The Accountancy of Investment

The Accountancy of Investment, Including a Treatise on Compound Interest, Annities, Amortisation, and the Valuation of Securities
by Charles E. Sprague

Book Description: Business Publishing Company for The New York University School of Commerce, Accounts and Finance, New York, 1904. Hardcover. 1st Edition. 8vo - over 7¾ - 9¾" tall. Hardcover, Yellow cloth boards with white title to cover, First Edition published in 1904, 93 pp., 6 X 9 in.,

Book Condition: Good, covers extremely rubbed and soiled and stained, corners bumped, boards slightly bowed, general shelfwear, spine bumped, light soil and light foxing to end papers, internally very clean, pages show slightest hint of tanning otherwise unmarked.

Contents: Preface, Introductory Chapter, The Theory of Accounts, Chapter 1. Capital and Revenue, II. Interest, III. The Use of Logarithms. IV. Amount of an Annuity, V. Present Worth of an Annuity, VI. Rent of Annuity and Sinking Fund., VII. Nominal and Effective Rates, VIII. Valuation of Bonds., IX. Forms of Account - General Principles, X. Real Estate Mortgages, XI. Loans on Collateral, XII. Interest Accounts, XIII. Bonds and Similar Securities, XIV. Discounted Values, Appendix I., Appendix II, Appendix III -- end. 93 pp.

About the Author: Charles Ezra Sprague (October 9, 1842 ¿ March 21, 1912) was an American accountant, born in Nassau, Rensselaer County, New York. He was known as a Civil War hero, and as a proponent of the constructed language Volapük, for which he authored the first major textbook in English, Handbook of Volapük (1888), as well as an early organizer of the accounting profession. During the Civil War, Sprague served in the 44th New York Infantry, seeing action at the Battle of Gettysburg, where his unit was instrumental in helping repulse attacks on Little Round Top. The New York State Archives stores a lengthy article Sprague wrote on his military service. He was president of both the New York Institute of Accounts and the Union Dime Savings Bank (which later became the Dime Savings Bank). Later in life, he was involved in the movement for reform of English spelling as part of the Simplified Spelling Board, of which he was the first treasurer. He was heavily involved in the development of the first state certification of accountants in the United States. Highly Collectible First Edition of this Extremely Scarce title by Charles Ezra Sprague.  

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