Series 47 - Manuscript of 'The Structure of Accounting'

Identity area

Reference code

AU ANUA 47

Title

Manuscript of 'The Structure of Accounting'

Date(s)

  • 1947 (Creation)

Level of description

Series

Extent and medium

0.2 m (1 type 1 box)

Context area

Name of creator

Owen, Thomas Miles
(1905 - 2005)

Biographical history

Thomas Miles Owen completed his degree in commerce from the University of Melbourne and began lecturing in accounting at Canberra University College in March 1939. Owen was Registrar of Canberra University College from 27 March 1939 to 1960 when the college amalgamated with the Australian National University. On 9 March 1962 Owen was appointed Associate Registrar, School of General Studies at the ANU. He was also secretary for the Building and Grounds Committee. He retired in January 1968. He was a Fellow of the Australian Society of Accountants. Owen died in Canberra on 22 March 2005.

Repository

Australian National University Archives

Content and structure area

Scope and content

The manuscript of 'The Structure of Accounting' dated 25 August 1947 was written by Tom Owen and entered in the Commonwealth Institute of Accountants' Accounting Treatise Competition under the pseudonym 'Fontes'. It was awarded a cash prize c. 1949. It was rescued from the fire at the Melbourne Building in April 1953 and is charred at the edges but readable. There are several copies: part 1 is about 69 pages and part 2 135 pages. It has been retained because of its association with the fire.

Accruals

System of arrangement

Conditions of access and use area

Conditions governing access

Open access but the manuscript requires extremely careful handling

Conditions governing reproduction

Language of material

    Script of material

      Language and script notes

      Physical characteristics and technical requirements

      Finding aids

      Allied materials area

      Existence and location of originals

      Existence and location of copies

      Related units of description

      Related descriptions

      Notes area

      Alternative identifier(s)

      Access points

      Subject access points

      Place access points

      Name access points

      Genre access points

      Description control area

      Description identifier

      Institution identifier

      Rules and/or conventions used

      Dates of creation revision deletion

      Prepared by Maggie Shapley on 3 August 2007

      Language(s)

        Script(s)

          Sources

          Accession area