texas Society of Certified Public Accountant's and as president of the American Institute of Certified Public Accountants (AICPA). Also, correspondence and other articles and information dealing with committees or problems dealt with by Mr. Eaton while he served on various committees of the AICPA.
Member of the Accounting Hall of Fame (1959).

Unpublished inventory in the library.

 Group 10
Louis O. Foster.
Papers. 3 boxes. 1.5 feet.
Professor of Accounting, Dartmouth University. Author of several accounting textbooks.
Manuscripts of published and unpublished works, including his doctoral dissertation
Contents.

Group 11
Paul Grady.
Papers.
1 box. 0.5 feet.
Copies of papers deposited in the library of the Hoover Institution, Stanford University.
Member of the Accounting Hall of Fame (1964).
Contents.

Group 12
Alvin R. Jennings.
Papers.
2 boxes. 1.0 feet.
Copies of papers delivered at various meetings, especially those of accounting societies.
Contents.
 

February 9, 2004
 

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