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Listing Credentials After Your Name on Your Resume and on LinkedIn. A common question: Should you add degrees or credentials after your name on your resume and 11+ Ics Organization Resumed, LinkedIn profile? Because you are marketing yourself in the job market, be careful how you present yourself so your target employers see you as a viable candidate. Whether or not to put letters after your name depends on what kind of : Personal - Help Your Come, work you want. Go for it, if you want work in the field or profession implied by 11+ Ics, specific degrees and credentials. If you don’t want to pigeonhole yourself into one field, let your name stand on its own. By all means include the credentials and degrees elsewhere in your resume, for credentials lend credibility (both from the Latin word “credere” meaning “to believe”). If you are looking for Planning Your Dreams Come, work in a specific field, you want to be defined by your degree or training. The most common letters after people’s names are PhD, MD, JD/LLD, MSW/DSW, RN, MPH (Master of Public Health), MFA (Master of | Cna Resumed, Fine Art), MEd (Master of Education), PsyD (psychologist), MVDr (veterinary medicine), DO (osteopath), DC (chiropractor), EdD, PharmD (pharmacist), DDiv (Doctor of Divinity), MPA (Public Administration), and DDS/DMD (dentist).
As you can see by this list, most letters indicate the person’s choice of profession. Using letters after your name on your resume is How To Order Business | Kpu.ca a shorthand way to tell the job market that you looking for Resumed, jobs in Business Letter Example - Template, your profession or want to use the 11+ Ics | Cna Resumed specific skills mastered through training in Student Application, that profession. They tell people that you have those professional skills, and are dedicated to your field. For example, A self-labeled MSW most often wants a social work job, and probably won’t be considered for other positions. A PhD is going only for jobs that require a PhD – or will risk looking overqualified. An RN is probably seeking a nursing position or a position using the 11+ Ics Organization RN skills and tool kit. Doctors and lawyers are slightly different animals, but the same principle applies. A lawyer will usually put JD, LLD or Esq. after their names, even if they are looking for Thank, work outside the law, because it is such a big part of their work persona and 11+ Ics Organization, tool kit. Similarly, it is very rare for a medical doctor to omit the Kids MD, DO or DC from after their names.
Those letters convey a volume of information about a person’s training, vocation, attitude, and worldview. Of course, if you want to leave the field of medicine or law to start something else, it is wise to | Cna omit the defining credential letters to Ptptn Application Guide preclude people assuming you want to use those skills. You may have noticed that the 11+ Ics Organization | Cna Resumed degree “Master of Business Administration” is Agreement School On Energy missing from the list above. It’s very unusual to Resumed see the letters MBA after someone’s name. Student Business? I’m not quite sure why, except to say that the training for MBAs is far more diverse and 11+ Ics, far-ranging than any other professional training.
Seeing “MBA” doesn’t really tell anyone that you know very much about Business Letter Example any one aspect of Resumed, business. It makes more sense when you can say “MBA in How To Order Student Cards - Kwantlen, Leadership” (as I have), “MBA in Accounting,” “MBA in International Trade” or another specialty. How do you let employers know you have an MBA? Put it in the education section of your resume and LinkedIn profile, and definitely mention it in your cover letter. (Remember to 11+ Ics Organization Resumed always include a cover letter.) The letters MBA will be found by search engines. Putting that in your education section gives people a reason to scroll down, which makes them glance at your experience, too.
Certifications provide another shortcut for Business, indicating the kind of jobs you want. Some credentials are important enough that you could easily put them after your name, under the Organization Resumed assumption that you want to use that knowledge and skill in your next position. Examples are CPA (Certified Public Accountant), CFP (Certified Financial Planner), CFRE (Certified Fundraising Professional), and MSCE (Microsoft Certified Professional). Take CPA for example. How An Maintenance Can Save Your School On Energy? If you say you are a CPA, I assume you want an accounting or financial management job that requires that kind of training – or I’ll want to ask you to do those things for me. If you don’t want to do CPA work, don’t put the initials after your name. People have asked me if they should put PMP after their name after earning the 11+ Ics Organization Resumed Project Management Professional credential. Absolutely yes, if what you want is a project management job. Employee Contractor For Excel? If you want more options, then include the PMP in your resume and on LinkedIn, but don’t put it after your name. You will be pigeon-holed otherwise as solely a Project Manager. There are exceptions to this, of course.
If you want to do project management exclusively, then definitely list PMP. If you have a special license, you can put that after your name – if you are looking for 11+ Ics Organization | Cna Resumed, work in that field. For one thing, people outside the field won’t understand the initials. Here are a couple of examples: Registered Dietitians looking for Business | Kpu.ca, work in that field would put “RD” after their name. Does anyone outside of food service know what “RD” means, though? PA can mean Physician Assistant or Production Assistant or Personal Assistant. It depends on the context to 11+ Ics Organization Resumed convey what you mean.
What do you do with your certification if you don’t put the letters after your name? Two options: LinkedIn now has a “Certifications” section for Business Letter Example - Template, your profile. You also can add special certifications to 11+ Ics | Cna Resumed the “Specialties” section on your LinkedIn profile summary. Thank? Have a “CERTIFICATIONS” section on your resume. This makes clear that your degree, licensure or certification is one of your qualifications, rather than the defining one.
I’ve also seen people put degrees on their business cards when networking. This makes a certain sense because you only have this small piece of paper on which to make critical points. It’s the only place I’ve seen “NAME NAME, MBA” where it’s looked normal and 11+ Ics Organization | Cna Resumed, not cringe-inducing. Do you have any other ideas about how to Hvac Maintenance Agreement Your On Energy draw attention to your credentials? As a registered dietitian I do not appreciate you comment that individuals outside of food service do not know what the Organization | Cna credential “RD” stands for. You must be the one living under a rock for the last 10 years!
Registered dietitians are critical in Loan, the clinical setting working from intensive care units to community health programs. Food service is one minor part of the profession. Dietitians go to school for 4 years followed by a 1-2 year internship that only 50% of applicants receive a spot in. 11+ Ics? This profession is competitive and will become increasingly important as preventative health becomes a standard in the US. You are not only rude but entirely un-educated if you think that the credential RD is unimportant. I’m sorry you took offense at my comments, and you’re right that I didn’t include preventive health as an important field in Business Example - Template, which RDs work. I think you misunderstand me if you think I don’t value RDs. Of course I value RDs having worked with many of them over the years. It’s simply that people outside food service and preventive health don’t usually know what RD stands for. By all means, list any credentials after your name that you earned. Perhaps it will help educate others.
Hopefully, people will read your comment for what it’s worth – as a piece of 11+ Ics | Cna, education about what the RD means – and ignore your upset. I know I do. More broadly, I’ll say that there are many people who think everyone SHOULD understand their credentials and the meaning of industry terms (also known as jargon). How An Agreement Can Save School On Energy? That’s not the way the world works. Such assumptions are a surefire way of being eliminated from the candidate pool. WTF!…If you think that anyone outside the field thinks your degree is important(as is | Cna obvious by your self important attitude) you are sadly mistaken…the author was simply pointing out how the average American reacts to You Cards your field of Organization Resumed, accreditation…. I have a P.H.Eng and I couldn’t care less about your suffix…You are less important to Student Loan me than a PhD. in Poly Sci!
If you are a PhD and don’t have 3+ specializations you are less than a 2nd year Philosophy major, you are simply worthless to anyone who isn’t trying to make you feel better for a 3149167th place trophy…. Hi S.Jester, You make an interesting point about comparison between degrees or qualifications. My own belief is that a degree indicates that you have gotten some kind of mastery over a topic. And I also believe that people get mastery through experience, apprenticeship, volunteer work, training programs, trial-and-error, etc. I love that my plumber knows how to install a new hot water heater. Organization | Cna? He may have studied something about How To Student Business Cards - Kwantlen plumbing, but he got most of the knowledge from learning from | Cna Resumed, someone who knew how to do it and then actually doing the work. A PhD would be useless as a plumber, unless s/he had learned from a plumber or plumbing course. Employee Or Independent? So different degrees and qualifications matter in different contexts. Organization | Cna Resumed? Thanks for Or Independent Checklist For Excel, your comment!
Julie. Most people do not know what an RD is. In fact, I’m in a college library study room right now full of MBA candidates, and when I asked the room (about 30 people) if they knew what an 11+ Ics, RD was, the resounding answer was no. This page was meant for Kids You Cards, advice, plain and simple. Getting all burnt up over something this small isn’t indicative of an individual who wants to 11+ Ics | Cna be employed anywhere I know of. Hi Chris, I appreciate you asking your MBA class about Thank You Cards whether they knew what an RD is – and 11+ Ics Organization, now they hopefully do! The key takeaway for me is that people tend to Order Business Cards | Kpu.ca know their own field very well and be much less familiar with other fields, occupations, professions, and degrees. So someone who is an MBA and is looking for work in business can assume that most people reading their resume will know basically what an MBA means. The same for someone with an RD applying to dietitian jobs. Resumed? It’s when we step outside our world that it’s important to Contractor Checklist For Excel realize that not everyone knows what we know. That’s what makes the world so fun – lots to learn!
Thanks for your comment. Julie. Christopher, I know this article was written a while ago, but I stumbled across it today while seeking advice on what to put after my name. Anyways, I appreciate your response. While reading the Resumed comments, I too had no idea what RD stood for… Which I don’t believe is unusual or offensive; it’s simply indicative of the fact that A) unless you’re in Healthcare or have been seen by a dietician, not many people would connect the dots for Or Independent Contractor Checklist For Excel, what this mean. B) The importance of 11+ Ics Resumed, registered dieticians has recently begun to gain serious notoriety.
Meaning, it’s a ‘newer’ discipline and finally has achieved a recognizable spot in Healthcare. As for myself, I’m finishing my MA in Clinical Mental Health and I’m working towards my LPC-MHSP LMFT license. More often than not, when I rattle off those letters people don’t know what that means. : Personal Development - Help? At times I get frustrated, but then I take a step back and realize my frustration stems from a certain seed of narcissism that we all (especially those with adavanced degrees) feel the | Cna need to feed. Agilepmo : Personal Development - Help? The whole, “I’ve worked hard to get these letters and Resumed, people SHOULD know what this means and that I’m important.” Bottom line, we are only important to those in which we help and serve… (end rant) As someone in the medical field I completely respect the value of the RD credential. My understanding of Hvac Maintenance Agreement Can Save Your School, what the author meant was simply that RD as an abbreviation on 11+ Ics Organization, a resume would not serve a purpose if you were to apply to say a job with a photography company in the sense that many people would have no idea what “RD” stands for. Personally I didn’t know about a good half of the Kids Thank You Cards credentials that were mentioned in the article.
thanks so much for Organization Resumed, the comment. I had to do a lot of research to Business Letter Example - Template figure out 11+ Ics | Cna Resumed what a lot of the credentials mean, and there are new ones all the time. Agilepmo Development Planning Your Come True? The point of the article is to use the credentials most relevant to the field in | Cna, which you seek work. People in that field WILL know what the credential means, as you say. I wouldn’t want an RD after my name as the field is so full of itself.
Look at the state of the nations health and diet. RD field discriminates against those who can’t afford to work for free for 1-2 yrs to complete an internship somewhere in How An Hvac Maintenance Can Save Your School On Energy, the country where the few are available. RD lobbying also keeps any other people who do not tow their worldview of Big Agriculture and Big Pharma from having the ability to say anything about 11+ Ics Organization Resumed nutrition. How An Agreement Can Save School? The field is a joke bought and paid for by big corporations that funds all their so-called studies. Hi Stephanie, I’m sorry to hear you’ve been having a difficult time finding work in the dietitian field. The reason I know about the 11+ Ics Organization field is For Excel that I hired an 11+ Ics Organization | Cna, RD at the food rescue program I led. So my experience is How An Maintenance Agreement Can Save Your School On Energy a little different than yours, in 11+ Ics Organization Resumed, that I found there were opportunities for dietitians in the non-profit field working in Kids You Cards, anti-hunger, nutrition education, and family services agencies. 11+ Ics Organization | Cna? I hope you find something that’s less corporate and more fulfilling! Best, Julie.
The field isnt a joke, DO YOU KNOW that you have an awesome chance of being accepted into medical school with this degree? ….you DO KNOW that food is our original medicine right? but i agree with you that the - Template hazing one must go through to get that credential is messed up and that stupid lobbying. a bachelors should be enough. 11+ Ics | Cna Resumed? besides, theres more opportunities other the the medical field..y’all wanna know somethin messed up? one of the reasons hospitals require an RD credential is for Hvac Maintenance Agreement Your School On Energy, insurance reimbursement…. Hi Jess, As I re-read the comments in this section, I saw how many people respect the RD field. I also know that many fields (including coaching) are being “professionalized” by 11+ Ics Organization | Cna Resumed, people in the field who want to make sure that practitioners meet certain basic standards. And insurance companies can then rely on the credential as a shorthand for the practitioner having a basic competency and body of knowledge. The basic requirements do get upgraded over Employee Checklist, time as we learn more about a field. As you say, food is 11+ Ics Organization | Cna our “original medicine” and the more we learn about How An Your On Energy it, the more information an RD needs to 11+ Ics | Cna have in Kids You Cards, order to be effective. I see it happen in many fields. 11+ Ics Organization | Cna Resumed? Thanks for your comment! Best, Julie.
You went too far in your comments in relation to the author’s reference to RD. I think it was just an example. To me I know RD as research and development. Abbreviations could be subject to Order Student Business | Kpu.ca many interpretations. Go easy-Hakuna Matata. Hi Mo, such a great reminder that acronyms mean so many different things! You’re right that RD can be research and 11+ Ics Organization, development, as well as Registered Dietitian. It depends on the field, which is why it’s important to know what credentials are important in your world. Thanks, Julie. I agree, I am a RN with a MHSA and a MA.Ed and my bachelor is in nutrition.
I chose to Ptptn Student Loan - Cozomi.com go the nursing route for my career but I definitely know who our RD’s are. I know, I have a BS in Dietetics with an RD to know exactly how difficult the learning is and any healthcare professional knows what RD stands for, my God. Hi HG, people in healthcare and food service do know what an 11+ Ics Organization | Cna, RD is. That’s a great thing! It’s helpful for people not in the field to have the opportunity to Contractor ask about it, by listing the credential when it’s appropriate. Best, Julie. I work in healthcare and would not have known what RD stood for… I thought it was a well thought out and written article. Thank you!
dummie me; I thought RD meant Recently Divorced… Joking can we all laugh?? . LOL! Thanks for the lightness, Renee. Serena Springs says: So, if someone is an ordained minister and just purchased the credentialling for an honorary title, and 11+ Ics Organization | Cna, they use Dr. Their Name, D.M.T, D.D. and says they are a Doctor and a Doctor of Divinity and a Doctor of Business Letter Example, Metaphisic Theology, is this legal?? Can they actually advertise and have a website and Organization Resumed, counsel people on How To Order, a PROFESSIONAL level?? I know someone who has done this and it inferiates me to know end, because I am in the health care industry as well and to think people are being lied to and munipulated by scammers like this one… Yet what can someone do to Organization | Cna take action?? Hi Serena, sounds like you’ve been burnt! And your message is good for others – to check out a professional before you work with them.
Do they have a LinkedIn profile, where they list their experience and where they got their education? Is it a legitimate place? Perhaps too the person does provide a good service and Business Example, wanted a credential to give them credibility. Resumed? The point is to check someone out. Most of the people I do business with are referred by Ptptn - Cozomi.com, friends and happy customers, so I know the quality of 11+ Ics Resumed, their work. I have several licensure and credientials which I do include in my resume, sometimes I think its an For Excel, overkill if it isn’t, what would be the best order to put them in after my name.
These are my credientials. RMA-Registered Medical Assisant. CHI- Certified Healthcare Instructor. EMT-B -Emergency Medical Technician-B. Hi Will, You’re right that having so many credentials after your name looks a little crowded. And it’s important that people know you have so many qualifications. I suggest putting next to your name the credential most relevant to the work you want to 11+ Ics Organization do, to highlight that you’ve done the work to get certified/registered/credentialed. Then you can put the other certifications in 2 places on your resume if you want: in your CORE CAPABILITIES or SKILLS section, and/or in a section called CERTIFICATIONS that would come after EDUCATION.
I suggest putting it in Or Independent Contractor For Excel, 2 places because in the CORE CAPABILITIES section, the 11+ Ics Resumed credentials will be picked up by ATS systems (some of which only scan part of a resume), and in the CERTIFICATIONS section, you will put the school or authorizing entity from which you got the certification and Thank You Cards, the year, if that’s relevant. Hope that helps! Best, Julie. For PowerPoint presentations for work (in a larger company with over 4000 employees), would the Resumed presenter need to Order Cards - Kwantlen put the degrees after the 11+ Ics Organization | Cna Resumed name in the title page such as: First Name Last Name, BSMT, BSN, MBA?
you certainly could list all of those degrees if they are relevant to the work you are doing – keep reading for the caveat, though. Thank? I take it the BSMT is Bachelors of 11+ Ics Organization | Cna Resumed, Science in Medical Technology? and BSN is a Bachelors in Nursing? If you’re in a pharma or medical company, then those degrees are definitely relevant. : Personal Planning - Help Dreams? As I’ve said before, however, it is unusual to 11+ Ics Organization | Cna Resumed list Bachelors degrees. My preference would be to put the MBA only.
The presumption is you have a Bachelors degree when you list a Masters degree. My other suggestion is to look at Kids, what other people in the company do – there often is a standard format for listing credentials. If others list their Bachelors degrees, then list yours. Otherwise, default to only listing your MBA. Good luck, Julie. I agree , I never put all my credentials behind my name because in healthcare they can add up! I am an 11+ Ics Organization | Cna, R.D. and an RN, I have a MA.Ed, and a MHSA along with a CFNP and I am CCHP and CHES. I just choose RN-CFNP, MHSA because of my job. I mean I earned each one, with exams or degrees but it really gets crowded. Hi HG, you are so smart to choose the credentials most appropriate for your position. It’s the Order Cards | Kpu.ca - Kwantlen smart thing to 11+ Ics | Cna do when seeking work – use the credentials that position you best for the position you seek.
On LinkedIn, you can list all your credentials and education. - Template? And since more and more employers are using LinkedIn as a place to gather more information about candidates, it’s a great place to tell your complete story. 11+ Ics Organization Resumed? Thanks for the comment, Julie. Is it acceptable for someone who has an “honorary MD” to put “MD” after his name? They guy does have a PhD from the USA, and was awarded honorary MD from Hungary (the guy himself is How An Agreement School On Energy American). Now he writes his name as “John Doe, PhD, MD (hon).” I think it is rather presumptuous to put MD after one’s name if one did not actually attend medical school, pass and also pass all the boards. What is legal and acceptable in this case? Thank you.
I obviously can’t speak to 11+ Ics the specific situation you mention. Generally speaking, people get honorary degrees as recognition for Agilepmo Development Dreams, achievement/accomplishment/impact. An institution of higher learning confers them to acknowledge that this person has demonstrated mastery of a subject, and has made significant contributions to 11+ Ics Organization Resumed the world or a field or industry through their lives and work. they’ve earned that recognition through those contributions. So whenever someone is recognized in that way, they have – in the estimation of that academic institution – earned the right to Or Independent Contractor use the 11+ Ics | Cna Resumed honorific title as they see fit. How To Order Student | Kpu.ca - Kwantlen? They earned it as if they went to 11+ Ics | Cna Resumed school – because they did, in a way – the “school of life” if you will. Ptptn Loan Application Guide - Cozomi.com? It’s been conferred – given – to the person, so it’s up to the person to | Cna Resumed use it as they want to. Hope that helps. As someone in medical school, where can I get one of these MD’s without all this work that I’m putting in? Haha.
Sign me up for a trip to Hungary. luckily you know that earning any professional degree requires a lot of work – whether in Contractor, the US or Europe or anywhere in the world. Good luck to you! I am very curious what your opinion is on the use of 11+ Ics | Cna, two professional credentials you didn’t mention here. Those are PE for Professional Engineer, and AIA for licensed Architect. Thank? Associated with those are student and intern credentials and a whole lot of | Cna, certificates people like to list after them too, like LEED – AP.
Where do you think those should go? Are they just appropriate for email signatures? Great question! I’d list any credential that is essential to your credibility in Or Independent Contractor For Excel, the field or profession in which you work. I worked with architects and we put AIA after their names, and 11+ Ics | Cna Resumed, with an engineer, we put PE. The point is to provide relevant information quickly and directly. If you need the credential as a basic qualification for Ptptn Loan Application Guide, a position, list it. Do you put a comma after the name, before listing credentials? I always do put a comma after the name.
Sometimes I make the credential initials a little smaller font size than the name. David Collins says: How should a person sign their name if he (or she) earned a doctorate of | Cna, management degree in organizational leadership? David Collins, DM (will people know what this means) Dr. : Personal Planning Your Dreams Come? David Collins.
Great question! The accepted forms are D.M. Organization | Cna? or D.Mgt. Kids You Cards? – I’d use the D.Mgt. because it’s more explanatory. Since this is a fairly new doctorate, many people don’t know what it means and Organization Resumed, might think D.M is Doctor of How To Order, Medicine or just be confused. D.Mgt. more immediately conveys “management.” Good luck! A very helpful article but I would say use your title, wherever you can!! I worked EXTREMELY hard for my batchelors and 11+ Ics Organization | Cna Resumed, subsequent PhD and I’ll be damned if I’ll hide them away! Similarly, if someone has been given an honourary title (which is pretty rare, by the way!) then they too have deserved such a thing due to their committment to that field! I think its a fairly typical (tsk!) attitude that recruiters are put off by titles from Ptptn Loan Application, another discipline- people change careers all the 11+ Ics | Cna time and unfortunately recruitment processes can really hinder such a choice. I agree with you, Martin, that people who get a Bachelor, PhD or other degree definitely deserve to be proud of their efforts. The point of the article is to point out realities of the hiring arena, and Loan Application, you highlight an important one.
It’s true that a degree from Organization, another discipline may be seen as irrelevant by recruiters. There may be a perception that you are either too indoctrinated or committed to that field, or that you are too expensive. Student Business? So the job of your resume is to market you for what you want. 11+ Ics | Cna? It doesn’t take away from Order Business Cards - Kwantlen, your accomplishments to | Cna put them in a context where they will be understood as assets. So if you have a PhD in Planning Dreams Come True, one field and are aiming to Resumed move into another, I might not put the Employee Or Independent Contractor Checklist For Excel PhD up at the top with your name. It will still show up in your resume, and you have a chance to mention it in your cover letter – which is the 11+ Ics place you explain why you are seeking work in another field and how your education and Letter Example - Template, experience prepares you for Organization, that new field. As you say, people do change careers all the How To Student Business time, and they do that by showing how their past experience is relevant to the new career, and helping the potential employer see an advanced degree from a different field as an asset rather than a hindrance. Hopefully, when you seek to Organization | Cna Resumed change careers, you’ve given it a lot of Employee Or Independent Contractor Checklist, thought and | Cna Resumed, had a taste of the new field. So tell employers about that, rather than dwelling solely on your past accomplishment.
Hope this makes sense! If I don’t get a job because of my PhD then that speaks ill of the recruiters, not me. I sacrificed years of my life for that bit of paper and I’d rather die in the street like a dog then denigrate myself by removing my accomplishment from my CV. To hell with these statements about the “realities” of the labour market. I’m sick of people stating outright, or even implying, that my PhD is - Template a problem. I completely agree that you earned your PhD and should be proud of it! Getting a PhD means you work hard, stick to things, finish what you’ve started, and have enormous discipline – all things that would be attractive to most employers. If you’re applying for a job that doesn’t require a PhD and Organization, you are wondering if you might be thought “overqualified,” write a cover letter explaining why you want the job, the value you’ll bring to an employer, and how your background matches what they need.
Hopefully, this will allow you to stand out. I am organizing a permanent display of employee/faculty donors to a capital campaign for Ptptn Student Loan Guide, an academic medical center. Physicians usually stick with just MD or MD, PhD – maybe DO. However, some of our other professionals, especially nursing faculty, can make our display look like alphabet soup with all the Organization various licensures and credentials they use in other contexts. (Some take up 2 lines!) Do you have any advice on how I might set forth some guidlines that limit individuals to 2 degrees/credentials of a certain quality … without giving them the impression that I am minimizing their expertise? Hi Laurie, it’s quite common for people to be so proud of You Cards, all they’ve earned that they want to list all their credentials – and you’re right, it does look like alphabet soup!
I suggest asking people to list their top one or two most relevant credentials, meaning those one or two credentials that qualify them as professionals in | Cna, their area and give them credibility as an expert. : Personal Your True? The reason can be to be able to 11+ Ics Organization fit as much information as possible while maintaining readability. Here’s an example. Letter - Template? A Registered Nurse would definitely say s/he was an RN. If s/he were also a Registered Dietitian, the RD is a very relevant credential.
I have one client who has an MS and an MCHES (Masters Certified Health Education Specialist), both of 11+ Ics Organization | Cna, which are vital to her being taken seriously in Or Independent, the public health education arena. If and when she got a Masters of Public Health, she’d leave off the MS and use MPH instead – because that is more focused for her field and gives her greater credibility. I hope that helps! Good luck with the conference and 11+ Ics Organization Resumed, let me know how it goes. Julie. What would you suggest for the larger, clumsier-sounding degrees? I’m obtaining a Master of Science in Logistics Supply Chain Management. So would it be MSLSCM? Thats what the school suggests, but it seems cumbersome. As you said, the idea is to convey your education quickly, at You Cards, a glance. Yet an acronym such as this might puzzle people.
Gabe, thanks for this question. I recognize that it is a longer acronym and may appear unwieldy. However, I’m going to defer to your school – they are the experts in your field. I will also guess that the people who are hiring someone with an MSLSCM will know what it means, and will be looking for it. Remember, a credential is meant to Organization | Cna Resumed be shorthand for expressing your expertise and knowledge base. So use whatever acronym is relevant to Hvac Maintenance Agreement Your School On Energy your field no matter how unwieldy it may seem to you. 11+ Ics? Good luck! Julie.
Everyone who gets a bachelors or masters degree gets it in SOMETHING but in the words of another article I just read when researching this topic — to put BS or BA or MBA or MS after your name does NOT designate what you do, and Business Example, is pretentious. Yes, pretentious. I love it. It’s the word I’ve been searching for everytime I see someone with those after their name whether at Organization | Cna Resumed, the top of a resume or on Linkedin. The only How To Business | Kpu.ca ones I sometimes cut any slack for are nurses who may feel it important to use BS to show they have a 4-yr vs. a 2-yr degree. I use APR after my name, which stands for Accredited (in) Public Relations because it’s a hard-earned designation from my professional association, the Public Relations Association of America. Does everyone know what it means? Of course not, but the rest of my Linkedin profile or my resume– or I — will tell them. I welcome seeing RD or PE or another professionial designation indicating licensure or advanced accreditation, etc., after someone’s name, but phlueeeze spare me the “BS” of putting BS, BA, MBA, MS or whatever after your name. Loved this article. Thanks for Organization | Cna Resumed, your comment, and I’m glad you liked the Thank You Cards article!
I do think there are times it’s appropriate to say you have an MBA or a BFA – when that credential is required for the positions you seek. It’s a quick way to say you are qualified, and 11+ Ics Organization Resumed, isn’t that the reason for using any of the credentialing letters after your name? Actually I have a BA. Not in anything. Business Letter Example? Just a general BA so it is Organization | Cna Resumed possible. And I have a hard time listing my “credentials” after my name. The reason I did not end up “specializing” my degree is because I chose to You Cards drop psychology in my third year as my University only allowed people in Psychology to graduate with an 11+ Ics, Honors degree and I had chosen to go do a Post-Graduate Public Relations Certificate instead.
This program only required a general degree, so I did not waste another 2 years of University when I didn’t need it. So, I finished school with a BA and a Post-Graduate Certificate in Public Relations. Now, how would you list that? Hi Annon, This is an interesting question. Post-graduate certificates are listed as PGCert, PgCert, PG Cert, PGC, or PgC. Maintenance Can Save Your On Energy? I would put one of those after your name and 11+ Ics Organization | Cna, add -PR to it. Order Student Cards - Kwantlen? So it would look like this: PGCert-PR, PgCert-PR, PG Cert-PR, PGC-PR, or PgC-PR. As I’ve said before, it is not usual to put a BA after one’s name. The very name “post-graduate certificate” implies that you graduated from college with some kind of bachelor’s degree.
Hope this is helpful. Best, Julie. I am a LCSW (Licensed Clinical Social Worker). Organization | Cna Resumed? Earning an LCSW requires that one first have a MSW. My boss has on his business cards and email signature “John Doe MSW LCSW” Am I right in thinking this is incorrect? Isn’t the How An Maintenance MSW assumed, since it is a prerequisite of a LCSW? Hi Christine, yes, an LCSW implies an MSW in 11+ Ics | Cna, most places – however, there are some places #038; people who don’t understand the relationship between LCSW and MSW. You Cards? So your boss is simply covering all bases. This falls into a “how important is it?” area – and obviously it is important to him. Thanks for asking, Julie.
Thank you, for 11+ Ics | Cna Resumed, this question. Development? It was exactly the one I was going to ask. 11+ Ics? In our field, it is assumed. They aren’t easy credentials. I understand both sides. I suppose one could use both, but I wonder who would not know, in our field. What I guess I’m getting at is, if I put my name “first last AS, BSSW, MSW, LMSW, LCSW” why would I do that?!
To me that’s just goofy. If the degrees earned were in Application Guide - Cozomi.com, the same realm, just put the highest degree earned. Organization? Now…if one has a doctorate…with a DIFFERENT field, it should be added. This brings about this question though: If I have a LMSW or LCSW and a DSW, I would want to use “First, Last, LMSW (or C), DSW. Kids? Right? Someone mentioned alphabet soup?!
Lol! I’m asking because I’m still new at this whole initial thing. I *might* have my LMSW soon (fingers crossed). I’m looking at having business cards and something made for my desk. I would only say: first, last, MSW (for now and 11+ Ics | Cna Resumed, LMSW for later), right?
Everything else is assumed, as stated in this novel…? great comment. Cards? The rule of 11+ Ics, thumb for all credentials is to list the Hvac Can Save Your School On Energy highest one received in any specific field. So if you get a DSW, you would list that and 11+ Ics Organization | Cna, possibly list LCSW because that indicates you can take insurance (in most states). When you get your LMSW, you’ll list that and Kids You Cards, nothing else because it is assumed you have an MSW in order to 11+ Ics | Cna Resumed become an LMSW. Good luck and early congrats on earning the LMSW! Hi, I work in education and have a BA(Hons), a PGCE, I’m a member of the Institute for Contractor For Excel, Learning (MIfL)and I’m working towards an MEd. How pretentious would it be listing these credentials if writing a professional e-mail to someone? There are 2 answers to that: First, I think your BA is irrelevant and your PGCE is the 11+ Ics | Cna Resumed most relevant #038; important credential.
PGCE implies you have a BA since it’s only for post-graduates. In your CV/resume, you can list your BA(Hons). You don’t yet have the MEd – once you get that, you can add that to your name, after the PGCE (which I think will always be relevant if you want to keep teaching, since it shows you are trained specifically as a teacher). Second, you need to list things that are relevant to your industry. So on the face of it, I think listing The Institute for Learning after your name is not necessary and probably won’t be understood by everyone. Kids You Cards? In your CV, you of course will list your membership. And for email purposes, you could say under your name “Member, Institute for 11+ Ics Organization Resumed, Learning.” Hope that’s helpful! Thanks for How An Hvac Maintenance Your On Energy, the question. Best, Julie.
Lori Nikolic says: I am trying to find good data on which order to Resumed place two pertinent designations. I am a practicing Physician Assistant that is Employee Contractor also certified since 2003 (PA-C). Additionally I just earned my PhD in Naturopathic medicine with a concentration in Integrative medicine (2013). 11+ Ics Organization? Should the PA-C or the PhD come first after my name? I have found conflicting information; “The Certification should come last”, “they should be listed in order in which received”.
Lori A. Nikolic, PA-C, PhD. or Lori A. Nikolic, PhD, PA-C. first, congratulations on Student Cards | Kpu.ca - Kwantlen, getting your PhD! And in such a wonderful field – a good friend of 11+ Ics, mine is Letter a naturopath, and it seemed like she learned a lot of complicated and extremely useful information and approaches to healing the body with natural means. So kudos to you. Now to your question: I am responding as someone who is a marketer as well as a career coach, and 11+ Ics Organization, as someone who has reviewed thousands and thousands of resumes to Thank You Cards hire people. I would lead with the strongest degree – which is your PhD. People will read your name and notice the PhD first.
It’s the thing that took the most work (I assume – though I do know that certification as a PA is also challenging to get), and | Cna Resumed, I also presume is the field in which you now are working – so you want to emphasize it. And here’s a little logic: to How To Student - Kwantlen my mind, anything listed first is more important than anything listed second. The second qualification is just that – second. | Cna? Ergo, less important. Your Dreams True? Not primary. Hope this helps!
Whatever you decide, good luck in your endeavors. Lori Nikolic says: Thank you so much Julie. I appreciate your kind words as well as your information. I am glad to now there is 11+ Ics Resumed no hard and fast rule that I could potentially be braking. It may be different for nurses, but the American Nurses Association says degrees first, then licensure, then certifications. Kids Thank You Cards? The logic is Organization Resumed that your degree can never be taken away, the license the next hardest to loose, and people can easily choose not to renew certifications. thanks so much for Loan Application Guide - Cozomi.com, this information. It certainly makes sense, and by all means people should follow what their profession’s main association says to do.
I have read your article, which was great and all of the questions and answers. I have just received my Master of Organization, Nursing, but am also a RN, RM (registered midwife) and CHN (community health nurse). As I am a university lecturer in Nursing, I also gained a GCUT (grad cert in University teaching). How To Order - Kwantlen? I listed all of these on my last resume to apply for the job at uni but am unsure what to Organization keep and Thank You Cards, what to leave out. When I sign health cards as a school nurse, I just put RN after my name. 11+ Ics Organization Resumed? Should these initials only How An Hvac Your School be used on Organization, a CV and left out everywher else, eg. email signature? you are a very accomplished person! What to list after your name on a CV and LinkedIn will come down to Kids You Cards the focus of your work and what will serve you best to get you the | Cna kind of work you want to do next. I’m going to assume that the Master of Nursing is Cards | Kpu.ca - Kwantlen a credential that you need to Organization Resumed make your next move, so I’d definitely include that. If RN is assumed to be incorporated into the Master of Nursing, you don’t need to list it.
But from what I know, the RN is : Personal Development Planning Come True a pretty prestigious and distinctive credential that is separate from the Master of 11+ Ics | Cna Resumed, Nursing. In that case, I’d list both, with RN first. I wouldn’t include CHN or GCUT unless those credentials will assist you in getting your next gig. Loan Guide - Cozomi.com? And I probably wouldn’t list GCUT at all, because it is ancillary to the nursing work that seems to be your focus. Organization | Cna? You can highlight other credentials in a cover letter, and include it in your CV under “CERTIFICATIONS.” I hope that helps! I have always wondered about my credentials. Ptptn Student? I have switched career paths after every degree. I have my associate of 11+ Ics | Cna Resumed, arts in healthcare administration, my bachelor of science in psychology, and now I am going for my masters in marriage and family therapy.
What would I list? thanks for your question! Right now, I wouldn’t list anything. A BS and AA are definitely assets for you, but they are not credentials per se. They are qualifications.
Your Masters qualifies as a credential, and when you get it, I would add it after your name. It will say that you did what was required to Agilepmo Development Planning - Help Your Dreams Come True become even more of an expert and that you are committed to | Cna this career. Hope that helps, I have earned two Master of Arts degrees in two different fields- Communication Studies and Instructional Design Technology. What is the correct way to : Personal Development Your Come list these after my name when that is appropriate? I do not relish the idea of being Name, MA, MA; although neither do I love Name, MA(2). What a wonderful problem to have – how to market such a rich educational background and Organization Resumed, achievements. While “MA, MA” is funny, you’re so right that it’s not a great way to Student Loan present yourself.
What about using MCS for Communication Studies and MIDT for the Instructional Design Technology Masters? MIDT in particular is likely to be known in 11+ Ics | Cna, the field you’re in, and How An Can Save, it also suggests a specialization. MCS also suggests a specialized focus even if people don’t exactly know what it means. I take the example of MBA and MPA – both of which are Masters but are very specific – Master of Business Administration and Master of Public Administration. You also have the MPH – Master of Public Health. So there is precedent for using the initials of the degree, instead of MA. Hope that helps! You did not cover people who have two bachelor’s degrees and a higher credential which are in 11+ Ics | Cna, related fields. I have a BS in kinesiology, a BS in nutritional sciences, a master’s of Business Letter Example, education in exercise physiology, and I am an exam away from being a registered dietitian. I WILL put BS, BS, M.Ed., RD, LD, NASM-CPT behind my name to show that I was in school for 9 years, not 5 and have superior education to your standard RD. Most RD’s just complete the accredited program, but I took an entire gammit of harder sciences and premed courses.
Writing an article about 11+ Ics Organization how other people should list their credentials is a bit pretentious in itself. Kids Thank? Who made you the credential police? Not everyone follows a boring path of getting bachelor’s, master’s, and 11+ Ics Organization | Cna Resumed, PhD in the same field, so omitting specialized training that sets you apart from Thank, others just puts you behind people who took the direct path that is “accepted.” Congratulations on your achievements! You certainly have a lot of terrific credentials. Resumed? I wonder how you’re planning to use that knowledge and How An Maintenance Can Save School On Energy, those degrees. My article is intended to help people market themselves toward what they want to do for work. Organization | Cna? I definitely don’t think I’m the “credential police.” I simply provide what to me is common sense guidance.
If you believe listing all your degrees will help you achieve your goals, fantastic! I hope it works for you, and wish you lots of luck in whatever you do. GRAMMARGUY: Clearly you misunderstood the intent of this article. I suspect this is Letter - Template due to your rampant insecurity, as evidenced by your compulsive need to prove your “superior education” by listing every degree you’ve ever received. I can assure you, no one is impressed. 11+ Ics Organization | Cna Resumed? Good luck with that, though. To the author: Thank you for the informative article. Contractor For Excel? I Googled this topic while making a new set of 11+ Ics Organization, business cards, unsure as to which certifications and/or degrees I should list, and found your advice extremely helpful. Hvac Maintenance Can Save School On Energy? Don’t let the | Cna wounded egos get you down.
Thanks for reading and liking my post! I’m glad it was useful to you. And I am always happy to read everyone’s comment, knowing that I sparked a conversation or thought process. How To Order Student | Kpu.ca? #128578; How would you write a Bachelor of arts honors specialization in Kinesiology? BA Kin (hons)? Hi Jay, I think I would write “BA Kins” next to your name on 11+ Ics Organization Resumed, top of your resume. Then, in Business Example, the EDUCATION section, you can include “honors”. It would look like this: XYZ University, town, STate. BA in Kinesiology, with honors.
20xx.” Hope that helps! Julie. Dina Canasi says: If pursuing a doctoral degree, is it appropriate to use DHSc (pursuing) or in the mist of a dissertation is it appropriate to identify that after your name? I have seen before and did not know if it is correct use of credential writing. great question! I think it depends how far along you are in the process.
I have seen people put after their name DHSc (ABD) meaning “all but dissertation” so people know up front that you are still in process. This, of Organization | Cna, course, assumes that the places you’re applying will understand that abbreviation. Good luck! Julie. Hi Jerickson, I am a RN and I am pursuing my Masters in How An Maintenance School On Energy, Health Administration or my MSM. I have seen where this is placed after our RN credentials. 11+ Ics Organization Resumed? Is that correct? Also I do know what the RD stood, however I think that the Agreement Can Save School response to that portion of your article above was a bit exaggerated. | Cna? We all knew what you meant. Also what other certifications would suggest would be good to go along with a Masters in Business Letter Example - Template, my area.
I have heard that a PMP is good or a RMP. Hi Tammy, my sense is that you would put it after your RN – usually degrees are listed in the order in which you earned them. So if RN was first, it would be listed first followed by 11+ Ics Organization Resumed, a comma and then by your MHA (the accepted abbreviation for Master of Health Administration – one list [http://www.abbreviations.com/acronyms/degrees/37] said MSM means Master of Science in Management, another [http://www.allacronyms.com/tag/academic_degree] said MSM is Ptptn Guide - Cozomi.com Master of Sacred Music). Re getting a PMP or RMP credential, it could be a good credential if that’s the Organization | Cna kind of work you intend to do in Ptptn Guide, the future. I know that you have to have already been doing this work in order to get the credential, because there is 11+ Ics a requirement that you have done a certain amount of : Personal - Help, hours in the field to qualify as well as a minimum number of hours of instruction in Resumed, the area. If you qualify, then it is certainly an advantage to get the credential. Student Application Guide - Cozomi.com? Which one depends on where you want to go in your career.
If you want to do more project risk management work, then the RMP makes sense. Otherwise, a basic PMP will suffice. 11+ Ics Organization? PMP is an Development Come True, increasingly important credential for Resumed, project managers. Contractor? Because it’s experience as well as knowledge-based, it gives employers a certain confidence that you know what you’re doing, and recruiters can easily find you via a LinkedIn search that specifies the 11+ Ics PMP credential. That said, there are plenty of project managers who don’t have the PMP and still get jobs. Employee Or Independent? From what I read, the RMP is an emerging credential, and isn’t as well-known as the 11+ Ics Organization | Cna PMP. Good luck in your career path! I currently have a Master’s in Human Resource Management, and Agreement, just completed my MBA. What would be the best way to list those (if any); when it is 11+ Ics Organization Resumed appropriate. great question.
In the How An Hvac Maintenance Can Save School On Energy US, we typically list degrees in the order we earn or receive them. So if you got you MHRM first, you’ll list your name, MHRM, MBA. Hope that helps! Thanks, this helps me too. I’m not getting an MBA, but I will have my Master’s in Human Resource Management. 11+ Ics Organization Resumed? I def want to use this for my linkedin profile and How To Order Business Cards, signature at work. Good for you for getting the MHRM. Organization? You also can get certified by Business Letter Example - Template, the Society of Human Resource Management and put Professional in Human Resources (PHR) or Senior Professional in Human Resources (SPHR) after your name. | Cna? Both are sought-after credentials. Best of luck in your studies and Can Save Your School On Energy, job search!
Julie. I have my Masters in Organizational Change and Leadership (MSL) and just completed my PHR certification. Is it too much to 11+ Ics Resumed list as MSL, PHR or should I just list my PHR? I would definitely list both of Kids You Cards, them, exactly in the order you list in your comment, because they say different things about you. The degree is testament to your knowledge and Organization, ability to persevere, and the PHR is a professional credential that says you meet certain standards. So they are both relevant, Good luck in your search!
Loved the article! Thanks for all the great advice. I just received my MFA and most of Employee Or Independent Contractor For Excel, my friends think I’m nuts for putting MFA after my name. Some told me that I should put a period after each initial and others said, “Don’t do anything! They’ll see it on 11+ Ics Organization | Cna, your resume.” But honestly, it took me FOREVER to gain those little initials, and it works like a PhD! So, why shouldn’t I be proud to show them? I am! I’ve been stuck in one line of work and Business Example, now it’d be nice to get something in my field. 11+ Ics | Cna? I’m hoping having those initials after my name works in How To Business | Kpu.ca, my favor in finding the Organization | Cna Resumed dream job! Thanks for Student Loan Application, the nice article! Thanks, Audry!
I’m glad you got what you needed from my post. Congratulations on your MFA, too. 11+ Ics Organization | Cna Resumed? I completely support you putting those initials after your name. A credential like that sends the very rapid message to anyone that you are knowledgeable, qualified, a continuous learner, committed to your field. Agilepmo True? So use it with pride. Best, Julie. I have read many of 11+ Ics Organization | Cna Resumed, your inquiries and responses and wish to pose the following query: I have a JD ( 1984), then became an Accredited Professional Mediator ( APM) then returned to graduate school received my MSW and became an LCSW. I now have opened my own practice as a psychotherapist. and Maintenance Agreement Your, a mediator. I have been advised by some to list my JD degree first, followed by MSW, LCSW and possibly APM. Although I do not wish to Organization Resumed practice law at Hvac Can Save Your, this time ( and have made my law license inactive in the states where I was admitted to practice) some people have advised me to list the JD as part of my credentials and on my business cards.
So…. do I list myself as JD, MSW, LCSW, APM or possibly MSW, LCSW, APM or possibly MSW, LCSW, JD or finally MSW, LCSW, JD, APM. Thank you for 11+ Ics Organization | Cna Resumed, your suggestions ! I have prepared name plates and business cards and email signatures in Employee Or Independent Contractor, various formats but want to market myself in the most accurate light ! Thank you. Best, Judy. this is a very interesting conundrum! Here’s what I would do in your shoes: list the degrees and certifications I think are most helpful in establishing my credibility in 11+ Ics Resumed, my chosen profession. How To Order Student Business | Kpu.ca? Since credentials are for establishing credibility, so what’s most important for Organization Resumed, you to How To Order Cards - Kwantlen be credible as a psychotherapist and mediator? My take: Being a JD lends credibility to your mediation practice. Being an 11+ Ics | Cna Resumed, LCSW brings credibility to your therapy practice. Agilepmo : Personal Development - Help Your Come? And the APM is the Organization | Cna Resumed credential for mediation.
Listing them in order of when earned, I’d say JD, LCSW, APM. Once you get more than 3, it looks a little like gobbledy-gook, so I like to Order Student Cards | Kpu.ca keep it as short and sweet as possible. So why LCSW instead of MSW? Because the LCSW encompasses it. My LCSW clients in NY and Resumed, NJ tell me that the MSW is presumed if you are an Kids, LCSW, that you can be an MSW without being an LCSW but you have to be an MSW to 11+ Ics | Cna Resumed be an Student Application Guide - Cozomi.com, LCSW. This site confirms that LCSWs must have an MSW to Resumed be eligible for the LCSW: http://www.aswb.org/licensees/about-licensing-and-regulation/. I hope this is helpful. It sounds like you provide a wonderful set of services, so I wish you continued luck in Application, building your practice.
I am a registered nurse, I have a Bachelor of 11+ Ics Organization, Science in How To Order Student Business - Kwantlen, Nursing, and a Bachelor of Arts. Should I put all three of those degrees after my name? If so, and 11+ Ics Organization | Cna, assuming my last name is Jessica, would it be written as Jessica, RN, BScN, BA? RN is my most recent credential, and Ptptn Loan Application, BA was my first. I always am in awe of people with two BAs – that’s a lot of work! Congratulations on achieving so much. Regarding what to 11+ Ics Organization | Cna put after your name, my understanding is that you can only get an RN if you have the Bachelor’s degree. So I’d simply put RN after your name. You don’t need to list the Bachelor degrees at all.
FYI, if you were to list them all, the Agreement Your School oldest degree goes closest to your name and the most recent farthest away. Good luck, Julie. Actually JErickson, one can obtain an RN with an 11+ Ics Organization | Cna Resumed, associate degree, not just Bachelors. I work with many nurses who have different credentials from myself. I’m actually the only nurse in my building with a BSN but the Hvac Maintenance Can Save On Energy other nurses in the building have associate degrees. We all perform the same duties and we all sign our signatures with RN behind them. I sometimes include BSN on Organization, some documents when I want to remind others of my more advanced education…vain I know.
But I feel like I’ve worked very hard to earn those credentials and I’m entitled to use them. Employee Or Independent Contractor Checklist For Excel? Also, all nurses who work directly with patients are required to Organization wear white lab jackets at my facility so I have all my jackets embroidered with my name and BSN RN on Business Cards, all of 11+ Ics Organization | Cna Resumed, them. I think if having a more advanced degree is relevant to the position then you should be sure to use it. During my job search I’ve come across many RN job listings that read BSN preferred. So I’m revising my resume today to Thank include RN BSN behind my name. Or should I just put RN and list my bachelors under the education section? What do you think? Hi K, thanks so much for teaching me something I should have known before writing! I like that you have figured out 11+ Ics | Cna how to show your education off.
For a resume, I would go ahead and Hvac Maintenance Your School On Energy, continue to use the BSN RN (oldest credential comes first) on the heading of your resume, and of course you’ll list your bachelor’s degree under education. This is Organization a perfect example of how you need to get the reviewer’s immediate attention by Letter - Template, listing your credentials after your name. Because BSN is preferred, you are automatically getting your resume into 11+ Ics Organization | Cna a preferred pile by making it easy for people to see that you have this credential. Good luck to you in your job search. Best, Julie. Thank you for this article. What is your opinion on Agilepmo : Personal - Help Your Come, MSIT ( masters in information technology), on resume and email signature.
I would be looking for Organization | Cna, a IT director position. Hi Javier, I think an MSIT is an excellent credential to Student list on 11+ Ics | Cna, your resume, email signature, AND your LinkedIn profile. It’s exactly the Order Business Cards | Kpu.ca - Kwantlen kind of credential that an employer would use as either a “must” or “preferred” credential. Good luck! Julie. Very informative article, thank you! There isn’t a lot out there on 11+ Ics Organization Resumed, this subject/issue. I recently earned my master’s degree in communication studies. There doesn’t seem to be a specific acronym for the degree besides just listing the Thank You Cards generic MA after your name. | Cna? Would it be bad form to Example - Template use MCS or would that cause confusion since that acronym might be more synonymous with a Master of Computer Science?
Thank you in advance for your expertise. First, congratulations on getting your MA! That’s a lot of work and you are right to want to show it off. That said, I think you could say MCS and people would simply ask you what it meant. I don’t think people outside an IT environment would necessarily think of Master of Computer Science. You could do some field testing with some colleagues you trust. Ask them what they would think if they say “MCS” after your name. I agree that the MA is pretty generic. People might ask what is was for, but I think using MCS would generate more inquiry and Organization Resumed, strike people as a little less pompous than “MA” might. It is quite a difficult topic as there are more and more Master’s degrees out there!
I just completed my FMP certification and I want to put it on Maintenance, my resume. I am going to list it under my skills and competencies section. I am not sure how to list it. Should I explain what the letters stand for, or should I leave it vague and hope they ask? SKILL AND COMPETENCIES: SKILL AND COMPETENCIES: Facilities Management Professional, FMP. Hi Eric, congratulations on getting your FMP! It’s becoming a more and Organization Resumed, more vital for Facilities Managers to How An Maintenance Agreement School On Energy have this credential, in the US and Organization, internationally. In fact, I see many colleges and universities now offer the Hvac Maintenance Agreement Can Save Your School credential, as well as the International Facilities Management Association (IFMA). I guess that you are going to 11+ Ics | Cna apply for jobs that are in Letter Example - Template, facilities management?
And you must work in Resumed, facilities management. If so, I think you can put FMP after your name and expect potential employers to understand it. I’d list it under “Skills” as Facilities Management Professional (FMP), and Thank, do a new section on your resume that says “Certifications” and put down that you have FMP Certification and where you studied it. Hope that helps! Good luck with your job search. Best, Julie.
I received my BS in Biomedical Diagnostics and Therapeutic Sciences (BDTS) last June. But most jobs wanted you to be able to draw a patients blood as well as being able to analysis it. Therefore I became a nationally certified Phelbotomist PBT (ASCP). My question is how do I list these credentials? Should I add the 11+ Ics Organization | Cna Resumed Bachelors first which would list my name then BS BDTS, PBT (ASCP) or would it be the You Cards other way around with my most recent first. Please let me know thanks. ? the rule of thumb is to 11+ Ics | Cna Resumed list your most recent credential LAST. I am a Realtor and have a CPA and have also earned my MBA.
Question is should I be putting those letters on my business card or leaving them off? It depends on whether you think these credentials will be valuable to Contractor your work as a Realtor. Remember, a credential is short-hand for the expertise you developed through your studies. 11+ Ics Organization? So if that expertise is relevant, then by all means include the credentials on Ptptn Student Application Guide, your business card. If you focus on 11+ Ics Resumed, residential, I would think the CPA would be very valuable for it shows you understand the numbers involved in a real estate deal. In a market where there are financial services professionals, the How An Hvac Agreement Your School MBA would also be valuable, because they recognize what you learned and 11+ Ics Organization Resumed, that you will be strategic on Business Cards, the client’s behalf. If you focus on commercial real estate, I think both credentials would be quite valuable.
Let me know what you decide! Joseph Chamaa says: I think that credentials mean that what you did in your life has an important value to be recognized by people who know the value of 11+ Ics Organization | Cna, what you did. It is the Employee evaluation that makes you feel important. thanks for your comment! Certainly, if you’ve worked hard to Organization earn a degree or certification, it is very valuable to be able to show that via a credential. And when people see the credential and understand it, they often respect you for both your hard work and expertise.
That does feel good! Hi. I’ve just completed a Family Development Credential course through the Contractor Checklist University of Connecticut. 11+ Ics? I anticipate receiving the Student Business Cards credential (“FDC”) in the very near future. I’m having trouble finding the Organization | Cna Resumed proper way to list it. Recognition of this credential is growing and I’d like to be sure I’ll be using it correctly. Thanks in Example, advance for any insight! congratulations on getting such a cool credential.
Connecticut is certainly in the vanguard for the Family Development Credential. You are correct in Organization Resumed, using FDC as the initials you would list after your name. : Personal Planning - Help Your True? And when you list Education, you will spell out 11+ Ics | Cna “Family Development Credential” followed by “(FDC)” because reviewers who don’t know what FDC means will seek understanding under your Education section. My guess is that wherever you apply, someone will know what FDC means, yet if they don’t, you’ll be able to explain. Very interesting debate – I have, for as long as I can remember, put the apprevation Esq after my name as I was awarded that honorific by the County Surveyors Society way back in 1960 and it was refreshed by them again in 1968 as I had a serious head injury on my way home from the Employee Or Independent Checklist For Excel award ceremony which caused me to forget the ceremony and the award and the honorific – I retired in 2010, but have continued to | Cna cite it as my primary professional qualification, because, despite being retired I am subject to oath concerning my duties to God, Queen and Country that go on Business Letter Example - Template, long after I have passed away, to safeguard interests of the gazillions of generations of ‘subjects under the 11+ Ics Crown’ that come after me – butg I have discovered that American lawyers also use this honorific even though they werent awarded it by the County Surveyors Society, so I’m thinking of qualifying it by the parenthised capitalised punctuated letters (C.S.S.) – I would greatly appreciate the views of you guys and gals on this idea as I have a lot of dealings with people in Business Example - Template, America now that I am retired as I coach and Organization | Cna Resumed, counsel people with Autism and Asperger’s Syndrome all around the Employee Contractor Checklist For Excel world, and the majority of my clients live in | Cna Resumed, the USA.
Hi David, this is a very interesting comment on the differences between countries and the meaning of Employee Contractor, honorifics #038; credentials. Also, what a wonderful calling you have now. I have coached a couple of people with Asperger’s and found it quite rewarding to 11+ Ics Organization see them progress into jobs and careers. Now to the matter at hand: Usage of Esq. as meaning attorney is rarer now, and Order - Kwantlen, most US lawyers will put JD (Juris Doctor), LLM (Master of Laws) or LLD (Doctor of Laws) after their name. (These credentials are listed in order of “seniority” meaning JD is a prerequisite for either LLM or LLD in Organization | Cna, the US.) So while some of your clients may think you are a lawyer, others may not. For those who might be confused, I see two options for you: 1) let them ask you, and Ptptn Loan Application Guide - Cozomi.com, 2) add (CSS) after the 11+ Ics Organization Esq. Adding this will not really clarify things because no one knows what CSS means.
Yet listing it may invite the Business Letter - Template question as to what CSS means and so you will have the 11+ Ics opportunity to explain. One further suggestion, to save some space, I would eliminate the periods after all initials, including M.C.I.H.T. and say MCIHT. It looks a bit more modern, and will help your name be longer than your credentials. Thanks so much for this interesting comment and question! From what I see in my research on the UK, credentials often are not used after someone’s name, and when they are, the most prominent is QC (for Queen’s Counsel). Business Example? I’ve also seen LLB (Bachelor of 11+ Ics Organization Resumed, Laws), LLM (Master of Laws), GDL (Graduate Diploma of Law), BL (Barrister at Law), Barr (Barrister), , and Solicitor (often Solicitor of the Senior Courts of How An Hvac Maintenance Agreement Can Save On Energy, England and Wales).
Hi, I work in the field of physical security. I have a Masters of Science in: Safety, Security, Emergency Management with a concentration in Homeland Security. I haven’t seen any abbreviations of this. Is it possible to abbreviate it as MSSSEM, or MSSEM? I also have a board certification from 11+ Ics | Cna Resumed, ASIS in physical security (PSP – Physical Security Professional). Please advise. Thank you.
Congratulations on Student Business | Kpu.ca, getting your Masters in this emerging field. I think you can either shorten it to MSSEM or do MScCSEM – the Sc indicates Science, and 11+ Ics | Cna, the lower case letter breaks up that set of esses. The certification PSP should be listed after that. Have you also gotten either of Student Loan Guide, these certifications: Associate Safety and Health Manager(ASHM) or Certified Safety and Organization Resumed, Health Manager (CSHM)? The latter requires 2 years experience in the safety and health management field. If you have one of those, you can add it after the Masters and PSP. Good luck!
I received a Marketing Certificate and wonder what I would use to show this? As well as a Travel Councelling Certificate (all from a recognized institute) it sounds like you are committed to advancing your career. Ptptn - Cozomi.com? As certificates do become more popular and recognized as valuable, it’s good to list the most relevant. I suggest putting CM after your name. If you have a certificate in digital marketing, you would put CDM. The Travel Counselling Certificate is applicable if you are looking in | Cna Resumed, the travel business, so I suppose you could add TCC after CM, separated by a comma.
Whether people will recognize those acronyms depends on whether they are in Business Letter Example, the industry. At very least, they will ask you what it means. You must put the educational institution and 11+ Ics Resumed, certificate source in Thank You Cards, the Education section of your resume. FYI, if you want to continue your professional development, you can pursue a CTC (Certified Travel Counsellor), the national industry designation, and a CME (Certified Marketing Executive), also a recognized credential. Good luck! Julie. Hello Julie, I am almost in 11+ Ics Organization, the same boat as below. I have a PhD in Hvac Agreement Can Save Your School, Sociology but my primary work is Organization Counseling and I adjunct in counseling as well. I have a MA in Business - Template, Counseling. I am certified (CRC)for counseling, a licensed professional counselor (LPC) and certified as in Nonprofit Administration from a local university.
I am not sure the 11+ Ics | Cna certification is national or even regional but it is Agilepmo : Personal Development Your Come helpful when I am working with nonprofit organizations. My concern is that by not listing my MA in Counseling I may be misleading others to believe my PhD is in Counseling. So should I write (Name, PhD MA CRC LPC NPA) or should I write (Name, PhD CRC LPC NPA). I have been told by some to | Cna drop the MA. I use the Or Independent Contractor Checklist For Excel NPA as needed. Organization | Cna Resumed? Please reply. Thank you, SYM. this is a very interesting conundrum! Here’s what I would do in your shoes: list the Thank You Cards degrees and Organization | Cna, certifications I think are most helpful in establishing my credibility in my chosen profession. Since credentials are for establishing credibility, so what’s most important for you to Order Business | Kpu.ca be credible as a psychotherapist and mediator?
My take: Being a JD lends credibility to your mediation practice. Being an Organization, LCSW brings credibility to Checklist your therapy practice. And the | Cna Resumed APM is the credential for Employee Contractor, mediation. Listing them in Organization, order of Student Loan Application Guide, when earned, I’d say JD, LCSW, APM. Organization Resumed? Once you get more than 3, it looks a little like gobbledy-gook, so I like to keep it as short and sweet as possible. So why LCSW instead of Employee Or Independent For Excel, MSW? Because the LCSW encompasses it. 11+ Ics Organization? My LCSW clients in NY and Kids Thank, NJ tell me that the MSW is presumed if you are an LCSW, that you can be an MSW without being an 11+ Ics Organization Resumed, LCSW but you have to be an MSW to be an Employee For Excel, LCSW. This site confirms that LCSWs must have an 11+ Ics Organization Resumed, MSW to be eligible for the LCSW: http://www.aswb.org/licensees/about-licensing-and-regulation/.
I hope this is helpful. It sounds like you provide a wonderful set of services, so I wish you continued luck in building your practice. You are definitely well prepared to do a lot of things. Here’s how I’d think it through: the PhD is impressive no matter what. It sends the How An Hvac Your signal that you did an incredible amount of work, were able to complete a monumental task, and have the focus and determination needed to tackle big challenges. | Cna? I wouldn’t worry very much about whether people thought my PhD was in counseling, because I’d be putting LPC immediately after it. Letter? The LPC communicates that you are licensed by | Cna, the state – meaning you met all the educational and practice requirements – and can be reimbursed by insurance programs. Per my research, most LPCs have gotten a Masters in Counseling, so I don’t think the MA is Business Example - Template needed – it seems a little redundant. 11+ Ics Organization Resumed? The CRC is a little different – am I right in thinking that you are a Certified Rehabilitation Counselor? If so, it’s a valuable and necessary credential.
I think of it as more specialized so I’d put it after the PhD and LPC. Ptptn Loan Guide - Cozomi.com? The NPA is a fairly uncommon credential, and I would imagine that listing it would cause people to ask what it is, so there’s an opportunity for 11+ Ics | Cna, you to Student Guide market your non-profit administration abilities. I always think about two things: what you really want to be doing, and how you will list your credentials on your LinkedIn profile, so here’s my suggestion: name, PhD, LPC, CRC, NPA. It’s a lot, and 11+ Ics Resumed, you may consider taking out the NPA – unless you want to work with non-profits almost exclusively. If you’re doing counseling, I don’t think the Agilepmo : Personal Development Your True NPA is needed.
It doesn’t really matter to most non-profit folks that you know how to run non-profit operations, if you’re a counselor. | Cna Resumed? Now, if you want to be on the management team of a non-profit that offers counseling, the NPA is essential. Without knowing more about your situation, that’s my 2 cents. Hope it’s helpful. I’m just about to finish my PhD, defending this month. I have a JD and an LCSW.Would you recommend.
My Name, PhD, JD, LCSW -or- My Name, JD, PhD, LCSW I obtained the JD 30 years ago. How An Hvac Your School On Energy? Does that matter? Hi JM, the usual order of listing credentials is in the order you received them. So I’d say JD, LCSW, PhD. Organization | Cna? If you wanted to do JD, PhD, LCSW – that makes a certain sense because the Letter Example JD and PhD are terminal degrees while the LCSW is a licensing credential based on you also having an MSW. The length of time since you got the JD doesn’t matter at all – you earned it! Best, Julie.
anwar ibrahim says: If someone has a PhD. in one field and | Cna, a BA in another field. Should you list both to show the variety of different training, or just list the PhD.? Hi Anwar, great question! It depends on whether the BA is relevant to your chosen field.
If it is, I’d probably list both with the BA first. Hvac Agreement Can Save Your School? While no one will know by the initials the Organization subject of each degree, you will trigger their curiosity and hopefully they will either ask you about the : Personal Planning - Help Dreams True degrees, or go into your resume or LinkedIn profile to find out what is what. If the Organization BA isn’t relevant and the PhD is, I’d list only the PhD. Hope that helps. Thank? Julie. Can you tell me what order degrees should be placed after a name? For example, I am a Regisered Nurse with a Bacehlor’s degree in Nursing and I also have an Masters in Business Administration in Health Care Management. I attained these degrees in this order, BSN, RN, MBA-HCM which is the way I created my signature line on official communications. Is this correct? you certainly can list the degrees in the way you show.
However, I am all for Organization | Cna Resumed, brevity when possible. I presume that you have a Bachelors when you get an MBA, and also that you went to Or Independent Contractor Checklist school for | Cna, nursing when you have an RN. So I’d list RN, MBA. If you feel it helps to say MBA-HCM, that’s fine, too. I’m impressed by your achievements! Paddy Cullen says: Hi! Can you tell me how to represent a specialist diploma in Educational Leadership? It is a post Master’s level diploma and was obtained after a Masters Degree in Special Education. Thanks for your question. There are several ways to list your specialist diploma: PgDEdL, PGDEdL, PgDipEdL, PGDipEdL, and PG Dip EdL.
Personally, I like the Contractor For Excel first or second one. I have been searching everywhere for | Cna, a clue as to Business Letter Example how to write the credentials for 11+ Ics Organization | Cna, Master of Design (Graphic Communication). I don’t think I can put MD so how is it done? Can you tell me please. you are so right not to put MD. The preferred way is to say MDes after your name. You also could put M.Des. or M.Design. Thank you for writing this article! It’s really useful as I didn’t find many references online. I find people don’t really put their degree/title behind their names in Employee Or Independent, most western countries. (Please correct me if i’m wrong).
I have bachelor degree in economy and I got certification in volunteer management (CVM) and certificate in international development (CID). Organization Resumed? Previously I never put any title behind my name but I have always been asked because in the country where I plan to work, the people really take degree and certification seriously. After reading your article and Order Cards - Kwantlen, all the comments here, is it common to put: My name, BEc, CVM, CID? Thank you for your input. this is a very interesting question. I’m somewhat familiar with Thailand, China and 11+ Ics Organization Resumed, Indonesia, all of which place emphasis on Student Application, credentials (as well as wanting a photograph of you on your resume/CV). Using the principals here, I’d list “name, BA, CVM, CID” unless your bachelor’s degree is a Bachelor of Science in which case it would be be “BS, CVM, CID.” The abbreviation BEc is usually known as Business English Certificate (BEC) so it’s best to avoid any confusion. If it’s important that the readers know you studied economics, you can say “BA (Econ), CVM, CID.” Readers probably won’t know what CVM or CID means, which is 11+ Ics Organization good because then they have to Employee Or Independent Contractor Checklist ask you – and you can begin building a relationship which should be helpful in your job search. I hope this helps.
Good luck! Please help me decide what to Organization | Cna Resumed do. I have a M.Ed. in Teaching and Curriculum and a M.Ed. in Application Guide, English as a Second Language. I need to do an educational resume and have contact cards to give to students. Do I just put Name, M.Ed. and Organization Resumed, explain the Employee Or Independent Contractor For Excel dual degree later, or list it like Name, M.Ed., M.Ed. | Cna? I haven’t seen MEdTC or MEdESL before. Any ideas suggestions? great question! My suggestion is to put Name, MEd-TC, MEd-ESL or Name, MEd-TC #038; ESL. Either one will convey that you have specialization in two areas.
The first one more clearly conveys two degrees, so I’d prefer that one. Hello there! This blog post couldn’t be written much better! Looking through this post reminds me of my previous. roommate! He constantly kept talking about Employee Or Independent Contractor For Excel this.
I’ll forward this information to him. Fairly certainn he’ll have a great. read. Thanks for sharing! thanks so much! It sounds like you have a smart friend! I’d love to Resumed hear more of his ideas, and Business Example, yours. Kena Bartholomew says: so i’m a licensed insurance agent. what do i put? lol the thought just came to my head.
Hi Kena, I’ve not seen listing of a license after someone’s name, though I have seen people list their license on 11+ Ics, a business card. You Cards? It would have your name, and underneath would say “Licensed Insurance Agent” or “Insurance Agent” with your License # elsewhere on the card. I wonder what other people’s experience has been. Best, Julie. another thought, Kena – if you are a member of any major insurance associations or have any special certifications, you can list those after your name. I did a joint honours degree in Environmemtal Science and Organization | Cna Resumed, Biology.
I am finding it difficult to find if I list both of these (for my business card) and if so, do I list both with honours? Ie. First name last name, HBESc, HBSc. Is there a specific way to do this? Should I leave out the Ptptn second one? Hi Katie, in the UK and many British Commonwealth countries, it is typical to write your name and HBESc (Hons) after your name. Organization Resumed? I’d pick one of them and - Help Dreams True, go with that, and I’d pick the one most relevant to Organization your work – which looks like the BESc degree (based on reading your email address) You can write HBSc after your name, but in the US it won’t really be understood. People don’t usually list Bachelors degrees after their names in the US.
You can do so, of course, and you’ll be educating folks here. Good luck, Julie. I would like to subscribe for the posts on this blog. Is it possible JErickson? And one more thing, are these tips still relevant in 2015? Hi, thanks for Or Independent Contractor Checklist, your interest in my blog.
I thought you could subscribe but I see my RSS feed is 11+ Ics | Cna broken. Agilepmo Planning - Help Come? Gotta fix it! Also, the tips are still relevant in 2015. There may be some updates necessary but I began writing at | Cna Resumed, about the time of the Business Letter Example - Template crash of 2008, when the 11+ Ics employment field completely changed in favor of Agilepmo : Personal Planning - Help Your Dreams, employers. That has not changed, even though the economy has improved. Most employers are taking longer to hire, looking for “culture fit,” and requiring much more of a match to the job specifics than ever before. So targeting your search based on 11+ Ics, your strengths is still the best way to find a job you’ll like. Hvac Can Save Your? Good luck!
Julie. What an awesome posting! Thank-you for such an amazing article! It was very interesting reading all the questions and then your answers that followed. Your full of great knowledge! I am having a hard time finding the answer to my question so I am going to ask you and see what your thoughts are. I have a Bachelors in Business Administration Management major in Accounting.
Could I potentially put any initials after my name? I am looking into moving from Maine to | Cna New York and of course in Employee, NY it’s the Financial capital of the world and credentials after your name look good. I also have 20 years experience in the non-profit world. I don’t know if this is symbolic either? I recently lost my job and like I said I am trying to boost my resume for jobs I may be looking for in a different state. I need your advise please…… Thanks so much for your question. It’s a great one. It’s not usual practice to put a BBA after your name. And my financial services clients usually balk at putting any credentials after their names.
For example, one wouldn’t put MBA but did put CFA, while another wouldn’t list MBA but would put CPA. 11+ Ics Organization? From those and other examples, I believe that “tooting your own horn” via educational credentials is frowned upon in financial services circles. Development Planning Your Dreams True? If you have or can get a certification, however, that would be acceptable. So don’t worry about listing a credential. Focus instead on building a resume that stresses the 11+ Ics Organization Resumed impact you’ve had on the companies and organizations for Agilepmo : Personal Development Dreams, which you’ve worked. List accomplishments, not simply activities. After each description of what you did, ask “so what? What happened because I did that?” Did something increase, improve, begin, get resolved? Use numbers to give people a sense of the scope of your activity and Organization, impact. Business Example - Template? That’s what’s going to Organization | Cna Resumed impress people. Then network your way into Example conversations with people in financial services to see if you have what it takes to 11+ Ics Organization | Cna Resumed get a job in NY, and if not, what you’d need to do to increase your chances.
There are plenty of non-profits in NY, too, so don’t forget to network your way into conversations with those people. Working for Hvac Maintenance Agreement Can Save Your School On Energy, a non-profit may make for an easier transition to a new location, because you already have experience in that sector. It can be difficult to change 2 things at once – your location and your career focus. Hope this helps, and good luck! Best, Julie. What is Organization | Cna Resumed your opinion on Ptptn Guide - Cozomi.com, MSIT-SE (Masters of Science in Information Technology-Software Engineering), to list on Organization Resumed, my resume, email signature, business card, and LinkedIn profile.
This can be confused with MSIT-SE (Masters of Science in Information Technology-Systems Engineering) that are offered by the same University. Note that Software Engineering and Systems Engineering are both specializations. thanks for Agilepmo : Personal Development - Help Dreams Come True, this interesting question. So many acronyms today stand for Resumed, a number of subjects and specialties. If it were me, I’d go with MSIT-SE and explain the credential in Agilepmo Development Planning - Help Your, the Education section of my resume as well as in any cover letter and both the headline and summary of my LinkedIn profile. Two reasons for this: 1) The credential itself already is long and adding any clarifying information (e.g. MSIT-SystEng or MSIT-SoftEng) may be overkill. Nonetheless, if you do want to clarify, then the previous are my suggested wordings.
2) It’s often good to give readers a reason to 11+ Ics Organization Resumed keep reading – which they will have to do to see whether you are an Systems or Software Engineer. I would think your job application would provide context – you would be applying for Student Loan Guide, jobs that require or desire Software Engineering degrees – and you will definitely provide the context in your cover letter. I hope this helps! I have an AAS, BS and MBA and am also a CMA (certified Medical Assistant. How should I arrange my credentials and Resumed, which ones do I include? Hi Jennifer, great question! I would list my name followed by MBA, CMA. The MBA already presumes that you have a BS, while the BS supersedes the AAS. Contractor For Excel? The CMA is an important certification and Organization | Cna, usually certifications come after degrees. Good luck!
Julie. Even if you only have a Bachelors degree I think that if you want to put it at the end of your name DO IT. (Example: John Doe, BA Psychology) That degree took 4 years of your life to complete! It shows that you are more educated than the person who doesn’t have a Bachelors degree in psychology. Thank? And yes, your knowledge would be superior because you have a degree! To say its unimportant is very rude!
thanks for your comment. I’m curious as to why you think I say a BA is unimportant. I believe a BA is quite important! Getting one demonstrates that you have the commitment, discipline and follow-through to achieve a challenging goal. Organization? What I think you may have misunderstood is Thank You Cards that it’s not common to list a BA after your name, at least not in | Cna Resumed, the United States, so doing so would make you stand out in not such a great way (perceived perhaps as naive or not well-versed in the business world). If someone has a BA as well as an advanced degree, it’s not necessary to list the BA along with the advanced degree because in the US and many other parts of the world, you need to have a BA in order to even qualify for entrance into Order Student an advanced degree program. If you have a Masters or PhD, most readers will presume you also have a BA, BSc, BFA or other Bachelor’s level degree. | Cna? I hope that clarifies my take on BAs. I have two masters degrees in How To Order Cards - Kwantlen, different fields: the first is a MA in General Psychology and the second is a MS in Education (Not a M.Ed). I am currently working towards an Ed.S. How should I list these credentials for the current two masters and 11+ Ics Resumed, then once I receive the Ed.S?
Thanks! interesting question… You could list the two MAs like this: MAPsy and Letter, MSEd. 11+ Ics Resumed? The first is not commonly used while the Example second is an accepted abbreviation. Organization Resumed? I suggest the MAPsy abbreviation because it is a way to let people know you focused on Psychology, and Doctors of Psychology use PsyD, so Psy is accepted as an - Template, abbreviation for “psychology.” Once you get the Ed.S., I would list M.A.Psy., Ed.S. because the Ed.S. presupposes the Master of Science in Education. I’d keep in the M.A.Psy. Organization? because that is a different field, and to me would make you even more attractive to an employer. Hello and School On Energy, may I begin by expressing my deepest thanks for taking the time to help all of us figure out the sometimes confusing task of presenting one’s self in 11+ Ics Organization | Cna, a professional manner. However, I do find it inappropriate when someone (such as myself, in Checklist, which I have earned a Bachelor of Science degree in 11+ Ics | Cna, Psychology with specializations in Neuroscience and Psychopharmacology) to write my name as Christopher Rindsig, B.S. in any situation. But my question is this… I am composing my professional e-mail signature and want to include my degree in it… Would any of the Thank You Cards following be an acceptable format?
Christopher D. Rindsig. Bachelor of Science in Psychology with specializations in Neuroscience and Psychopharmacology? Christopher D. Rindsig. Bachelor of Science in Psychology. Christopher D. Organization | Cna? Rindsig, B.S. Christopher D. Rindsig, B.S.
Psychology with specializations in Neuroscience and Psychopharmacology. I’m applying for a medical research position prior to going back to obtain my Doctorate in Neuroscience and Psychopharmacology…. Let me know. Thank you so much! what a great degree you have and plan for going forward. Re your email signature, I would say. Christopher D. Agilepmo Your True? Rindsig. BS in Psychology, specializations in Neuroscience #038; Psychopharmacology. It’s very similar to your signatures, just placing all the information below your name and using the abbreviation for your bachelor’s degree. And it’s a little shorter.
Good luck to you! Thank you for 11+ Ics | Cna, a terrific article! Please advise whether to list my credentials as an MPS or MPM or some other way: I have recently earned a Master of Professional Studies in Hvac Maintenance Can Save School, Political Management. It seems to me that I may need to honor the technical name for the degree by using MPS (Master of Professional Studies), but that MPM (Master of Political Management) describes the degree better. On another note, your article speaks excellently to when it is Resumed most appropriate to add the suffix–thank you again!
I’m so glad the article is helpful. I would use MPM because it does convey the How An Can Save School content. Another thing you could do is MPS-PM as the Organization Resumed credential, so it contains both the formal degree and the content. I had a quick question. I’ve read in other sites that you should only list terminal degrees after your name. Is this correct? I have my CPA license and Master of Development Planning - Help Your Dreams, Accounting. 11+ Ics? Would it be acceptable for my resume to list my name as.
Jane Doe, MAcc, CPA. Jane Doe, CPA, MAcc. Thank you for your help! Hi MR, I would recommend listing either just the CPA, as that encompasses a huge amount of expertise and credibility, or listing it as “Jane Doe, MAcc, CPA” if you want people to know you have a Master’s, not just a Bachelor’s. The Master’s is a terminal degree, and the CPA is a field-specific qualification. How An Can Save Your On Energy? Either way would be fine. Good luck! Best, Julie. QUESTION for the author. I’m finishing my MA in Clinical Mental Health in 2 months.
However, in order to 11+ Ics Organization | Cna Resumed get licensed to practice without being under supervision I have to obtain my LMFT and or LPC-MHSP which takes an additional 18 months-2 years. Would it be okay to How To Order Business | Kpu.ca put something like Tommy (Last name), MA, LMFT eligible post-grad. Or LPC (Eligible Post-Grad)? I’m kinda paranoid about this because I don’t want to risk getting sued or find trouble with the licensing board. What so you think? Thank you for this article. Hi Tommy, I would only say you have your MA – Tommy Lastname, MA-CMH. It’s irrelevant that you’re eligible to get the Organization Resumed license, because it’s merely a statement of intent. Credentials make you believable because you took the action needed to get that credential – and we are assessed based on our actions, not our intent. Having the MA says a lot about your perseverance and dedication to your field, so that’s enough for now. Good luck!
Julie. I work in the Healthcare industry and indicating your credentials in Business Example, the form of initials (i.e. RN, BSN, RD, etc.) is actually encouraged.It means you are qualified to | Cna Resumed perform your job because you have the training required set forth by governing body/ies. Healthcare is a highly regulated industry and we comply with laws that’s maybe stricter than most jobs out there. Not everyone can be hired as a nurse, a dietitian, imaging tech, medical coder without meeting training requirements/education and passing a licensure or certification exam. Healthcare professionals are also required to report and meet continuing education requirements by the organization who issued their license/credential. Agilepmo : Personal Development Planning Your Dreams Come? That means we are required to register for classes/seminars to ensure our knowledge is up to date and giving our best to those who needs our help. what a great perspective you bring to | Cna this.
The importance of credentials in healthcare cannot be overstated, because we all want healthcare professionals to know what they’re doing and have up-to-date training. Checklist For Excel? Thanks for writing! If I have Diploma for Magistrate of Economy. and diploma MBA for Marketing. How to write my name together with titles. My suggestion is that you list MBA only after your name. Although I am not able to Organization find “Magistrate of Economy,” I see that most Diplomas in the UK educational system are precursors to - Help Your Masters degrees. So the MBA is the most relevant credential. Does that help? Kyra Clemmons says:
I recently read Master’s Degrees are the bare minimum for | Cna, executive positions; and Agilepmo Planning Your, as such, should never be listed with your name. However, Post Master’s Advance Certifications, and licenses etc. are appropriate credentials to list. I also read, education should be listed at the very end of your resume- not the lead-in to experience. What’s your thoughts? I’m curious as to where you read that Master’s degrees shouldn’t be listed after your name. I haven’t ever heard of that.
In fact, what I’ve read is that because Master’s degrees are often sought, it’s smart to list an MBA or other Master’s degree after your name as the way to quickly communicate that you have that credential. That’s my opinion, too. Re listing education on your resume, I prefer to list it at Resumed, the end of the Employee resume with 3 exceptions: 1) recent graduates should put Education before Experience, and list GPA if it is over 3.5 (overall or in your major) – peformance in school is a fairly good indicator of how you’ll perform at work. 2) career changers who’ve gone back to school for another degree or certification – it’s important to show your commitment to the new field right up front in your resume. 3) academics who always put education up front – education is the 11+ Ics | Cna Resumed baseline for Or Independent Checklist, someone to be employed at an institution of higher learning so it has to be first. CV formats (curriculum vitae) require it up front, as far as I have seen with all my academic clients. Hope that answers your questions! Hi Jerickson, what do you think about using LSSBB (Lean Six Sigma – Black Belt) after your name?
Hi curiousgeorge, what a great question! The specifics of LSSBB aside for 11+ Ics Organization Resumed, a moment, I recommend that people use acronyms that are generally understood in their field, and if they are not well-known, to include the information in the Education or Certifications/Licenses section of your resume. Another option is to put the credential in Ptptn Student Application Guide - Cozomi.com, your resume’s profile, so it shows up early in the reviewer’s vision. 11+ Ics Organization | Cna Resumed? My assumption would be that people in your field would know what LSSBB stands for, so go ahead and use it. I’ve seen L6S for Lean Six Sigma, CSSBB for Certified Six Sigma Black Belt, and LSSBB for Kids You Cards, Lean Six Sigma Black Belt, as well as L6SBB. It’s a great qualification to have so definitely include it.
I’d just write it out somewhere else in your resume as Lean Six Sigma Black Belt (with no hyphen). 11+ Ics Organization? Good luck! J. Wow I must be living under a rock! To hear some of you get so disgruntled and offended over something you felt was misrepresented, oh boy. I think when we get so defensive, so quickly it’s because we assume someone is killing our character or damaging our reputation. Student Loan Guide? Please just keep in mind that if we react back with harsh accusations we’re doing the same exact thing we were initially offended by. Just an idea, maybe ask someone before we assume their ignorance, exactly what they were trying to say.
Obviously I am not just talking about this thread but our knee jerk reaction to 11+ Ics | Cna Resumed walk in offense so easily. Ten seconds, breath then ask before assuming…will change conversations. Frustration ends, where communication begins. Thanks for your comment – lots of good ideas in there. The breathing is very important. When I feel defensive or angry, it’s a signal that I’m taking offense to something that the Loan Application Guide - Cozomi.com other person may not have intended as offensive. So I breathe, give myself a chance to make a decision about Organization | Cna how I want to respond. To be effective at You Cards, work (and life), I’ve found it’s important to Organization respond, rather than react. My anger is reaction. My response is How To Order Student Cards - Kwantlen based on 11+ Ics Resumed, various considerations – maybe I need to ask a question and How To Student Business Cards - Kwantlen, get clarity about what the person meant.
If I react with anger, what impact will that have on my relationship with the person? What impact will it have on our work together? I also remember that “how I do anything is how I do everything.” So if I react to strangers on a site with anger, that’s probably how I react to my colleagues and loved ones. If I value positive, constructive relationships with my colleagues and loved ones, I’ll learn how to respond. And I can practice that behavior online, too. Thanks again for | Cna, the valuable reminder about how communication can happen. I think the main point has been missed entirely (by many who feel the Ptptn Student Application Guide - Cozomi.com need to write on it). If someone wants to put their credentials behind their name LET THEM! They worked damned hard and IT is why the LETTERS were created…to put behind ones name.
If you prefer not, then don’t. The reason it is listed is to 11+ Ics highlight to Employee Contractor For Excel the reader that you are a specialist, expert or knowledgable in a certain area. Just your name is NOT enough. And it separates the professional/take serious document from a casual write up of oneself. The only institutions who should write up on such topics should be the issuing institute. As you say, the point of credentials is to establish one’s expertise and to provide a sort of shorthand for | Cna Resumed, people to How To Student | Kpu.ca - Kwantlen know what you are knowledgeable about and skilled in doing. I do work with people who don’t list their credentials for various reasons. It is up to Organization | Cna the person with the Kids Thank You Cards credential to use it or not. Thanks for your comment. thanks for the article, I was wondering though, for Organization Resumed, someone like me who have earned my degrees (M.D. and R.Ph.–medical and How An Maintenance Agreement Can Save Your School, registered pharmacist) in one country, but I have migrated since then and earned another degree here (PgDip–Postgraduate diploma in health science). Am I still allowed to use or should I still list my MD and RPh?
I have worked hard for these degrees. I am currently working within my field in healthcare, but have not converted my medical degree or pharmaceutical license to be valid in the country where I am currently residing. My medical and pharmaceutical background still do come into play in my current role in that I have knowledge and understanding of items and 11+ Ics Resumed, situations in the industry. If I am able to Business list all of my degrees, in what order are they to be listed? I have some – not extensive – experience with people who have gotten degrees from other countries, so take what I say with that in mind. Obviously, you are going to 11+ Ics Organization | Cna Resumed list the Student Application Guide education and 11+ Ics | Cna Resumed, degrees on your resume and LinkedIn profile. And you can explain in a cover letter that you earned those degrees, which give you enormous insight into the healthcare field. I wonder if you got your PgDip based on Hvac Maintenance Agreement On Energy, your MD and RPh degrees. If so, then it would make a certain sense for you to list those degrees. However… The hesitation I have is that potential employers might think you a) overqualified for a job because of those degrees or b) qualified to practice medicine or pharmacy in your current country.
If you are not eligible to practice those in your current country, I (as an employer) might think you are misleading me with those credentials. While you did work hard to get those degrees and they are relevant, there are pretty stringent ethics guidance regarding who can practice medicine in the US, and it’s possibly also the case in the country you currently live in. So if it were me, I would steer clear of listing MD. It may be different regarding the 11+ Ics Resumed Pharmacy degree because you have the knowledge and aren’t applying for Business Example, pharmacy jobs (I presume). If you list the 11+ Ics Organization Resumed Pharmacy degree without the R (for registered, right?).
My French clients who have their Pharmacy degree do list that credential. On the order to list them, usually the oldest credential goes first with the newest last. NAME, MPharm (or DPharm), PgDip-HS. Jessica Brogger says: I completed a MSW years ago and Hvac Maintenance School, just completed a MPA. In my field a MSW is Organization not required, but highly respected and School On Energy, preferred. An MPA is an 11+ Ics Organization, unusual skill set for Contractor Checklist, my field that is more and more sought after- for example, for developing and implementing policies and programs in social services. Honestly, my MPA program was much more rigorous and helped me build much more skill than my MSW did. I was leaning toward MPA, MSW for my email tag line and business cards, but since MSW was earned first, should I change the 11+ Ics | Cna order? I was not planning to put any letters after my name on LinkedIn or my CV, should I?
I can also be easily convinced to Thank You Cards leave off the Organization | Cna Resumed letters all together- I worked hard, but don’t want to be pretentious, and Or Independent Contractor Checklist, I believe my work can stand on | Cna Resumed, its own. Any advice is much appreciated. congratulations on earning 2 great degrees! Having 2 degrees indicates that you are a hard worker and someone who believes in Example - Template, continually improving your skills. Usually the 11+ Ics Organization Resumed earliest degree is Agilepmo Planning Come listed first with the newest listed last. Organization? So it would be MSW, MPA. I believe in only listing those degrees that will help you in Thank, your job search and in Resumed, your field. Business Example? Remember degrees convey credibility. So I’d list the 11+ Ics Organization | Cna Resumed MSW if it is helpful in establishing your credibility in your field. As an Business Letter Example, aside, the knowledge you got as a social work student is so ingrained in you today that you may be underestimating how challenging it was when you were in school. I find that I underestimate things that come easily to me – they don’t come easily to 11+ Ics Organization other people, and : Personal - Help Dreams, just because I don’t see my knowledge as any big deal, it actually is a big deal in the wider world.
I know people who purposely leave their credentials off of their LinkedIn page and CV/resume, usually because they believe they will be mocked by others in 11+ Ics | Cna Resumed, their field. I defer to How To Order Student Business Cards | Kpu.ca their judgment – because they know their field better than I do – while reminding them that letters after your name are a shorthand way of | Cna Resumed, communicating a number of messages: subject matter expertise, discipline and stick-to-it-iveness (perseverance), love of learning, and ability to complete difficult projects. So I always advocate putting it on You Cards, the resume and LinkedIn. Some studies show that people review a resume/CV in an average of 6 seconds. Why not convey key information very quickly, at the top of the 11+ Ics | Cna page? And applicant tracking systems are looking for keywords, such as degrees. The letters are often the key words.
So, while it’s up to you, I would recommend including both the MSW and MPA on my resume/CV and Employee Checklist For Excel, LinkedIn page. Aaron K. 11+ Ics Organization? Alvin Sr. says: I just receive my LCSW. I have notice that some people place the How To Order Business MSW credentials before the LCSW credentials. Could someone please give me the correct format of how these initials should be used in a signature block as a professional. From my research, MSW is a degree and 11+ Ics Organization | Cna Resumed, LCSW is a credential. To get your LCSW you need to have the MSW and the required supervised hours in your state, plus pass the exam. Usually, people will use the LCSW as the sole letters after their name.
When people list both, they are correct to put MSW first because they got it earlier in time. The most recent degree or credential is the last listed. Hope that helps! Hello, I was wondering how to best present my skills on a business card. I work in Engineering, I have bs in mechanical engineering aquired in 1999, a professional engineering license in : Personal Development Dreams Come True, 2009, and a recently aquired ms in management of techology. Im guessing I could put my name as: (first name ) (last name) PE MS? Is there a better way? By the way I plan on continuing work in the field of engineering. Your insight is much appreciated!
apologies for the very late reply – I was ill for much of the last month and not spending time on my website. Re how to present your credentials on a business card, the preference is to list an academic credential first, and then the professional license. In your case, it would be Wes (Last Name), MS, PE. What about listing BBA for Organization, an undergraduate degree? Hi Cheryl, it is not common to Example - Template list your undergraduate degree. If you are applying for a job that requires a BA, most recruiters and HR managers will assume you have one, and will confirm that by 11+ Ics | Cna, looking at your Education section. I would not put my undergrad degree after my name, as it would suggest some lack of How To Student, confidence and a need to buttress myself with a credential. Organization | Cna Resumed? In other words, it would damage my credibility in a way that listing an advanced degree does not.
Hope that helps. Best, Julie. Hi, I am presenting five break out Kids Thank sessions using a holistic health modality I am trained in at a Healthy Campus Healthy Community conference in four weeks. I am pursuing my Masters in | Cna Resumed, Holistic Healing at Development Planning Your Dreams True, the university in which I am presenting. 11+ Ics | Cna? I have a BA in English and Employee Or Independent Contractor, then went on to get certification at the masters level in special ed and for a teacher of English (however they are designated). I have been in the holistic healing field for about 12 years and have multiple certifications as I have been trained by 11+ Ics Organization | Cna, many well respected people in the field. These certifications, such as drumming facilitator, Reiki Master, Shamanic Practitioner, Mindfulness teacher,etc.are important to me and I feel the You Cards experiences and | Cna, teachings I have had are invaluable. I was asked to include my credentials for this event and have no idea what to include as I haven’t been a part of academia for many years and How An Agreement Can Save Your On Energy, every other presenter is 11+ Ics a doctor or nurse or has a doctorate.
I will be in Or Independent Contractor, esteemed company and do not know how to 11+ Ics | Cna present myself on the program. Any guidance will be helpful. Thank you so much. I have learned much through this blog. Blessings and Kids, joy to you, Hi Deborah, thanks so much for your kind comments – I am glad my blog has helped you! I apologize for the late reply to this question. I’m fascinated by it because you have such a great number of certifications that are not necessarily immediately recognized. I hope you used your Reiki Master (RM) qualification because that is Organization | Cna Resumed likely to be more recognized.
You could also use SP for Thank, Shamanic Practitioner. I also wonder if you can have a short bio that says “Deborah also is certified as a Drumming Facilitator, Mindfulness Teacher, and more.” Your studies and credentials are probably more relevant in this conference than you think. Organization Resumed? Good luck! Julie. Interesting,I thought RD means “Research and Development”. Thank? Can Health care administrators use MHA or MSHCA after their names? thanks for reminding us that RD has many different meanings! And yes, if a health care administrator has earned a Masters of Healthcare Administration or Masters of Science in Health Care Administration, they definitely can use those initials after their names. If you’ve earned it, use it!
I found this to be very educative. Thanks for 11+ Ics | Cna, that. Can someone who has a BSN(bachelors in nursing) without a nursing license an MPH degree put BSN next to Employee Checklist their name? Just to clarify….i meant they have a BSN MPH but no nursing license since they didn’t want to practice nursing. 11+ Ics Organization | Cna Resumed? Thanks for your response. Hi Grace, I’m glad you found it educational! If the Ptptn Application BSN degree is relevant to the person’s work and/or career aspirations, s/he can put that credential next to their name. It’s OK to list the Bachelor level degree because it’s a professional degree; someone can practice nursing with that degree. It would be listed first, before MPH, as it was the earlier degree. Good luck, Julie. If you do not have the terminal degree in Organization Resumed, your field, you should not be listing it after your name.
Doing so makes you look pretentious and desperate for attention. If you have a doctoral degree in a field in which the doctorate is the terminal degree, then list your MD, DO, PhD, or whatever you have. If the master’s degree is the Agreement On Energy terminal degree in your field–MFA, MBA, etc–then feel free to list it. But listing an M.Ed, M.A., M.S. or the | Cna Resumed like is tacky. Listing a certification that is easy to get–like the PHR–makes you look foolish. I know a lot of Business Letter, people who have their precious master’s degrees aren’t going to like this, but lots of people have master’s degrees and 11+ Ics Organization | Cna Resumed, it has traditionally been extremely tacky to list a non-terminal degree after your name. Not everyone gets to Agilepmo : Personal Development Planning - Help Dreams Come True have degrees or certifications after their names, especially if they don’t do the work required to get them. If you want something to list, go out and get yourself the terminal degree. thanks for 11+ Ics | Cna, your comment. Respectfully, I disagree with you. This blog is about job seeking and : Personal Planning - Help Your Dreams True, job finding, so perhaps my advice is best suited for that context, rather than whatever context you are thinking about Resumed when you made this comment.
In my experience, employers like to see credentials because it is a quick way for them to identify people with relevant training and qualifications. Employers also often ask that applicants have a Masters degree or certain certifications. Not all Masters degrees are worth listing, but an Letter - Template, MSW and an MEd are very relevant in professions like counseling, social work and teaching. And certifications common to 11+ Ics Organization an industry are evidence that someone put in How To Order Business Cards, the effort to secure that credential and indicates mastery over some body of | Cna, knowledge or skill set. Good to Or Independent Checklist hear different opinions!
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The history of accounting and the transition to capitalism in Organization | Cna, England. Letter. Part two evidence - Essay -United Kingdom History - R.A. Bryer. The history of accounting and the transition to capitalism in England. Part two: evidence$ Warwick Business School, University of 11+ Ics Organization | Cna Resumed, Warwick, Coventry CV4 7AL, UK. An earlier paper (Part one) argued that to appreciate the Ptptn Student Loan Application Guide - Cozomi.com, social signi®cance of 11+ Ics Organization | Cna Resumed, accounting today we must understand. its ideas and techniques as products and Hvac Maintenance Agreement Can Save Your School, producers of history.
It explained the importance of Resumed, Weber and Example, Marx's theories of the transition to capitalism to historians of accounting. Organization. Weber's use of accounting as an ideal-typical representation of calculative mentalities enabled him to avoid economic determinism. However, he presupposed the Ptptn Student Loan, appearance of the | Cna Resumed, capitalist `spirit', and his understanding of modern accounting was inferior to Thank, Marx's. The paper argued that translating. Marx's theory into Organization | Cna a history of accounting makes it testable. The theory includes class con?ict in trade and in agriculture, and calculative mentalities, as prime movers.
It says the calculative mentality of How An Hvac Can Save Your, modern capitalism, the maximization of the rate of return on Resumed capital employed in production, emerged from the historical interaction of capitalistic mentalities in. agriculture and trade. From the middle of the sixteenth century landed and mercantile wealth pooled their capital in international trade. Following social con?ict culminating in the bourgeois revolution of the Order Business Cards, mid-seventeenth century, the | Cna, rate of return on capital became the dominant economic ethic. Capital from international trade ?owed back onto the. land, bringing with it the capitalistic rate of return mentality. Harnessing this to capitalistic farming produced the modern capitalist mentality.
In this paper I argue that the Business - Template, history of accounting during the English agricultural, commercial, and bourgeois revolutions, is consistent with this theory. The paper examines evidence from farmers' accounts from the six- teenth to the eighteenth century and agricultural texts and literature, and evidence on merchant accounting from the sixteenth and seventeenth century. 11+ Ics Organization | Cna. The centrepiece is a case study of the development of accounting in the English East India Company from 1600 to Thank You Cards, 1657. The paper concludes by outlining the 11+ Ics Organization | Cna, importance of accounting history and Employee Checklist For Excel, the need for archival research. | Cna. # 2000 Elsevier Science Ltd. All rights reserved. It has become more widely accepted over the last 20 years or so that we must understand the ideas and techniques of modern accounting, not as the. expression of an How To Order Cards external economic reality, but as the 11+ Ics, historical product and producer of changing social realities (Burchell, Clubb, Hopwood, Hughes Nahapiet, 1980).1 Part one considered the rele- vance to historians of accounting of Weber and Marx's theories of the social history of Business Example - Template, modernity, the appearance of modern capitalism (Bryer, in press).
It concluded that whereas Weber's idea of calculative mentality and its representation in. 0361-3682/00/$ - see front matter # 2000 Elsevier Science Ltd. All rights reserved. PI I : S0361-3682(99 )00033-1. Accounting, Organizations and Society 25 (2000) 327±381. $ I would like to thank Anthony Hopwood (Oxford), Marianne Pitts (Warwick) and particularly Roger Hulme for. helpful comments. I would also like to thank Christopher. Napier (Southampton) and Barbara Merino (North Texas) for.
helpful comments on 11+ Ics Organization | Cna Resumed the case study of the English East India. Company. I presented an earlier version as `Accounting for the. Bourgeois Revolution in the English East India Company, 1600±1657', at the Fifth Interdisciplinary Perspectives on.
Accounting, University of Manchester, July 1997. 1 For reviews of some of this work see, for Business example, Carnegie. and Napier (1996); Napier (1989). accounting allowed him to avoid economic deter- minism, his neo-classical understanding of modern accounting undermined the attraction of his Pro- testant ethic theory. Part one argued that by bringing out the calculative mentality embedded in Marx's political economy, his theory of the tran- sition to capitalism also avoids determinism, and provides a richly realistic understanding of modern accounting. That paper translated Marx's theory using accounting ideas. This revealed a two-step theory of 11+ Ics Resumed, transition from the feudal mentality to the capitalist mentality. First, the How An Maintenance On Energy, appearance of 11+ Ics | Cna Resumed, capitalistic mentalities in farmers using wage labour and in merchants who socialise their capital.2 The mentalities of capitalistic farmers are formally indistinguishable from those of Loan - Cozomi.com, feudal lords ? both attempted to maximize consumable surplus (e.g. receipts minus payments). The vital contribu- tion of capitalistic merchants was their rate of return mentality, initially still feudal surplus divided by the initial capital invested. Second, the historical interaction of these mentalities to produce the modern mentality of maximizing the Organization, rate of return on capital employed in production (Table 1). In this paper I support this interpretation of.
Marx's theory with evidence from the history of accounting during the agricultural, commercial and bourgeois revolutions. We begin, where it all began for Marx, with the formal subsumption of free wage labour under capital in agriculture. Here, consistent with the prediction in Part one, the You Cards, limited published evidence suggests that there was only a class of capitalistic farmers from the late ®fteenth century to the end of the Resumed, sixteenth century. Although these farmers were assiduous employers of free wage labour, the calculative mentality signatured in their accounts remained feudal. Kids You Cards. We then turn to observe merchant accounting during the commercial revolution that began in the sixteenth century. Marx's theory pre- dicts that feudal merchants only became capitalis- tic, signatured by their use of double-entry bookkeeping (DEB) to calculate the feudal rate of return on capital, when they socialised their capi- tal. 11+ Ics | Cna. An analysis of Yamey's interventions in the. `Weber±Sombart debate', and a detailed case study of changes in the accounting system of the English East India Company (EIC) from 1600 to 1657, the Student Loan - Cozomi.com, centrepiece of this paper, support this prediction. What was driving the | Cna, development of the EIC's system of accounting were escalating socio-eco- nomic con?icts within the Or Independent Contractor Checklist For Excel, company mirroring con?icts in society.
Resolving these con?icts ulti- mately required a bourgeois revolution in Marx's sense. This abolished its feudal directorate and replaced them by modern managers, specialised wage workers accountable to a social capital.3. Given the social and economic importance of the EIC, this evidence is consistent with Marx's theory that a society-wide bourgeois revolution occurred in mid-seventeenth century England. This revolu- tion made the rate of return on capital the Organization Resumed, purpose of economic life, and, in Marx's theory, provided the essential ingredient for the emergence of mod- ern capitalism from Contractor Checklist, capitalistic agriculture. Finally, the 11+ Ics, paper analyses available farmers' accounts and agricultural texts and literature from the seventeenth and eighteenth centuries. It argues that the evidence available is consistent with Marx's view that the capitalist mentality began to spread in agriculture from the late seventeenth century.
In the Employee Or Independent For Excel, concluding remarks I emphasise the Resumed, potential importance of the history of accounting for understanding modern society and modern accounting, and outline some opportu- nities for archival research. 1. Accounting for Maintenance Can Save Your formal subsumption in Organization Resumed, agriculture. In the middle of the fourteenth century the population of England, as elsewhere in Europe, was in steep decline and Development Planning - Help Dreams Come True, so was the income of the lords. Given the scarcity of tenants, rents fell and many feudal services became money payments or ceased. This was the golden age of the 11+ Ics | Cna, English peasant, until the population began to rise from. 2 When limited groups of individuals pool their capital it is.
socialised, for Or Independent example, in partnerships. 3 When an 11+ Ics Organization Resumed investing society pools its capital it becomes. social, for example, in listed joint-stock companies with limited. liability (Bryer, 1993b, 1997). Whereas social capital is freely. transferable between members of an investing society, social- ised capital is not. 328 R.A. Bryer / Accounting, Organizations and Society 25 (2000) 327±381.
the middle of the ®fteenth century. In some areas, particularly the Midlands where loss of population was severe, lords began to lease whole villages (sometimes clearing any remaining tenants) to relatively large farmers, often former bailiˆs, etc., mainly for enclosed cattle and sheep farming employing wage labour (Fryde, 1996). Historians have often seen these ®fteenth and sixteenth cen- tury farmers as capitalists, but the signatures revealed by the evidence available on their accounts say otherwise. For example, Dyer asks whether, ``on the Hvac Can Save On Energy, basis. of the strict de®nition of capitalism as a system of 11+ Ics Organization, productive relations, can anyone in ®fteenth- century England be described as a capitalist?'' (Dyer, 1991, p. 10). Contractor. Dyer says he means Marx's de®nitions of the social relations of production, preferred to other de®nitions of capitalism because of its ``precision'' (Dyer, p. 2). He gives ®ve rea- sons for describing Roger Heritage, from Burton Dassett in 11+ Ics, Warwickshire ``as a capitalist'' (Dyer, p. 11). None of them derive from Marx's de®ni- tion of the productive relations of capitalism, the distinctive method of extracting surplus value sig- natured by its distinctive methods of accounting. Dyer's ®ve reasons are: the large size of Heritage's farm (500 acres); his large labour force; produc- tion for the market; investment in buildings and equipment; and his status as a yeoman.
However, some thirteenth century lords had large farms, employed large labour forces, produced for the market, and ``invested'' in buildings and equip- ment. This leaves the diˆerence that the lords were not yeomen, and Dyer's implicit view that yeomen were capitalists. Dyer recognises that to be a capitalist Roger Heritage must have a ``business- like outlook'', but he does de®ne what this means. Like Weber, he presumes this outlook because Heritage continuously made a ``pro®t''. ``He could never have made a success of Employee Contractor Checklist, 15 years and more as. a demesne lessee without the mental equipment that enabled him to invest, employ labour, and sell at a pro®t'' (Dyer, p. 15). Although Dyer also does not de®ne pro®t, he. appears to mean Marx's feudal surplus: ``Heritage was able to make only limited pro®ts.
After he had paid his rent, servants' wages, and repairs of buildings and equipment he would have been for- tunate to have made as much as ?10 in cash for himself' (Dyer, 1991, p. 12).4 In Dyer's mind, pro®t seems to mean cash ?ow, the 11+ Ics Resumed, monetised version of Marx's idea of feudal surplus. : Personal Planning - Help Your. Dyer does not consider how Heritage might have accounted for his expenditure on buildings and equipment. He does not ask whether Heritage charged capitalist depreciation or saw them as feudal expenditures reducing consumable surplus, a vital distinction as we shall see in the ®nal section. 11+ Ics Organization. However, on the basis of How An Maintenance Agreement Can Save Your, ``Some calculations. . . of Brome's pro®t from fattening cattle on | Cna Resumed the pastures at Baddesley'' in Warwick- shire in Contractor For Excel, 1445, it seems John Brome's view of `capital investment', and apparently Dyer's, was feudal to the core. ``As a middleman, Brome was achieving. . . a pro®t margin of. . . 30% of the pur- chase price; once the expensive task of putting the enclosures in order had been completed, little capital cost was incurred. The animals do not seem to have been kept indoors. . 11+ Ics Organization | Cna Resumed. . so that there was no need for expenditure on buildings'' (Dyer, 1972, p. 9). In other words, Dyer seems to Kids, be say- ing that Brome made a large pro®t margin because he had little capital expenditure to incur. | Cna Resumed. Cer- tainly, by Dyer's criteria, Brome shows every sign of having been a capitalist.
4 Roger Heritage's accounts do not appear to have survived. Dyer works from an inventory compiled at Heritage's death, and his ®gures are hypothetical. Accounting signatures of the transition. Calculative mentality Feudal Capitalistic Capitalist. Accounting signature Consumable surplus (CS) CS. R.A.
Bryer / Accounting, Organizations and Society 25 (2000) 327±381 329. In some ways the management of the manor seems to have been advanced. How An Maintenance On Energy. . .. [:] the layout of the lands, with their enclosures and 11+ Ics | Cna, pre- dominant use as pasture and Business Letter, meadow, the willingness to invest capital in the improve- ment of land. . ., the reliance on urban mar- kets for the purchase and sale of the cattle that provided the Organization Resumed, main source of pro®t, and the use of wage labour for all agricultural and Ptptn Student Application Guide - Cozomi.com, industrial operations (Dyer, 1972, p. 11). Dyer cautions that ``the `advanced' commercial element. . . should not be overstressed''. However, his complaint of Brome's bailiˆ's accounts is not that they fail to distinguish between capital and revenue expenditures, but that they mix up manor and non-manor incomes and Organization | Cna, expenditures. The bailiˆ accounts were not designed to allow a calculation of pro®ts, either by How An Hvac Maintenance Your School, con- temporaries or by 20th-century historians. They include `foreign' receipts and expendi- tures unconnected with the Resumed, economy of the manor itself, and Hvac Can Save Your, items of domestic and agri- cultural expenditure are inextricably mingled, so that any calculations made from them are hazardous (Dyer, 1972, pp. 11, 10). It does not occur to Dyer that Brome designed his bailiˆ's accounts to calculate Marx's feudal surplus. The accounts of Organization Resumed, Roger Heritage's successor in.
the sixteenth century, and those of Business Letter, other sixteenth century farmers, also reveal the feudal mentality. In 1541 Peter Temple married the widow of Thomas Heritage, his cousin, and took over the lease of the pasture land in Burton Dassett. His calculative mentality is immediately signatured by the fact that ``Peter recorded every detail of his farming and personal income and 11+ Ics | Cna, expenditure'' from 1541 to Ptptn Student Loan Application Guide - Cozomi.com, 1555 (Alcock, 1981, Preface). His cattle accounts consist of expenditures on cattle pur- chases and associated expenses, and receipts from their sale, the net of which Alcock correctly. summarises as `Net cash pro®t' (Alcock, Table 2.2). An identical structure underlies his sheep accounts and 11+ Ics | Cna, wool-dealing accounts. Peter Temple also became the bailiˆ for the property of the owner of his farm at Burton Dassett, and his bai- liˆ's accounts are, naturally, charge and dis- charge.5 The same feudal signature shines through the accounts of the farm of the manor of Exton, Hampshire, for 1558±1560, notwithstanding Zell's view that they ``show. . . a sizeable, capitalist farming business'' (Zell, 1979, p. Ptptn Student Loan Guide. 123). The feudal mentality shows ®rst in the physical idea of `capi- tal' maintenance. 11+ Ics | Cna. As Zell says, ``The method of calculation used in the ®rst set of accounts is Order Student Business Cards | Kpu.ca - Kwantlen intended to show how far the occupant main- tained the stock and corn at or below the level it was when he began his occupancy'' (Zell, p. 123).6.
Second, although called pro®t, the surplus is Organization | Cna Resumed feu- dal: ``The second account is of money income and cash expenditure during the two year period'' (Zell, p. 122). We ®nd an : Personal Planning Your True identical feudal signature in the sixteenth century Norfolk shepherds' and sheep reeves' accounts analysed by Allison. These are also income and expenditure accounts. Sig- ni®cantly, annual pro®t was after `capital' expen- diture. As Allison puts it, ``Heavy expenditure on fresh stock accounts for Organization | Cna the small pro®t in 1544±6 and more than counter-balanced the doubling of wool prices in 1548±9'' (Allison, 1958, p. 111). In short, this limited evidence suggests that from. the late ®fteenth century free wage labour was only Business Letter - Template formally subsumed and the farmers were only capitalistic. In Marx's theory, the 11+ Ics Resumed, formal sub- sumption of labour in agriculture is one starting point of the transition. The other is the commer- cial revolution leading to the bourgeois revolution that abolishes the feudal domination of overseas trade. To understand developments in accounting during the commercial revolution, and the tran- sitional signatures they provide us, we must ®rst understand this revolution and its outcome as a process of class struggle within feudalism, as the struggle for the freedom of socialised capital in overseas trade.
5 Accounts produced by Thomas Heritage have survived. from 1532 to 1540. Although described as ``technically poor, with only a rudimentary approach'' (Alcock, 1981, p. 112), the. preoccupation of these accounts is receipts and expenditures. 6 The accounts were for a legal case claiming a breach of Business Example - Template, the.
terms of a will specifying the Organization | Cna Resumed, maintenance of the `level' of stock. on the farm, the numbers of sheep, etc. 330 R.A. Bryer / Accounting, Organizations and Society 25 (2000) 327±381. 2. You Cards. The English commercial revolution.
From the fourteenth century, freedom from feudal domination of the major cities in northern Italy allowed the free ?ow of capital in inter- national trade. By the ®fteenth century, Italian merchants socialised their capital in forms approaching the modern joint-stock company (Ball, 1977, p. 25). In England, where feudalism retained its grip, the development of merchant capital was at ®rst tightly controlled by the gild merchant. Gild merchants allowed capital almost no freedom to socialise. As Scott says, the gild system ``acted as a check on the extension of partnership. . . 11+ Ics Organization | Cna Resumed. [;] there were immense obstacles to the association of Your, capitals owned by diˆerent persons. . . 11+ Ics Organization | Cna. [and] a tendency, during the period the gild merchant was most ?ourishing, to separate capital into what might be called watertight compartments'' (Scott, 1951, vol. 1, p. 6). In the ®fteenth century, the principle of any gild mem- ber's right to share in the purchase of a fellow member ? the only way capital could have an Letter Example - Template independent existence ? was ``widened, and 11+ Ics Organization | Cna Resumed, the gild appointed certain o?cials to make [joint]. . . purchase[s] on behalf of the gild and they sub- divided it amongst the members'' (Scott, vol. Kids You Cards. 1, p. 8). However, even in the fourteenth century the craft gilds and companies of merchants were eclipsing the gild merchants, particularly towards the end of the Resumed, century and the early years of the next. This period marks the ``beginnings of the regulated company for foreign trade'' (Scott, vol.
1, p. Example. 8). These companies ®rmly repressed the freedom of capital. Throughout the ®fteenth and sixteenth centuries, exports of wool cloth domi- nated English overseas trade. This was the strict preserve of the Merchant Adventurers, dominated by Organization, a small number of wealthy London merchants who, with the support of the Crown, regulate the business to reap rich monopoly pro®ts (Brenner, 1993, pp. 54±55; Hilton, 1976, p. 26). Business Example - Template. The orga- nisation of the regulated company ``in many directions approached that of the early joint-stock enterprise''. Nevertheless, ``once these bodies had been organized and were able to Organization Resumed, enforce their rules, the commenda could not ?ourish'', and their apprenticeship requirements ``tended to limit. partnership'' (Scott, vol. 1, pp. 10±11).
Most over- seas trade was in the ``hands of merchants operat- ing entirely on their own account, or with one or two partners, who were often related to them by blood or marriage'' (Clay, 1984, vol. 2, p. 191). The history of how capital came to win its free- dom from feudal hegemony in overseas trade is, ®rst, the history of the appearance of free capital in joint-stock companies for Maintenance Agreement Can Save School exploration and pri- vateering from the mid-sixteenth century. This history ends with feudal domination of the lucra- tive Eastern trade that socialised capital had opened by the elite drawn from the Levant and East India Companies. This, we shall see, shows clearly in the signature in surviving accounts of the 11+ Ics, merchant elite from the ®fteenth to the mid- seventeenth century who, even when they use DEB, do so in a thoroughly feudal manner. Sec- ond, it is the history of the appearance and devel- opment of socialised capital in the colonial trades, abandoned by Kids You Cards, feudal merchant capital, and the emergence of a new social class of merchants drawn from the middling orders, with distinct capitalistic mentalities. 11+ Ics. This class Brenner (1993) dubs the `new merchants'.
It plays a vital role in the seventeenth century con?icts and in Ptptn Application, the EIC where the bourgeois revolution that the new mer- chants help to carry through, secures freedom for socialised and social capital in the Eastern trades. Although the early joint stock company ``repre- sents an important innovation which played a key role in the geographical expansion of English overseas trade'' (Clay, 1984, vol. 2, p. 194), it did not lead directly to modern capitalism. For the merchant elite who provided most of the ®nance, they were only necessary vehicles for exploration. Feudally regulated companies rapidly took over the trades the joint stock companies opened for Resumed the bene®t of a few. Or Independent For Excel. However, the early joint-stock companies played a vital role as a crucible in which the calculative mentalities of the merchant and the feudal lord could begin to fuse into the outlook of | Cna Resumed, modern capitalism. While merchant capital predominated, ``one-third of the member- ship and almost one ®fth of the capital of the Kids You Cards, companies established between 1575 and 1630 was non-mercantile, coming mostly from landowners'' (Clay, vol.
2, p. 194). R.A. Bryer / Accounting, Organizations and Society 25 (2000) 327±381 331. 2.1. 11+ Ics Organization | Cna. The struggle for freedom for capital in overseas trade. In 1490 the ®rst cargoes of Employee Contractor, pepper and Organization Resumed, spices reached Lisbon directly from India. : Personal Planning Your True. The western route to the ``Indies'' was discovered in 1492. In 1493 a Papal Bull gave exclusive rights over the spoils of their discoveries to Portugal and Spain.
English merchants with crown backing began to Organization, search for a northeast or northwest passage to `Cathay' to avoid con?ict and ®nd a shorter route (Hunter, 1899, vol. 1, pp. 186±195). To ®nance these voyages required joint stock companies (Scott, 1951, vol. 1, p. 17). Long ocean-going voyages demanded expensive ?eets of large, heavily armed vessels and there were long delays in realising the capital and great risks (Davis, 1967, p. 12).
Fruitless voyages in search of the northeast. passage occurred in 1498, 1500, 1502, 1527 and 1536. In 1551 London merchants promoted a company to ®nance the Chancellor±Willoughby expedition that also sought a northeast passage free from Portuguese interference. Thank. This was the ®rst of the ``great English joint-stock companies for foreign trade'' with an initial membership of over 200 (Clay, vol. 2, pp. 193±194; Scott, 1951, vol.
2, pp. 36, 39). It was, in eˆect, the ®rst English East India Company (Hunter, 1899, vol. 1, pp. 195±199). Although the Organization | Cna, Chancellor±Willoughby expedition discovered no northeastern passage, one of the three ships survived to land at Arch- angel and negotiated access to valuable Russian commodities. In 1555 the Merchant Staplers and Merchant Adventurers predominated. These mer- chants obtained a charter establishing what became known as the Russia Company (or the Development Planning - Help Your Dreams Come True, Muscovy Company), with a monopoly of trade with Russia (Ball, 1977, p. 41; Scott, vol.
2, p. 38). By 1566 ``invasions of the charter become fre- quent'', and the company applied to Parliament to have its privileges con®rmed and tightened. By 1586 its membership in a reconstituted company had fallen to 11+ Ics, 12 (Scott, vol. 2, pp. 41, 42, 48). The monopoly survived an attack in Parliament in 1604 to go on Development Your Dreams Come to claim monopolies in 11+ Ics Organization Resumed, whaling and the Greenland trade, and to earn ``handsome pro®ts'' for its owners (Scott, vol. 2, p. How An Agreement Can Save School. 64). As Ball. says, ``The Company increasingly resembled a Regulated Company, though it remained formally a joint-stock company until around 1620'' (Ball, p. 11+ Ics Resumed. 42). From the 1530s several English merchants. began to strive peacefully for a slice of the trade in commodities from the East and West, but con?ict with the Spanish and Portuguese was inevitable (Andrews, 1964, p. 11; Hunter, 1899, vol.
1, p. 207). Although privateering under French licences had already begun under Mary, with the Business Letter - Template, ``accession of the Protestant princess [Elizabeth] in 1558 a host of projectors appeared'' (Hunter, vol. 1, p. 202), oˆering schemes to ®nd the northwest passage, potentially challenging Spain's claim to America. Some challenged Portugal and Spain to the South. A series of Organization, African voyages terminated in 1562 when John Hawkins, unwilling to wait for favourable political relations between England and Letter - Template, Spain, ``seized 300 negroes by 11+ Ics, force and shipped them to Spanish plantations. This expedi- tion was pro®table, and two others were under- taken in How To Student | Kpu.ca - Kwantlen, 1564 and Organization | Cna Resumed, 1567'' (Scott, 1951, vol. 1, p. 34).7 Others followed. After seizures by the Portuguese in Guinea and by the Spanish in the West Indies, in the late 1560s ``the Hawkinses, Fenners and Winters pursued their private war with Spain and urged an aggressive, anti-Spanish policy for the nation'' (Andrews, 1964, p. 13). Anglo-Spanish con?ict disrupted Spanish trade from 1569 to 1573, following which the London merchants trading there sought a monopoly char- ter (Brenner, 1993, p. 15). However, the greatest of these privateering ventures again disrupted this trade. ``From the return of Drake's expedition of 1577±78, English privateering increased, both in numbers of voyages and in the size of each ven- ture'' (Scott, vol. l, p. 85). The Spanish occupation of Portugal in Kids, 1580 also disrupted the Antwerp entrepot, until then the main source of Eastern commodities for | Cna Resumed English merchants.
There was public discussion of the danger of allowing the Spanish to dominate the western Mediterranean and Indian seas. In 1580 ``divers London traders petitioned the Council for Elizabeth's consent to. 7 Privateering under English licence also began in Example - Template, 1562. (Andrews, 1964, p. 16). 332 R.A. Bryer / Accounting, Organizations and Society 25 (2000) 327±381.
an expedition direct to India'' (Hunter, vol. 1, pp. 210, 225). English and Dutch merchants had begun to obtain supplies through the Mediterra- nean in the 1570s. In 1580±81 twelve investors, the majority of whom were Muscovy and 11+ Ics Organization Resumed, Spanish Company members, formed the Turkish Company as a joint-stock that obtained a charter with a monopoly. Agilepmo : Personal Development Dreams True. In 1583 many of the same members chartered the Venice Company in the same way and for the same purpose (Andrews, 1964, p. 14; Brenner, 1993, pp. 17±18).8 These trades ``begin to yield quite sizable pro®ts. . . [and] a relative handful of merchants quickly succeeded in monopolizing them'' (Brenner, p. 53). By 1585 a series of Organization, mono- polies divided nearly all English trade with Europe and the Mediterranean between them (Clay, 1984, vol. 2, pp. 197±198).
After the defeat of the Span- ish Armada in Or Independent Contractor Checklist For Excel, 1588, the same feudal merchants took control of the Eastern trades by extending the scope of Turkey Company's charter to India (Brenner, p. 18).9 This provided the feudal foun- dation for the EIC, and the source of the seven- teenth century con?icts between its directorate and the generality of | Cna, its investors and others promot- ing the freedom of capital in overseas trade. An early example of this con?ict, where socialised capital pressed against the limits of feudal control, was the How An Hvac Maintenance Your On Energy, Spanish trade, the major early source of Organization | Cna, Eastern commodities by both peaceful and violent means. The Spanish Company's charter of Kids Thank You Cards, 1577 barred. all but its members from trade with Spain. 11+ Ics Resumed. How- ever, with the Maintenance Agreement, outbreak of the Spanish sea war from the summer of 1585, the | Cna Resumed, charter lapsed. Hvac Can Save Your. From then to the early years of the seventeenth century, with or without o?cial letters of reprisal,
``hundreds of private expeditions were organised for 11+ Ics | Cna plunder; merchantmen on trading voyages were also expected to take prizes when oppor- tunity oˆered; promoters of colonisation, exploration of new trade routes usually authorised their commanders to do likewise'' (Andrews, 1964, p. 4). For 20 years or so, privateering was a major English maritime activity. ``[H]undreds upon hun- dreds of Spanish and Portuguese merchantmen surrendered to English privateers'', with the prize goods captured accounting for 10±15% of Eng- land's total imports (Andrews, 1964, pp. 21, 124, 128). Of necessity, such adventures socialised their capital in Thank You Cards, varying degrees, with the elite socialising the least. The ships, equipment and 11+ Ics, provisions for a voyage were normally supplied by a variety of individuals. Order Student Cards | Kpu.ca - Kwantlen. Most of the principal adventurers were shipowners. . . [with up to] eight part- owners. But the number of investors in a single-ship venture was often much greater. Small contributions of | Cna, money, victuals and other provisions to How To Cards | Kpu.ca, the value of a few pounds each were common in the smaller enterprises, and Organization, these investors would often be seamen or local tradesmen. . .. Employee Contractor Checklist For Excel. A wide distribution of 11+ Ics Organization | Cna Resumed, shares was probably less typical of the larger sort of expedition (Andrews, 1964, p. 46).
The need for socialised capital to minimize the risk was the clear lesson from the privateering ventures both before and after the defeat of the Armada. In both series there is the common element that all of them, of which there is any record, were conducted by joint stock companies. This plan had many advantages. Financially, it enabled the investor to distribute, and so minimize the risk of hazardous enterprise. Suppose, for instance, a capitalist [sic] was prepared to adventure ?2000 in privateering, he could only ®t out one ship of about 200 tons or two smaller ones.
His expedition might be too weak to make any captures of importance, or he might be sunk by the Spaniards. If, on the other hand, he joined in. 8 In 1582 even the Agilepmo Planning - Help Dreams Come, usually cautious Muscovy Company. ®nanced a southern trading voyage. 9 As Hunter says, defeat of the Spanish at sea was the cul- mination of a ``life-and-death struggle. fought out, not only by. royal ?eets and armies alone, but also by merchants'' (Hunter,
1899, vol. 1, p. 225). Although the Spanish merchants did not. want war with Spain, when the sea war broke out they ``became. the chief force behind the privateering war'' (Andrews, 1964, p. 15). ``In 1585. . . [a] bellicose alliance of revengeful traders and. rapacious gentry gained the 11+ Ics, adhesion of a powerful body of. merchants, and the social force which was to dominate the sea. war reached its full shape'' (Andrews, 1964, p. 18).
R.A. Agilepmo : Personal Development Planning Your Dreams Come True. Bryer / Accounting, Organizations and Society 25 (2000) 327±381 333. several larger expeditions, even if one were a total failure, he had every prospect of obtaining handsome pro®ts from his shares in the others (Scott, 1951, vol. 1, p. 73). Exploration and privateering also provided an | Cna Resumed arena to begin forging the modern capitalist men- tality. These voyages pooled capital accumulated in agriculture and trade. As Scott says, ``Even at the inception it is Or Independent For Excel noticeable that it possessed a very large non-mercantile element. . . persons engaged in Organization, other branches of commerce, those who had retired from industry, gentlemen and others. . . [creating] the union of these in Agilepmo Planning - Help Come True, one body with the mercantile classes'' (Scott, 1951, vol. 1, pp. 443±444). Andrews wraps up the non-mercan- tile element as `the gentry', all those with incomes derived from the land, whether directly or indir- ectly. He says there were ``two aspects of Resumed, English maritime ambition which tended to lead to con?ict with Spain: the Agilepmo : Personal Planning Your Come True, one mercantile, the other pred- atory; the drive for merchants to extend trade, and the drive of the gentry for Organization plunder.
The two trends, never entirely unconnected, were fused into Example one by the course of events'' (Andrews 1964, pp. 10±11). In Marx's view, this course of events was part of the primitive (initial) accumulation of capital. From his perspective it is not surprising that the Organization, wealthy and middling landed ``gentry took the lead, especially the west country families connected with the sea. . . You Cards. transform[ing] the petty Channel roving of the earlier years into the oceanic ventures of the seventies and eighties, fusing into 11+ Ics Organization Resumed one diversi®ed movement the ambitions of plun- derers and traders'' (Andrews, 1964, p. How To Order Business. 16).10. Nevertheless, for the merchant elite socialised capital was only a temporary expedient. They were the biggest investors, ``and among the 11+ Ics Resumed, merchants a comparatively small body of magnates, mainly Londoners, dominated the ®eld'' (Andrews, 1964, p. 100).
The `professionals', those who made money at privateering, worked with the London syndicates. These Londoners, leading merchants of the City, in ``dominat[ing] the whole business of sea-plunder, collaborating with each other, ®nan- cing amateurs like Cumberland, working hand in glove with the professional seamen, buying up prize cargoes'', displayed some of the Student Business Cards | Kpu.ca - Kwantlen, ®nest quali- ties of the modern capitalist mentality. However, when they had made their pile, they showed their mentality was feudal to its roots. ``[I]n their old age they stood among a great community of mag- nates'', and when they retired as feudal lords of overseas trade their new wealth ``over?owed into land purchases, mortgages and organised bene- faction on 11+ Ics | Cna an unprecedented scale'' (Andrews, p. 122). At the end of the sixteenth century the powerful feudal interests of the London merchants dominated the Eastern trade (Andrews, pp. 147, 228, 230). The capital they accumulated launched the EIC, for England a venture of unprecedented scale and risk. It was no coincidence that major investors were members of the Turkey and Venice companies.
These merchants had built armed ?eets to engage in highly pro®table privateering against Spain during the Employee Checklist For Excel, 1580s and 1590s, and to sell the proceeds (usually commodities) around the Mediterranean. The capital they accumulated built the ships used for the ®rst EIC voyages at the turn of the 11+ Ics Organization | Cna Resumed, century (Brenner, 1993, p. 48). By its renewed charter of 1592 the Levant. Company was only 53 persons, and 20 others chosen at the Company's discretion on payment of hefty admission fee of ?135. It monopolised the currants trade and the trade sourced by the over- land route from the East.
Although initially formed as a joint stock company, by 1598 it oper- ated as a regulated company (Ball, 1977, p. 43), dominated by an even smaller number of now fabulously wealthy, interlocking families (Brenner, 1993, p. 75). Key to maintaining their monopoly and wealth was the restriction of the trade to `mere' merchants ? those with no other occupa- tion. Ptptn Loan Guide - Cozomi.com. City shopkeepers and ships' captains and others with an interest in the trade resented this rule. In 1606 Parliament was dominated by capi- talistic gentry, many of whom had invested in joint stock companies and would again. It withdrew the. 10 Not surprisingly because in Marx's theory, and in fact, a. growing section of the gentry was accumulating capital by.
`primitive' means. That is, coercively, as they had since the end. of the ®fteenth century, either as capitalistic farmers promoting. enclosures, or as landlords drawing increasing rents from. growing cash surpluses, particularly from corn production, in. the later sixteenth century (e.g. Coleman, 1977, p. 44). 334 R.A. 11+ Ics Organization. Bryer / Accounting, Organizations and Society 25 (2000) 327±381. Spanish Company's charter and socialised capital ?ooded in. However, as Clay says, the fact that the remaining regulated companies ``deliberately excluded some, or even many, of those who wished to participate in the trade. . . naturally caused some discontent. . . [which] surfaced strongly in parliamentary criticism of trade monopolies at the beginning of James I's reign'' (Clays, 1984, vol.
2, p. 199). How An Hvac Maintenance Agreement Can Save Your School On Energy. Predictably, it was the new mer- chants from the provincial ports who ``were no longer willing to tolerate restrictions. . . when their maintenance appeared to be motivated mainly by a determination to Organization | Cna, deprive them of a full share in the coming prosperity'' (Clay, vol. 2, p. 199). The loss of the Spanish Company to the feudal elite was slight. The focus was now turning to the Far East and the Eastern Mediterranean where, with vigorous court backing, the Levant traders retained their mere merchant status, and the EIC obtained a monopoly of Far Eastern trades. This display of feudal power retained the basis for School On Energy the class con?ict that intensi®ed and ultimately pro- voked the bourgeois revolution in the EIC in the mid-seventeenth century, and the overthrow of its London merchant elite.
Up to 1625, trade with Spain was the only sector. of overseas commerce open to London's trades- men and ships' captains. After 1625, new mer- chants ?ourished in the rapidly expanding trade with Virginia and the West Indies, ®rst in tobacco and Organization, then sugar. These areas, where commerce and production mixed, became breeding grounds for this new class of merchants. This was particularly so for : Personal Planning Your Dreams Come the group who became top colonial traders. Partnerships and family ties closely link this group, and Organization | Cna Resumed, it will ``constitute an important underlying basis for the political and How An Maintenance Agreement Can Save School On Energy, ideological struggles in London during the Civil War'' (Brenner, 1993, pp. 89, 114).
The merchant elite backed early eˆorts at colonisation through their favourite vehicle, the privileged company. | Cna Resumed. However, their unwillingness to invest in production and wait for Thank You Cards returns led them to abandon colonial development and trade. Organization Resumed. This marked diˆerence between the mentalities of the feudal elite and the new merchants is Employee Or Independent For Excel con- sistent with Marx's theory that the modern capitalist calculative mentality emerged from the fusion of the 11+ Ics Organization Resumed, mentalities of socialised merchant. capital and formally capitalistic production. These mentalities could, and did, mingle ``in plantation development in Hvac Maintenance Can Save Your School On Energy, early Virginia, [where] the distinc- tion between merchant and planter tended to 11+ Ics Organization Resumed, be blurred: merchants took up plantations, planters became merchants, and all sorts of merchant- planter relationships were formed. . . especially. . . at the top level of society, for in order to market large amounts of tobacco, it was generally neces- sary to How An Agreement Can Save Your School, combine plantation ownership with trade'' (Brenner, 1993, p. Organization. 116).
The same was true in the Caribbean from the later 1620s when the English began colonising, and by the 1640s sugar planta- tions and the triangular trades (sugar, slaves, pro- visions) were founded on capital socialised in various forms. Again, the capital is a mixture of Loan - Cozomi.com, mercantile and agricultural elements (Brenner, p. 162 see also, p. 160). Predictably, while English planters on Barbados learn their sugar growing and sugar making from the Portuguese in Brazil, they do not copy the strictly feudal Portuguese social relations of production. ``In Brazil, the sen- hor de engenho, or lord of the mill, was, as his name implies, a grandiose manor lord'' (Dunn, 1973, p. Organization | Cna. 46). By contrast, the English planters, originally from peasant farming stock, ``were more clearly capitalistic. . . Business Letter. [as their] prime goal was to make money, not to become seigneurs''. At ®rst they employed indentured wage-labour (progres- sively replaced with slaves by 11+ Ics Organization, 1660). They oper- ated in ``partnerships between two, three or four men'', usually with one (or more) running the plantation and another (or others) selling the sugar in Europe and sending out supplies (Dunn, pp. 64±65). Also consistent with Marx's theory, the elite group of planters who emerged from the mid-seventeenth century as the sugar market takes oˆ, ``seem to Agilepmo : Personal Development Planning - Help Your True, have commercial backgrounds in Organization, England. . . a high percentage. . - Help Dreams. . 11+ Ics Organization. [coming] from English merchant families that had previously invested in overseas trading companies or priva- teering ventures'', including the ubiquitous younger sons of the gentry. The same pattern is evident in Virginia (Dunn, pp.
58, 78). This is the context in which to understand the. history of accounting during the commercial revolution of the sixteenth and seventeenth cen- turies. There was a ?owering of socialised capital. R.A. Bryer / Accounting, Organizations and Society 25 (2000) 327±381 335. in exploration and privateering. There was feudal domination of the most lucrative Eastern trades, leaving North America and the Caribbean as nur- series `beyond the line' in which the continued mingling of socialised merchant capital and pro- duction fostered the capitalist mentality.11 As Brenner (1993) has shown, these arenas of Ptptn Student - Cozomi.com, endea- vour provide an important economic and social foundation for 11+ Ics | Cna Resumed challenging the feudal control of overseas trade and How An Agreement Can Save, the ultimate victory of these new merchants in the bourgeois revolution. The wealthiest of these merchant-planters return their accumulated capital to Resumed, England. There, according to Marx's theory, with other capital generated with socialised and social capital in trade, it buys land and fosters the real subsumption of labour. Business Example. In Part one we saw that some historians believe.
that merchants were inherently capitalists. In the following section we examine the available evi- dence on Organization the use of DEB in England during the commercial revolution. This is consistent with the How An Maintenance Agreement On Energy, implication of Marx's theory that the great Lon- don merchants who dominated overseas com- merce during the sixteenth and early seventeenth century were feudal in their calculative mentality. Very few used DEB, and those that did show little or no interest in using it to 11+ Ics Resumed, calculate the rate of return on capital. Business - Template. They use DEB to calculate feudal surplus. 11+ Ics Organization | Cna Resumed. This conclusion casts a critical light on Yamey's `Weber±Sombart' thesis that mere use of DEB indicates the existence of modern capital- ism, but it also questions Yamey's view that this evidence shows DEB was irrelevant to its devel- opment.12 Evidence from Grassby (1969) suggests that only merchants with experience of socialised capital used DEB capitalistically. 2.2. Accounting for the English commercial revolution. An unresolved puzzle for historians of account- ing is that although in You Cards, Britain ``the period of 11+ Ics Organization, commercial capitalism [sic]. . . Loan Application Guide. stretched from the beginning of the sixteenth century'', ``the use of double entry [only] became more widespread with the growth of trade during the seventeenth cen- tury'', but it was only common from the late eighteenth (Edwards, 1989, pp.
56, 11, 57). Marx's theory of the transition can explain this. English merchants did not often use DEB in the sixteenth and even early seventeenth centuries because they did not often socialise their capital. Marx's theory says we should only Organization expect the capitalistic sig- nature, the use of DEB to calculate the rate of return, for socialised capital. The early exploration and privateering companies socialised their capi- tal. Did these companies use DEB? Unfortunately no privateering or exploration company accounts appear to have survived (Andrews, 1964, p. 46; Scott, 1951).13 What is available are the ®rst text- books on DEB, and a small number of studies of sixteenth and seventeenth century merchants' accounts. Both sources are consistent with Marx's theory. Books on double-entry in English appear as the. commercial revolution begins. The ®rst is Hugh Oldcastle's `A Pro®table Treatyce' in 1534.
The English translation of Ympyn's `A Notable and very Excellente Woorke' appeared in 1547; James Peele's `The Manner and Or Independent Contractor Checklist For Excel, forme of how to kepe a perfecte Reconying, etc.' in 1553, and `Pathe-way to perfectness' in 1569; and John Weddington's `Breˆe Instruction' in 1567. Mellis reprinted and elaborated Oldcastle in 1588. All these closely follow Luca Paciolo's pioneering publication on. 11 In the 11+ Ics | Cna, sixteenth and seventeenth century to avoid constant. con?ict at home over disputed `rights' in the Americas, the. European powers drew an imaginary line down the middle of. the Atlantic. Beyond the Agilepmo : Personal Development Dreams, western side of this line the normal. rules of social conduct no longer held (Dunn, 1973). 12 Recall that while Sombart naively claims DEB signatures. modern capitalism, Weber did not make this error.
Although. Yamey sweeps up Weber with Sombart, we shall see his. unconscious agreement with Weber's mistaken neo-classical. understanding of the role of modern accounting undermines his. 13 While some later seventeenth century and eighteenth. century Jamaican `crop accounts' survive (Sheridan, 1965, p. 294; Pares, 1960), and Organization, ``There are some excellent estate records. of seventeenth-century sugar plantations'' (Dunn, 1973, p. xvi), neither published analyses nor examples appear to exist. Although the calculative mentality revealed in the surviving. accounts of West Indian and the North American new mer-
chants and colonisers is an Business Letter Example important topic for 11+ Ics Organization | Cna future research, the case study of the EIC indicates their capitalistic calculative. attitudes and accounting preferences. 336 R.A. Bryer / Accounting, Organizations and Society 25 (2000) 327±381. DEB in 1494 designed to instruct merchants. A possible cause of this sudden interest in teaching, writing and selling books on Hvac Maintenance Can Save DEB in England is that, as capital becomes socialised in exploratory and privateering ventures, it begins to obey the basic social law of an equal return for equal capital. For example, with the expeditions of Frobisher, Drake, Cavendish and others there is, as Scott says, ``an advance in the manner in deal- ing with the capital employed'' (Scott, 1951, vol.
1, p. 75). Before this advance, goods ``were dealt with on the basis of a [®xed] share in 11+ Ics Organization | Cna Resumed, the pro®ts, whereas subsequently ships or commodities were valued and You Cards, become part of the capital. In 1561 Elizabeth lent ships to 11+ Ics Organization | Cna Resumed, join the Kids, voyage to Africa. Organization. Her compensation was a ®xed share of the pro®t. In 1577, again on subscribing to Frobisher's sec- ond voyage, a very careful and minute valuation was made, and `shares in the stock' given her accordingly'' (Scott, vol. l, p. Kids You Cards. 75, emphasis added). A broad socialised capital formed by investors from the highest levels of society eagerly sup- ported Frobisher's second voyage in search of gold.14 In Drake's strategic West Indies raid in 1585 Elizabeth supplied two ships and ?10,000, giving her ``an investment o?cially assessed at ?20,000 in a total stock of ?60,400'' (Andrews, 1964, p. 5). Drake's ?eets sailed in 1587, 1589, and 1595 on a similar basis. While in Andrews' description of the division of prizes there are clear feudal elements, it also reveals the 11+ Ics Organization Resumed, operation of the fundamental law of socialised capital. ``At the end of the voyage what was in fact a `terminable joint stock' would be wound up by How An Maintenance Agreement Can Save On Energy, the apportioning of the prize goods. The Lord Admiral was entitled to a tenth, and the queen to her. 11+ Ics | Cna. . . ®ve per cent; of the remainder one-third was supposed to go to the owners of the Agilepmo : Personal Development Your, ships, one-third to the victuallers and one-third to the crew.
The owners and victual- lers would divide their part of the proceeds as shareholders'' (Andrews, p. 46, emphasis added). Whether any of these ventures used DEB to cal- culate the rate of return on capital is unknown. Organization. Certainly, all the early textbook writers recognised the potential demand for double-entry by socia- lised capitals. [D]uring the sixteenth to eighteenth centuries, there did exist in England a number of part- nerships and joint stock companies in which the assets of several individuals were placed either under the control and management of one body of administrators or under one partner or manager. These organizations, most of which were on a temporary basis, presented a need for a system of accounting that could provide relevant, organized, and impartial information in Loan Guide - Cozomi.com, situations where ownership and management were separated. All the authors during this period recognized this and devoted special sections of their books to | Cna Resumed, the problems of `company accounts' (Winjum, 1971, p. 349). For example, Carpenter's book of 1632 impli- citly argues that DEB was necessary for socialised capital. As he put it, where ``men are obliged to join in Partnership, which often blowes up with great discord, if they have not kept a true form to satis®e those Concerned what is become of their Stocks, that their success be what it will, one may not be wronged more than another'' (Carpenter, 1632, p. 1).
However, in a feudal context it is not surprising that most of the treatises aimed primarily at the ``ordinary merchant rather than the large business organization'' (Winjum, 1971, p. 349). As we shall see, the `ordinary merchant' in overseas trade was the individual feudal merchant. Yamey focuses his ®re on Weber and Sombart's. supposed ``exaggerated statements concerning the inter-connections between accounting techniques, double-entry in particular, and the conduct and motivation of business enterprise'' (Yamey, 1956, p. 6). In Yamey's view, there can be little doubt that the attraction of Business Letter Example, DEB was its supposedly greater comprehensiveness and 11+ Ics Organization | Cna Resumed, its automatic check on accuracy. However, over Kids Thank You Cards, the third main `advan- tage', that the bookkeeping method (if properly and 11+ Ics | Cna Resumed, fully applied) automatically produces the.
14 Martin Frobisher led three joint-stock expeditions. The. ®rst was for the northwest passage, but the : Personal Your Come True, second and third for. gold, attracting investment from a large number of the | Cna, court. and the wealthy merchants involved in Development Planning - Help Your True, the Spanish, Moroccan.
and Russian Companies (Brenner, 1993, p. 20; Hunter, vol. 1, R.A. Bryer / Accounting, Organizations and Society 25 (2000) 327±381 337. means ? pro®t and capital ? to calculate the rate of return on capital, there is a dispute. This leaves the third quality of 11+ Ics, double entry, the fact that it makes possible the develop- ment, as part of the system, of summary statements of pro®t and loss and of propri- etary interests and assets. Was double entry valued for this quality by its practitioners in its ®rst few centuries? In seeking to answer this question two opposing points of view are encountered concerning the role of the pro®t and loss account and the balance account in early double entry. On the Business Letter Example, one hand are those who hold that these synoptic statements, expressing pro®t and capital in 11+ Ics | Cna Resumed, precise quan- titative terms, were highly prized end-products of double entry, that through their instrumen- tality the : Personal Development Planning - Help Your Come, double entry system made possible or sharpened the so-called `rationalistic pur- suit of pro®t', and that mainly in 11+ Ics Resumed, this way. . . the system was essential to Thank You Cards, the development of 11+ Ics | Cna, nascent capitalism. On the other hand, there is the more prosaic view that the How An Hvac Maintenance Agreement Your School, pro®t-and-loss accounts and the whole process of balancing the ledger primarily served narrow book- keeping purposes related to the ®rst two qualities. . .. [I]f the ®rst point of view be accepted, double entry would have been both a manifestation of the spirit of capitalism in its formative decades as well as a propulsive agency furthering a signi®cant economic and cultural development (Yamey, 1956, pp.
8±9). Yamey is quite right that the evidence available on the use of DEB suggests a much more ``modest appraisal''. As we shall see, these DEB accounts produce feudal surplus, not capital and pro®t. Yamey explains the Organization, spread of DEB from Italy to Europe as ``largely the result of the Business, in?uence of treatises describing and explaining the system'' (Yamey, 1956, p. 9). In his ®rst paper he restricts himself to the books on DEB from 1494 (Yamey 1949, p. 100), in later work he examines 20 or so accounts prepared using DEB between 1655 to 1774 (Yamey, Edey Thomson, 1963, p. 180). What do these sources reveal about the calculative mentality of the merchants concerned? Yamey accepts the claim by all DEB text-book writers that regular and accurate bookkeeping was essential, but he rightly asks why this has to be DEB (Yamey, 1949, p. 105). He is also right to ask whether bookkeepers knew about the ``special properties'' of DEB, and if so does this prove it ``was valued speci®cally on that account, or that the balance account, for example, was specially drawn up to exhibit the ®nancial situation from time to time''? As he says, ``evidence from the texts. . . favours the conclusion that the accounts were not balanced regularly, but generally only when the ledger or journal was full, or when the merchant wished to have a new set of | Cna Resumed, books, or when some special circumstance required the formal closing of the books'' (Yamey, p. How An Your School. 106). Yamey supports this conclusion in 11+ Ics Resumed, later work by examining eight account books, where he ®nds a complete lack of interest in using the accounts to calculate the rate of Maintenance Your, return on Organization | Cna capital, just as he ®nds this in Ptptn Application Guide - Cozomi.com, the texts. Though instances to suggest the contrary may be found, most merchants of the period. Organization | Cna Resumed. . . did not use their bookkeeping, whether by double- entry or otherwise, to keep a regular and accurate check on their capital and pro®ts.
There is scant evidence of any attempt at a precise calculation of pro®ts and capital. . . Accounting practice, judged from the How To Order Cards - Kwantlen, texts, does not suggest the `quanti®cation' of pos- sessions, the comparison of pro®ts and inves- ted capital, and the separation of the owner from his enterprise, which have been men- tioned as some of the 11+ Ics Organization | Cna Resumed, more important ways in which accounting has contributed to Employee Or Independent, eco- nomic rationalism. . .. The evidence is largely against | Cna Resumed the view that the merchants of the period required anything more from their ledgers and journals than a clear and You Cards, ready record of transactions for easy reference, and details of their cash, merchandise, and other assets bought and sold (Yamey, 1949, p. 110). However, Yamey neglects to ask whether lack of concern for calculating the rate of return on 11+ Ics Organization | Cna Resumed capital arose because the early English text-book writers are attempting to sell their books mainly to. 338 R.A. Bryer / Accounting, Organizations and Society 25 (2000) 327±381. top feudal merchants, and only incidentally to joint stock companies. He also fails to ask whether the merchants whose account-books he and others have analysed actually constitute a test of the sig- ni®cance of DEB to the appearance of capitalism, that is, whether his merchants were capitalists at all. Yamey does not question this, merely their use of DEB. For evidence, he relies on Ramsey's ana- lysis of four sets of Kids Thank, Tudor merchant accounts (Ramsey, 1956). 11+ Ics Organization | Cna Resumed. Ramsey concludes that, although ``the principle. and practice of keeping accounts was well estab- lished, it seems clear that in the great majority of cases these accounts were of a very simple nature, little more than lists of purchases and Development Planning - Help Your Dreams True, sales'' (Ramsey, 1956, p. 187). This is exactly what Marx's theory predicts for feudal merchants, sim- ply the 11+ Ics, consumable excess of sales over purchases, income minus expenditure.
Not surprisingly, therefore, ``Even undoubted specimens of double- entry accounting were often crude by the best contemporary standards, and their aims were. . . rather diˆerent from those of modern book keeping'' (Ramsey, p. 187). Ramsey's four mer- chant's were all members of regulated companies. Thomas Howell was a member of the Drapers Company trading chie?y to Spain (1522±1527). Thank. John Johnson was a merchant of the 11+ Ics Organization | Cna, staple of Calais (1534±1538). Thomas Laurence was a Merchant Adventurer (1565±1569).
Sir Thomas Gresham was a member of the How To Order Business | Kpu.ca, Mercer's Company (1519±1579). The other diˆerences from modern practice in their use of DEB provide further evi- dence that all have feudal mentalities. These are: (a) ``There was more than one trading account in the ledger. In each of these related purchases, sales and expenses were recorded'' (Ramsey, p. 11+ Ics Organization. 193). (b) No distinction is made between the private aˆairs of the Kids You Cards, merchant and his business aˆairs, and Organization | Cna, (c) there is either no capital account or no concern to calculate pro®t as the realised increment to capital. The feudal merchant organised his surplus. account as he organised his life into temporary, separate, ventures.
He thinks of these either as the venture of various commodities in particular mar- kets, or as the venture of particular commodities to : Personal Your Dreams Come, various markets, and he accounts for them accordingly. ``All charges speci®cally related to | Cna, the. venture or commodity in question are debited to the account'' (Ramsey, 1956, p. 194). Development Planning - Help Dreams Come True. However, without quali®cation it is misleading for Ramsey to add that ``the balance on one of these accounts, after due allowance had been made for stock in hand, represented the net pro®t or loss on the commodity or venture in question'' (Ramsey, p. 194). As Yamey shows for 11+ Ics Organization later accounts (Ramsey provides no details), the pro®t or loss was simply cash receipts minus cash expenses with no attempt to adjust for accruals or to charge for ®xed assets (e.g. for Employee Checklist the costs of warehouses or storage build- ings).15 Unlike the modern capitalist, the feudal merchant did not focus on pro®t, but on the con- sumable surplus of his household. Thus, ``no dis- tinction is made between the private aˆairs of the merchant and his business, and the identi®cation of the two aˆected not only the treatment of expenses, but also. . . the estimation of pro®t and loss [sic]'' (Ramsey, p. 195). It is therefore inap- propriate to Organization, criticise these accounts as ``show[ing] some confusion in their treatment of expenses'', and to compare them unfavourably with the accounts of the Aˆaitadi and the Borromeo Company, both family ®rms employing socialised capital.
It is likewise inappropriate to criticise the use of an account for all other miscellaneous gains and Example - Template, losses as ``simply as a dumping-ground for the items that the | Cna Resumed, book-keeper could not ®t in any- where else'' (Ramsey, p. 195). The feudal attitude shows in Sir Thomas. Gresham's accounts, the only one of the four to even have a `capital' account. All we ®nd there is the net of the opening entries of assets and liabilities, but excluding his `®xed assets' (manors, houses, lands). He only attempts to calculate his `pro®t' once. He does not transfer the result to the `capi- tal' account, and from the capitalist viewpoint it would indeed ``be inappropriate to compare the recorded net income with the value of the recorded net assets since this would overstate the rate of return on capital'' (Ramsey, 1956, p. 196).
However, 15 When considering the : Personal Development Your, question of whether it would be. possible to | Cna Resumed, derive ®nal accounts from these merchants' incom- plete records Ramsey later admits that to do so would require. an ``allowance for depreciation of stock or, of course, for the. depreciation of ®xed assets'' (Ramsey, 1956, p. 199). R.A. Bryer / Accounting, Organizations and Society 25 (2000) 327±381 339. from Marx's perspective this is not a valid criti- cism of his accounts as the rate of return on capi- tal employed is not part of the calculative mentality of feudalism. As Ramsey admits, these characteristics of Tudor merchant accounts ``sug- gests they were intended to serve purposes rather diˆerent from those of a modern double-entry system'', particularly ``the calculation of You Cards, pro®t and loss'' (Ramsey, p. 196). Organization Resumed. If so, Ramsey is again unnecessarily critical of Gresham because, for example, he ``habitually anticipates pro®ts, credit- ing the `Damage and Gain' account with rent payments six months before they are due and entering interest payments in it at Letter Example the time the loan is made'' (Ramsey, pp.
197±198). Ramsey comes near to seeing the feudal mentality in his surmise that ``It might be inferred that Gresham was more concerned with having a suitable record of moneys due to him than with calculating his pro®t accurately'', that is, a record from which he could estimate his consumable income. He also comes close in his suggestion that most merchants calculated `pro®t and loss' by Resumed, a simple comparison of the opening and closing `values' of Business, their assets, presumably their net realisable values, what Ram- sey calls the ``increase or decrease in his net assets''. Nevertheless, he sees this idea of surplus as ``a failure to understand and make use of the particular advantages of the new technique of double-entry'' (Ramsey, p. 201). 11+ Ics Organization | Cna. However, as he says himself, if this was the calculative objective ``the use of double-entry was a quite unnecessary complication, since all the book-keeping informa- tion necessary for an inventory could be derived from a single-entry system with a cash account and personal accounts''. Certainly, therefore, ``It must be suspected that those English merchants who did adopt double entry in the sixteenth cen- tury did so without any clear idea of the advan- tages [sic] to be derived from Loan Application - Cozomi.com, it'' (Ramsey, p. 198). 11+ Ics Organization. They may, perhaps, have adopted DEB to display their modernity, or because they happened to You Cards, learn this method of bookkeeping on their travels.
However, it again reveals a misunderstanding of the feudal mentality to suggest that most mer- chants did not use it because it was not cost-eˆec- tive: ``since most merchants could obviously well aˆord to do without it, it is hardly surprising that. it was not widely adopted'' (Ramsey, p. 11+ Ics Organization | Cna. 198). Yet, as a historian, Ramsey is clearly unhappy with this view for he implies, rightly from our perspective, that DEB was irrelevant to the calculative men- tality of feudal merchants as there was no social pressure on them to calculate the rate of Business Example - Template, return on capital. As he says, ``the distinction between business and private aˆairs would have seemed meaningless to a sixteenth century merchant, who was not accountable to anyone but himself'' (Ramsey, p. 201). Yamey studies eight double-entry account- books of individual merchants from the middle of the seventeenth century to the late eighteenth cen- tury in Organization | Cna, three later papers (Yamey, 1959, 1960, 1963).16 It is predictable that even in the eight- eenth century, just as the feudal landlords who continued using charge and discharge even though their tenants were capitalistic, great merchants and ®nanciers who retain feudal power carry on accounting for the consumable surpluses of their households.17 This appears to be what Yamey ®nds. For these great men, ``The balancing process. - Template. . 11+ Ics | Cna Resumed. . was mainly concerned with more narrowly-de®ned bookkeeping purposes, and the calculation of pro®ts, for example, was probably an unimportant by-product'' (Yamey, 1963, p. 187).18 Again, there was much ``mingling of busi- ness and Maintenance Agreement On Energy, private entries'' in the pro®t and 11+ Ics | Cna, loss account. There were infrequent balance accounts; little attention to accruals; the anticipation of. 16 These are: William Hoskins (1655±1667), a merchant who. lived in Cherbourg; Sir John Banks (1627±1699), a wealthy.
merchant-cum-landowner, member and later governor of the. EIC; Sir Robert Clayton and John Morris (1669±1680), scri- veners of the Example - Template, City of 11+ Ics | Cna Resumed, London, both aldermen; Sir Dudley North. (1641±1691), Turkey merchant; Sir Charles Peers (1689±1695) member of the Salters Company; Richard du Cane (1754± 1758), MP and director of the Bank of England and Peter du. Cane (1713±1803), also director of the Or Independent Contractor Checklist, Bank of England and.
director of the EIC, and William Braund (1758±1774), mer- chant, shipowner, and shipping insurer, director of the EIC and. of the Sun Fire O?ce. One is a partnership of two people ? Sir. Robert Clayton and John Morris ? who acted as one. They.
lived together and shared expenses, never dividing pro®ts. 17 Although examples of thoroughly modern uses of DEB. appear, particularly in the eighteenth century. For example, the. capital account of Braund (Yamey, 1963, p. 191). 18 Note, however, we shall see that for Sir John Banks, at. least, Yamey's statement is too sweeping. 340 R.A. Bryer / Accounting, Organizations and Society 25 (2000) 327±381. pro®ts; few merchandise accounts; no standard practice in valuing ®xed assets; and revaluation surpluses on ®xed assets were taken to 11+ Ics Organization, pro®t (Yamey, pp. 191±197).
Yamey concludes, ``In the Can Save Your School, valuation of ®xed assets, as in the allocation of revenues to accounting periods, there was no con- sistent or rigorous application of any clear concept of periodic pro®t or income, or of any single set of accounting procedures'', or for the treatment of bad and doubtful debts (Yamey, pp. 197±198, 200±201). 11+ Ics Organization. However, as he himself says, ``Not being responsible to anyone else, the owners were obviously at liberty to please themselves'' (Yamey, pp. 189±190) ? or, as a Marxian historian of accounting would say, at Example - Template liberty to please their feudal mentality. Thus, Yamey does not criticise the merchants or their accounting. | Cna. He merely criticises those, like Sombart and Weber, who believe that DEB has made a signi®cant contribu- tion ``to the solution of Agilepmo : Personal Your Come True, problems of business organisation and administration'', by which he means ``useful for business decision-making within th[e] enterprise'' (Yamey, 1964, p. 119).
Yamey is Organization Resumed clearly right that the realised rate of return on capital is not useful for investment decision-making, and DEB is not necessary to produce it. Never- theless, the foundation of Checklist For Excel, his conclusion, unwit- tingly shared with Weber, the view of neo-classical economics that the primary role of accounting in modern capitalism is to provide investors with useful information for decision making, is highly questionable (Bryer, 1993b, 1999). Clearly, an obsession with the Organization | Cna, rate of return was. not an inevitable corollary of merchant capital. However, for socialised capital the Hvac Maintenance Agreement School, rate of return should become the central focus of accounting. The major example is the EIC that appears to have introduced DEB in the 1630s to meet demands by the generality of its investors for cal- culations of the feudal rate of return on their capital whenever they wanted. We consider this in the following section. Other evidence comes from a survey of seventeenth century merchant accounts by Grassby (1969). 11+ Ics Organization | Cna. In the ®rst half of the seventeenth century, socialised merchant capital was rare.
It therefore again comes as no surprise that ``Genuine double-entry bookkeeping was extremely rare in practice, balancing was highly. irregular, and Employee Or Independent Checklist For Excel, businessmen who liked to watch the | Cna Resumed, progress of their fortune simply produced inven- tories, at Employee For Excel intervals, and compared them to ascer- tain their rate of accumulation'' (Grassby, p. Organization | Cna. 748). By genuine DEB Grassby means its use to calcu- late the modern rate of return on Thank capital employed. As he put it, ``The rate of pro®t should represent the net annual rate of return on Organization | Cna capital, invested solely in the commodity trade, before deductions for personal expenditure and interest payments on borrowed capital, and after allowance has been made for business overheads and capital depre- ciation'' (Grassby, p. How An Maintenance On Energy. 724). Organization | Cna. As from Loan Application, our perspec- tive these merchants were unlikely to really subsume labour under capital, not surprisingly he found it ``impossible to produce. 11+ Ics | Cna Resumed. . . pro®t rates on such rigorous lines, because so few ledgers are suitable for modern cost analysis'' (Grassby, p. 724). Nevertheless, he provides us with more evidence that most, but not all, of the ``scores'' of seventeenth century merchants accounts he exam- ines are individual feudal merchants who focus on feudal surplus. Many merchants did not keep an account of stock or distinguish between accounting periods. In the seventeenth, as in the sixteenth century, they were content with sporadic inventories of stock at the beginning of each ledger. George Warner, 1639±40, had an ela- borate Pro®t and Loss Account, in which pro®ts were clearly distinguished from inter- est, but it also included personal expenses, was never balanced, and meandered for sev- eral years.
Henry Hunter, in 1666, made an inventory of all his goods, money and debts owing, and Business Letter - Template, took his surplus to 11+ Ics Organization Resumed, stock, but between 1679 and 1698 he relied entirely on his Pro®t and Loss Account. In many ledgers, income appears in Pro®t and Loss without an entry in the capital account, and though spe- ci®c trading accounts were usually balanced and carried to Business - Template, Pro®t and Loss, the 11+ Ics, balance of the latter is not always carried to the account of stock. . Hvac Maintenance. .. Nor can the balance on Pro®t and Organization Resumed, Loss be safely regarded as trading pro®t. Kids Thank. Most merchants did not distinguish commer- cial from other investments, private from. R.A. Bryer / Accounting, Organizations and Society 25 (2000) 327±381 341. business expenditure, or gross from 11+ Ics Organization, net returns. . .. Student Application - Cozomi.com. [T]he value of assets was rarely (except with stocks) related to market prices.
Capital costs and 11+ Ics Organization | Cna Resumed, overheads were usually ignored and Business Example - Template, no provision was made for depreciation of ®xed assets or for amortiza- tion (Grassby, 1969, pp. 722±723). Grassby's complaints of most merchants of the Organization | Cna Resumed, seventeenth century reveals only Business Letter Example that the domi- nant idea of pro®t remained feudal, consumable surplus. Most merchants did not have the rate of return on capital within their calculative men- talities. 11+ Ics. However, unlike the ®fteenth and six- teenth century, when a capital account usually did not exist, `some' if not `many' seventeenth mer- chants did have a capital account. These mer- chants could have calculated the feudal rate of return on capital. Some, Henry Hunter for example, by taking his surplus to stock, appeared to go a step beyond the feudal rate of How An Maintenance Agreement School On Energy, return towards calculating the modern rate of return on capital. From Grassby's details it appears that those mer- chants who could calculate the feudal rate of return on capital from their accounts had connec- tions with socialised capital. These connections are only suggestive. | Cna Resumed. The socio-economic background of these merchants and Order Business Cards - Kwantlen, their capital requires detailed research. George Warner, for example, did not have a capital account, and it appears from the Organization | Cna Resumed, lists in Rabb (1967, chapter III) that he did not invest in joint-stock companies.19 Henry Hunter, by contrast, did have a capital account and was a member of the Levant Company, which formed as a joint-stock company, and had close connections with the EIC.
Another example is ``Charles Blunt [who] valued all his assets annually'' (Grassby, 1969, p. 723), who was both a privateer and Kids You Cards, an investor in the Spanish Company (Rabb, p. 248). | Cna Resumed. Sir John Banks' accounts are almost impeccable, his only sin appears to be the Agilepmo : Personal Planning - Help Come, failure of his ledgers to ``not clearly separate capital. gains from trading pro®ts and 11+ Ics, ®nancial deals'' (Grassby, p. 723). Besides being a New Merchant Adventurer, Sir John was an investor in joint- stock companies for Student Business | Kpu.ca - Kwantlen the colonisation of Ireland, the companies for the North West passage and the Bermuda Company (Rabb, p. 239). Richard Archdale, of whom Grassby notes the following, is 11+ Ics Organization | Cna Resumed also a good example: ``Between 1631 and Ptptn Application, 1633, he had most of his capital in wine, cloth and 11+ Ics Resumed, sugar and, except for a share in the second Indian joint- stock, little out at interest. His annual average pro®t [sic] for these three years was 7.7% and Student Application Guide, the ®gure is Resumed exact, because he balanced his Pro®t and Loss account annually and transferred the balance to a stock account'' (Grassby, p. 727). Richard Archdale was a privateer, an investor in the EIC, the French Company, and the Spanish Company (Rabb, p. Letter - Template. 235). By contrast, in the accounts of Sir Thomas Cullum, the ``capital at his disposal is vague'' (Grassby, p. 727), and Rabb does not list him as an investor or participant in any joint- stock company. In Marx's theory the commercial revolution. culminates in the mid-seventeenth century bour- geois revolution in which the rate of return men- tality overthrows the feudal surplus mentality. The next section provides a detailed history of the development of accounting within the EIC on Organization | Cna this critical element.
Only by understanding the history of its accounting can we see that within the EIC there was, as Marx puts it for society in general at : Personal Your this time, a ``contradiction and antithesis between, on the one hand, the relations of distribution. . Resumed. ., and, on the other hand the productive forces'', here the social forces of trade. Business Letter Example. As Marx says, in these circumstances ``A con?ict then sets in between the 11+ Ics, material development of production and its social form'' (Marx, 1981, p. 1024). The outcome of this con?ict within the EIC was vic- tory for a social capital. 3. The bourgeois revolution. In Part one we saw that many historians think Marx claimed there was a class of modern capi- talist farmers by the end of the sixteenth century. Until the 1960s this assumption underlay the. 19 Rabb lists ``over 6300 people in the various [joint-stock]
ventures that were launched between 1575 and 1630'', which he. estimates accounts for Maintenance School ``some three-quarters of the 11+ Ics Organization, investors of. the period'' (Rabb, 1967, pp. 26, 11). Thus, his list is not. exhaustive, and the suggestions based on it are tentative. 342 R.A. Bryer / Accounting, Organizations and Development Planning Your Dreams Come, Society 25 (2000) 327±381.
commonly accepted Marxist explanation of the | Cna, religious and political con?icts of the seventeenth century that culminated in the revolutionary civil wars of the 1640s, the Commonwealth and, ulti- mately, the Glorious Revolution of 1688 (Brenner, 1989). Business - Template. Both Marxists and non-Marxists accepted the implication of this assumption, that the con- ?icts arose because a moribund feudal aristocracy thwarted a rising class of capitalist farmers and manufacturers. However, evidence that by the later sixteenth century the aristocratic landlord class was thriving on 11+ Ics | Cna Resumed in?ated rents undermined this explanation (e.g. Stone, 1965). Given the landlords' and state's capitalist outlook, in Contractor, this interpretation of 11+ Ics Resumed, Marx there is no socio-economic reason for either the scale or intensity of the con- ?icts that ensued (Brenner, 1989, 1993). Agilepmo : Personal Development Your Dreams Come True. No such problem exists for our interpretation of Organization Resumed, Marx's theory in which farmers and lords were still over- whelmingly only formally capitalistic, and their mentalities still in potentially unstable transitional forms. How To Order - Kwantlen. In our theory the socio-economic basis for the con?ict was feudal domination of 11+ Ics Organization Resumed, overseas trade. We saw in How To Student Business - Kwantlen, Part one that Brenner (1985a,b) thinks there were capitalist farmers and lords in the sixteenth century. He also thinks the 11+ Ics Organization Resumed, merchant elite of the sixteenth and seventeenth century were capitalists. From our perspective Brenner (1993) clearly portrays the feudal nature of the elite overseas merchants, emphasising that their mono- poly rents were only possible with state backing.
As he says, the company merchants' ``pro®ts [sic] were. . .. not only independent of any direct parti- cipation in capitalist production [sic], but were. . . dependent on the political organization of their economic activity'' (Brenner, 1993, pp. 668±669). He highlights the challenge posed by the new merchants who grew from strength to strength during the early seventeenth century. However, in his view the new merchants' interest in production is the only diˆerence between them and the com- pany merchants. Brenner's complaint of the tradi- tional explanation is its ``conception of capitalism as virtually equivalent to commercial society. . . and of the Order Student Business - Kwantlen, commercial classes as undiˆerentiatedly capitalist'', whereas in his view ``the `commercial classes'. . . [were] far from uniformly capitalist'' (Brenner, p. 649). In other words, the merchant elite were capitalist except for their disregard of production? Why else would Brenner ®nd it ``ironic. . . [that] there remained in the very con- stitution of the merchants property and, indeed, their whole approach to | Cna Resumed, commercial development on the basis of Example - Template, that property, a critical, irreducibly politico-jurisdictional element of the sort that had long been transcended in the property of the 11+ Ics Organization, landlord class'' (Brenner, pp. 669±670)?
In other words, why should Brenner ®nd it ironic that the Letter Example, elite merchants were feudal in Marx's sense unless he thinks they are essentially capitalist? In Marx's theory, the con?ict driving the 11+ Ics | Cna, bourgeois revolu- tion is the Employee Or Independent Contractor Checklist, commitment to `politico-jurisdictional' surpluses in Organization | Cna Resumed, the face of socialised capital demand- ing an equal return for Application Guide - Cozomi.com equal capital. However, in Brenner's explanation the feudal merchants appear merely old-fashioned, out of step with the capitalist reality emerging around them, but not fundamentally hostile to it. I do not dispute Brenner's history of the | Cna, con?ict.20 However, I do dispute his understanding of its socio-economic foundation, and : Personal Your Dreams Come, his representation of the con?ict within the EIC, for him an exemplar of the forces opposed in the con?ict. As he says, on the one side the EIC's ``board of directors. . . was a virtual representative institution for London's greatest merchants''.
On the other side was Parliament, their ``natural opponents'', ``an amalgam of grower, manufacturing and outport interests. . Organization. . [with] an understandable desire for freer trade and Student Guide, thus for the weakening of the London merchants' companies and privileges'' (Brenner, pp. 202±203). However, as we shall see, it was not a weakening. 20 In terms of Marx's theory, in | Cna Resumed, Brenner's account a ®nan- cially straightened Crown, sole possessor of military force, protects but milks the company merchants, whose surpluses.
sustain its con?ict-generating feudal posture within its formally. capitalistic shell. At a critical juncture, when Parliament's. capitalistic reforming edge, egged on by the new merchants and. their landed supporters (the second earl of Warwick, in par- ticular), becomes threatened by the Crown, Parliament's new. merchant supporters call on their allies in London. Physical. con?ict ensues as previously solid support amongst the Business Example, landed. gentry against the king collapses on | Cna Resumed the issue of `law and : Personal Planning, order', many reverting to a feudal political coloration of their formally.
capitalistic outlook (see: Brenner, 1993, pp. 638±716, for | Cna Resumed a. R.A. Bryer / Accounting, Organizations and Society 25 (2000) 327±381 343. of these companies and Employee, privileges that the major- ity of the EIC's investors demanded, but their abolition. 11+ Ics. To go beyond Brenner it is necessary to explore. the accounting signatures of the elite merchants and the new merchants, running up to, during, and Thank, after the intense con?icts of the Organization, 1640s. How An Hvac Maintenance School. In a previous paper I hypothesised that the Organization | Cna, spread of DEB in northern Europe followed the advance of socialised capital in trade.
I suggested a suitable test would be whether the EIC ``eventually introduced double- entry bookkeeping to foster the You Cards, socialisation of their capital'' (Bryer, 1993a, p. 136). What follows is a case study of the development of accounting in the EIC, from its formation under Royal Charter in 1600 to the grant of its Commonwealth Charter in Organization, 1657, and the immediate consequences for accounting, consistent with this hypothesis. Although only two of the EIC's ®nancial state- ments have survived from 1600 to 1663 ? none of its journals and ledgers have survived (Chaudhuri, 1978, p. 413) ? most of its court minutes have. In the minutes of its many meetings there is much previously unanalysed material about the develop- ment of How To Student Business, its system of accounting.21 I use them and other materials to trace the ?owering and ultimate resolution of the contradiction between the social forces and relations of Organization | Cna Resumed, trade embodied in the EIC's founding constitution, its bourgeois revolu- tion, through a history of its system of Employee Or Independent Checklist, accounting. 3.1. The bourgeois revolution in the English East India company. Brenner (1993) shows that a major cause of the | Cna, seventeenth century con?icts was who would reap the rewards of the very promising Eastern trades. The King claimed his absolute feudal right to tax.
foreign trade at will. Employee Or Independent Contractor Checklist. Supporting him were the Resumed, elite feudal merchants who, with the grant of a Royal monopoly and privileges, regulated the trade in their own and Royal interests. Opposed to this interest was a `commercially minded' landed class represented in Parliament. Alongside them were the Hvac Maintenance Agreement Your School, lesser gentry, yeoman farmers, independent new-merchants trading with North America and the Caribbean, successful ships' captains, shop- keepers and manufacturers, and others, the `gen- erality' with money to invest, for whom feudal prerogative barred full participation in Organization Resumed, the Eastern trades. The Levant Company and the EIC, the Letter, so- called Levant-East India Combine, dominated the Eastern trades. Although these merchants wanted commodities to trade on their own account, and 11+ Ics Organization | Cna, they would have preferred a regulated company, given the scale of investment required and the risks involved, they invited subscriptions. As its promoters said, ``for that the trade of the Indies, being so far remote from How An Agreement Can Save School, hence, cannot trade but in a joint and united stock'' (Sainsbury, 1964a, p. xxxvii).22. To accommodate the interests of the merchant elite, the charter of the EIC created a hybrid between a joint stock company and Organization | Cna Resumed, a regulated company. As Scott says, ``while intended primarily for Student Application - Cozomi.com a joint stock body, [it] has many expressions that would be more appropriate for a regulated one'' (Scott, 1951, vol.
2, p. 97).23 In particular, its organisation as a series of separate, terminable stocks paying divisions of both the surplus of | Cna Resumed, commodities and cash and the capital advanced, and the freedoms granted to its members to trade. 21 The major source are abstracts of the Company's Court. Minutes from 1599 to 1663 prepared and calendarised by Noel. and Ethel Sainsbury. The EIC held a periodic `General Court' of. all the membership and Letter - Template, `Courts of Committees' that met as.
business dictated. 11+ Ics Organization | Cna. A 'Committee' was an School individual member of. the Company elected to a position of 11+ Ics Organization | Cna, responsibility for `com- mitting' the Company to Order Business Cards, acquiring bullion, building and repair- ing ships, garnering provisions, selling merchandise, and for. running docks and Resumed, warehouses, etc.
Collectively, the Governor. and the Committees are called the Or Independent Checklist, `directors' or `directorate'. 22 Apart from the risks of long ocean voyages and 11+ Ics Organization | Cna Resumed, trading in. hostile parts, the adventurers knew they would be challenging. Dutch and Spanish±Portuguese interests. The Dutch East India. Company emerged in 1602 when the : Personal Planning - Help Dreams True, States±General amalga-
mated the many associations formed throughout the United. Provinces into a joint-stock company. A central board of. representatives came from the subscribing States in proportion. to their subscriptions, which came overwhelmingly from the. great merchants of | Cna Resumed, Amsterdam (Hunter, vol.
trade, the sole preoccupation of the English merchant elite. 23 It is an oversimpli®cation to say that the EIC was a joint- stock company (e.g. Brenner, 1993, p. 22; Clay, 1984, vol. 2, pp. 344 R.A. Bryer / Accounting, Organizations and Society 25 (2000) 327±381. on their own account. The EIC's constitution embodied a fundamental con?ict of interests. It gave the elite merchants the opportunity of mak- ing pro®t at the expense of the generality.24 The primary interest of the great feudal merchants who provided its Governors and Committees was acquiring commodities cheap to Organization | Cna Resumed, sell dear on their own account. For the generality the Company was simply a form of monetary investment (Keay, 1991, pp.
25±26). Ideally, from the : Personal Planning - Help Your Dreams Come, point of view of the Organization Resumed, elite, the Company operated as follows. The elite and the generality pool their money. Agilepmo - Help Your Dreams. The ships leave with money and return with commod- ities. At the end of each voyage the merchant elite take out their subscriptions as commodities, and their share of the surplus of commodities over Organization Resumed, those sold to cover the Company's expenses and charges. The Company sells them the Application Guide - Cozomi.com, remaining commodities to pay its expenses and | Cna, charges, and to repay the generality their subscriptions and their share of the surplus in money. All these transactions are at wholesale prices. The merchant elite sell their commodities in England and in Europe (including the Levant) at retail prices and make another surplus.25 It was clearly in the interests of these merchants that ``some of the distributions were made in commodities which were rated at the wholesale price or below it. It follows that the How To Student Business | Kpu.ca - Kwantlen, adventurer who accepted such a division had the opportunity of making a further pro®t on the realization of it'' (Scott, vol. 2, p. 99, emphasis added).
It was also clearly in the inter- ests of the 11+ Ics Organization Resumed, generality that the commodities acquired were sold at the highest possible price, and that payouts should be in cash to avoid high transactions' costs. In what follows I argue that successive changes. in the Company's system of accounting were responses to this escalating con?ict of interest between the generality and the merchant elite. These changes mark stages in a revolution in its social relations through transitional forms, from a feudally dominated company in Checklist, 1600 to a capita- listic company in Organization Resumed, 1657. The developments ana- lysed here are (i) the introduction of capital accounting from 1614; (ii) the formalisation of capital accounting in the Company's Standing Orders or Lawes in 1621 requiring the auditors to certify the accounts were `fair' and `true' (Lawes, 1968); (iii) the apparent introduction of DEB in the early 1630s to allow the generality to have an `exact balance' whenever they wanted; (iv) the introduction of an agreed system of management accountability by the late 1630s and early 1640s; (v) the How To Business Cards | Kpu.ca, declaration in 1657 that dividends were to be paid from pro®ts. 3.2. Establishing the East India trade.
The EIC started life on 11+ Ics | Cna Resumed the 31st December 1600. Its charter incorporated 219 knights, aldermen, and merchants as the Governor and Company of Merchants of London trading into the East Indies with a 15-year monopoly of all trade from the Cape of You Cards, Good Hope to the Straits of Magellan. The Company was to annually elect a Governor and 24 Committees who were ``jointly to have the direction of the voyages, the provision of shipping, and merchandise'' (Sainsbury, 1964a, p. 117). Although times were bad, and some subscriptions were di?cult to collect, the ®rst voyage, underway in 1601, raised ?68,373, a sum much larger than any so far ventured in | Cna, the East Indies trade. An attempt that year to raise subscriptions for a sec- ond voyage as a separate stock failed.
The ships of the ®rst voyage returned in 1603. The ships of a second voyage eventually set out in 1604 and returned in 1606. A third voyage sailed in 1607. After 1608 a ?eet went to India every year. The Company liquidated the ®rst voyage in Can Save Your, 1609. In combination with the second it produced a divi- sion of an encouraging 195 per cent, the return of. 24 Because the feudal merchants had a Royal monopoly of. the wholesale trade they could also make pro®ts at the expense. of both shop-keeping retailers (some of whom were investors in. the Company) and the new merchants. ``The shop-keeping. retailers. . . found themselves directly opposed to the whole-
saling company merchants as an Organization immediate result of the latter's. politically buttressed position, not only because of the Letter - Template, in?ated. sale price of the [company] merchants' goods made possible by. their government sanctioned company privileges, but also. because of the retailers' exclusion from 11+ Ics | Cna Resumed, almost the Order Student, entire ®eld of. overseas trade'' (Brenner, 1993, p. 685). 25 Initially, investors also sometimes wanted and took some. of their capital and share of the surplus as commodities, although increasingly most preferred money, as we shall see. R.A. Bryer / Accounting, Organizations and Society 25 (2000) 327±381 345.
both the capital and the surplus `clear of all char- ges'.26 The surplus on the third voyage when combined with the ®fth was 234% (Sainsbury, p. xliii). Having established the trade and demon- strated its potential, in 1609 the Company obtained a new charter from 11+ Ics Organization Resumed, James I that gave it ``the whole, entire, and only trade and tra?c to the East Indies''. ``This new charter gave such encouragement to the Company that they imme- diately set about to build the largest merchant ship in Order Student Cards | Kpu.ca - Kwantlen, England'', which the King named Trades Increase (Sainsbury, pp. xlv±xlvii). By 1613 there had been 12 voyages, all but one of which were very lucrative, and there was ``new life put into the trade'' (Scott, 1951, vol. 2, pp. 123±125). Instead of a thirteenth voyage, separate voyages were abandoned; the First Joint Stock was formed to run for four years; and during this period ``the East India Company was. . . active in increasing its trade, and extending the basis of its operations by 11+ Ics Resumed, the settlement of factories wherever their ships arrived and permission could be obtained'' (Sainsbury, 1862, p. xliii).27 Between 1616 and Kids, 1617 a Second Joint Stock for eight years raised ?1,629,040 from 954 persons including ``the great- est part of the Privy Council, the nobility, the judges, and gentry'' (Sainsbury, 1964b, p. 11+ Ics | Cna Resumed. 185), the largest joint stock raised to that point. The Dutch Company operated with a capital of Letter Example - Template, around ?1m. By 1620 there was a pattern of interrelated, tri- lateral trade exporting bullion and importing com- modities from the Indies, re-exporting commodities to Europe and re-importing bullion, and the `coun- try trade' based on the exchange of Indian textiles for spices. A precondition for its success was the superior ®ghting abilities of its merchantmen.
The early joint-stock privateers had found the man- oeuvrability of agile, medium-sized ships more than compensated for their smaller ®re-power compared with the Spanish and Portuguese juggernauts. Organization | Cna Resumed. Unable to buy all the ships required, the Company set up two shipyards on the Thames. How An Can Save. By 1620 it had. become one of the largest employers in the London area, also setting up iron foundries to make anchors, chains, nails and other ironware, a spinning house manufacturing cordage, andmany stores for timber, canvas and provisions. The Company also held the gunpowder patent, imported raw materials and operated mills for its production. After 1620 the Company's fortunes declined. By. this time, increased Dutch competition and dis- honest factors had left its aˆairs in India `a bleed- ing'.
To make matters worse, 1620 saw the start of Organization | Cna Resumed, a general crisis in Employee Contractor Checklist For Excel, England, and | Cna, many of its lenders demanding repayment of their loans. The Com- pany's ®nancial situation became so bad that in Hvac School, November 1621 it was temporarily unable to 11+ Ics | Cna Resumed, repay it debts. At this time the First Joint Stock was winding up. Though its ®rst two voyages had been successful, the remaining were less so, the total division ultimately being a relatively modest 187.5%. In September 1623 the generality reacted badly to Employee Checklist For Excel, a call of ?200,000 to reduce the debt, demanding instead return of their capital. In 1624, following the attack by the Dutch on the Com- pany's factors at Ambon (in the | Cna, Molucca islands), and little hope of reparations, the ®nancial di?- culties of the Or Independent Contractor, Company became acute. Many adventurers refused to pay calls because ``the greater part of the existing stock was lost, or at least not recoverable without further expenditure'' (Scott, 1951, vol. Organization. 2, p. 108). How An Hvac Maintenance Your School. Having invested heavily to establish the trade with the East Indies, after 1620 the main task of the 11+ Ics Organization, Court of Committees was to ``persuade the General Court to Hvac Agreement Can Save, continue the trade in the face of a series of crises'' (Chaudhuri, 1965, p. 11+ Ics Organization | Cna Resumed. 18).
As an anonymous Committee said in 1622, ``since the Company are entered into and engaged in a great charge both for their Moluccas trade and of their 30 sails of shipping now abroad, that therefore such necessary supply may be sent yearly as may support this charge which will otherwise consume the principal'' (Chaudhuri, p. 63). Central to the directorates' attempt to persuade the generality is the development of a system of How To Order Student, accounting for its capital. However, ®rst the Company had to recognise capital as an inde- pendent social entity, and this coincides with the ®rst deepening of the socialisation of its capital, the formation of the First Joint Stock. 26 What these `charges' might have been is considered in. detail later. 27 `Factories' were persons appointed to live in 11+ Ics | Cna, the East and. arrange the purchase and safe storage of commodities for.
shipment to England. 346 R.A. Bryer / Accounting, Organizations and Society 25 (2000) 327±381. 3.3. Example - Template. The First Joint Stock and accounting for `capital' The decision to merge the early separate voyages into the First Joint Stock in 1614 meant that for 11+ Ics Organization | Cna the ®rst time the Employee For Excel, company had a single capital in which all investors had an Organization Resumed interest. This move may explain a change in the company's terminology. From 1614, instead of the Employee Or Independent, word `stock', the company began to use the word `capital'.
On 20 September 1614 the court minutes call a payment to investors a ``divi- sion of ®fty on the hundred''. On 6 December they call it a division of a ``half-capital'', and two weeks later they refer to it as a ``capital in money''. Organization | Cna Resumed. After 1614 ``payments expressed in terms of one or more `capitals' are frequent'' (Scott, 1951, vol. Business Letter Example. 2, p. 157). As Scott says, ``The introduction of the 11+ Ics Organization Resumed, term by the East India company into Employee For Excel their minutes was a recog- nition of a practical di?culty, arising out Organization, of the dif- ferent signi®cations in How An Agreement School, which the more usual stock was used'' (Scott, vol. 2, p. 158).
In the 11+ Ics Organization, regulated companies stock meant both the money advanced and the commodities it bought. A joint stock com- pany breaks the link between the stock (money) advanced by an individual, and his or her claim to the commodities it acquires. Worse, if it was neces- sary to borrow, which for the EIC it was, the term stock now had three possible meanings: (i) the money advanced by an individual, (ii) the commod- ities acquired with it, and (iii) the total of the Agilepmo - Help Dreams, money advanced to the enterprise. As Scott says, ``The tendency towards confusion became accentuated, when, on the foundation of the First Joint Stock, `stock' acquired yet a[nother]. Organization | Cna. meaning, namely as standing for a share of ?100'' (Scott, vol. 1, p. Agilepmo Development Planning - Help Your. 158). To resolve this confusion the word capital began to mean the total money advanced.
As Cannan says, this was the generally accepted meaning of the word at 11+ Ics Resumed this time. It derived from the Latin capitalis (the substantive meaning of which was ``head'' or ``chief ''), the ``chief sum of money dealt with in a particular business'' (Cannan, 1921, p. 469). If this was the meaning attached to the word. capital in the EIC, it reduced confusion by accu- rately describing its existence as an independent social entity. The word came with the formation of the First Joint Stock. Nevertheless, the idea of capital as the total money advanced appears to have provided the ground rules for winding up. and amalgamating earlier voyages. In order to Maintenance Agreement Your School On Energy, do this, it was necessary ``to transfer certain unreal- ized property belonging to it to a later under- taking. [For example] `the remains' of the ®rst and 11+ Ics | Cna Resumed, second voyages were purchased at : Personal Development Planning Come a valuation by the third, and those of the ninth voyage by the First Joint Stock'' (Scott, 1951, vol.
2, pp. 11+ Ics Resumed. 103± 104, emphases added). The introduction of the ``rather exotic'' word capital (Cannan, 1921, p. 473) appeared to indicate that the investors' money was of supreme concern. If so, the valua- tion of `certain unrealized properties' meant the cost of commodities expected to be recovered. This was certainly the Order Business | Kpu.ca, common bookkeeping meaning of the word `remains'. As John Mellis put it in his work on DEB in 1588, ``The remaine is the net rest, substance or capital of the 11+ Ics Organization, owner'' (Scott, vol. 1, p. 60), or net assets or net worth as we would say today.
Clearly, as Scott says, ``There would have been no gain in the adoption of `capital' as a term of accountancy, unless it were used in its natural meaning'' (Scott, vol. 1, p. 159). In the good times up to 1620 the amalgamations. go smoothly (Scott, vol. 1, p. 162) even though the accounting system is primitive (e.g. Sainsbury, 1964a, p. : Personal Development - Help Your Dreams Come True. 155). However, to manage the con?ict between its directors and its investors, which ?ared with the coming of adversity from around 1620, required that the 11+ Ics Organization | Cna, independent capital for How An Hvac Can Save which the directorate were accountable be made ever more manifest in the Company's accounting system. 3.4. The ®rst `disturbance' and the lawes of Resumed, accounting. On 2 July 1619 the Court minutes note a ``disturbance''
attributed to Kids Thank, `gentlemen who, having been taken into 11+ Ics Resumed the company by courtesy, do aim to get all the government into their hands', which is Kids Thank You Cards a business proper only for merchan- ts. . . Resumed. Desire of the generality to have auditors chosen from among themselves; resolved to oˆer four or six, as they please, `as a means to take away all exceptions, and to dash and quell all other plots, because nothing is Business Example - Template done by the company but will justify itself '. . .. R.A. Bryer / Accounting, Organizations and Society 25 (2000) 327±381 347. Speech of the Governor; as to the desire of 11+ Ics Organization | Cna Resumed, many of the generality to have the elections in a diˆerent manner than formerly; also as to the dissatisfaction with their accounts (Sains- bury, 1964b, p. 282). The generality elected six auditors. One of them was Henry Robinson, future political indepen- dent, and supporter of the new-merchants (Bren- ner, 1993, p. 398). At the end of July 1619 the Ptptn Guide, generality pass a resolution ``concerning the gen- eral auditors, and how to proceed with the accounts''. In August they further resolved to have ``the assistance of the other auditors'' (Sainsbury, 1964b, pp.
283, 285, 287). In early December the Court minutes noted ``Negligences in the accounts discovered by the general auditors''. On 10th December, the generality's auditors become involved, and con?ict ensues. ``Robinson's request to Organization | Cna Resumed, take some of the company's books to his house denied''. However, on the 15th ``Henry Robinson [was] allowed to take home two books of his own drawing out'' (Sainsbury, pp. Ptptn Loan Application Guide - Cozomi.com. 330±331). By the end of the month the Organization | Cna Resumed, minutes note discussion ``Concerning. . . the auditing of the accounts by the general auditors. Lanman's and Robinson's methods of keeping the accounts; accusations and counter accusations. . . opprobrious speeches of Robinson against Agilepmo Development Planning - Help Come Lanman'' (Sainsbury, pp.
330± 331).28 On the 21st January 1620 the minutes note ``Robinson's desire to see the treasurer's general cash book'' (Sainsbury, p. 345). At the end of January 1620, Robinson states his ``objections and remarks'' on the accounts: ``he asserts that there be debts to Organization | Cna Resumed, the amount of 50,000 l. due to the company''. - Help. In other words, that the company had understated the surplus by Organization | Cna, ?50,000. Kids Thank You Cards. For the com- pany, Sir Dudley Digges, backed by Sir John Wolstenholme, gave his ``opinion that the 11+ Ics Organization | Cna, busi- ness of the Company is carried on fairly,'' but ``Mr. Mellyn, of a contrary opinion,. How To Order Student. . . [claimed] an error of 100,000 l. in the ®rst joint stock, which caused many to sell themselves out of the adven- ture'' (Sainsbury, p. 348). Sometime during 1621. The Lawes or Standing Orders of the East India Companywere published and 11+ Ics, adopted. These Lawes included, amongst other things, an Order and Method that the Accomptants Generall shall observe and performe in the Mannaging and digesting the Accompts of the Company. How To Order Business | Kpu.ca - Kwantlen. The Order and Method describe a single-entry system of accounting for capital. Although there is nothing in the minutes to explain the motive for publishing the Organization | Cna, Lawes of accounting at How An Hvac Agreement Can Save Your On Energy this time, the continuing con?ict over the accounts and the seriousness of the Organization | Cna Resumed, accusations provides a plausible explanation.
It is also not clear whether this system was new or made explicit what already existed. A brief analysis reveals their foun- dation in the feudal idea of surplus as the excess of Ptptn Student Loan Application Guide - Cozomi.com, income over expenditures, and the absence of any concern with the 11+ Ics | Cna, rate of return on capital. The Order required the Hvac Agreement Your On Energy, Accountant General to. keep two sets of journals and ledgers. One set, the Accompts Proper, provided a summary of the state of the capital. The other, the Accompts Currant, provided a detailed catalogue and 11+ Ics Organization | Cna, summary of the movements of capital during the year, in which the clerks entered and Agilepmo Planning - Help Your Dreams Come, digested ``all manner of imployments and returnes''. The system focused on the Voyages outwards, grouped according to 11+ Ics, their ``Stocke generall'', or Joint Stock (at this point, both the First and Second Joint Stock were running together). In the Accompts Proper were four sets of `Bookes': a set showing the state of aˆairs with each adventurer; accounts detailing the Hvac Maintenance Agreement Your School, capital at sea; accounts detailing the capital sent to, earned, and Organization Resumed, returned by the factors, and the pro®t and loss accounts of each voyage. For each adventurer an account recorded his or her subscription for : Personal Development - Help Your Come particular voyages, the actual contributions of capital, the entitlement to divi- sions and any payments.
The capital at sea accounts, ``every yeares totall imployment sent to Sea'', summarised from the Accompts Currant the merchandise, the ships and Organization, their victualling and their share of the general overheads, sent out each year for each Voyage, ``in one accompt''. When a ship set sail the accountant charged the total expenditure to that point. Employee Checklist For Excel. This terminology con- tinued even though from the sixteenth century for joint-stock companies ``the charge'' or ``charges'' increasingly meant ``what, in modern language, 28 Christopher Lanman was an accountant employed by the. 348 R.A. Bryer / Accounting, Organizations and Resumed, Society 25 (2000) 327±381. would be called the capital outlay'' (Scott, vol. l, p. 61). While the : Personal Development Planning - Help Your Dreams Come True, ship was away, clerks added addi- tional general charges ``successively''. Thus, when balancing the 11+ Ics, accounts it would ``readily appeare'' how much capital went in what Voyage, and in what form. The factors' accounts summarised the capital sent to the various factors. They also recorded any capital the Ptptn Loan, factors generated from sales in the Indies, and their returns of commod- ities that, although coming back on diˆerent ships, the clerks allocated to each Voyage outwards.
These accounts showed the quantities of each commodity not yet sold or divided, and Organization, their cost. Finally, the pro®t and loss accounts summarised the surplus or loss on each Voyage derived from the Accompts Currant, and showed the divisions due to individual adventurers and their payment. You Cards. The Accompts Currant were based on four main. accounts. A commodity account; a shipping account; a ship's expense account; and a general expense account. In the commodities account were all the 11+ Ics Organization | Cna Resumed, movements of the stocks of commodities by Voyage. In the How An Maintenance Can Save School On Energy, shipping account details were kept of all the expenditures by ship of preparing them for sea, and in the ship's expense accounts all expenditures for Resumed `victualling' each ship, to School On Energy, give a total direct cost of each Voyage outwards. Finally, in the general expense account was kept details of all salaries, gratuities, rents, and | Cna, other charges. In addition, there were accounts for the factors' expenses, an account for valuing ships returned, and an account for wages and other charges for You Cards ships returned.
The annual task for the accoun- tants was to, ®rst, ``drawe out'' from these accounts the total capital tied up in 11+ Ics Organization, each voyage sent to sea. In other words, calculate the cost of the Ptptn Loan, ships and 11+ Ics, the voyage, and their share of the general expenses. The accountants then post the How To Student Cards | Kpu.ca, summary to the capital at sea account in the Accompt Proper. Second, after they post com- modities returned to the factors accounts by Voy- age, they open an account for each commodity. These accounts show the commodity's cost, cus- tom duties, and charges in England, and its sales. The ``nett Proceede'' then ``passe'' to the Accompt Proper by separate Voyages when the stock of that particular commodity from a Voyage is ``fully sold''. Divisions of capital and Organization, pro®t were either in. commodities or money. Thus, the ``nett Proceede'' or ``Sales'' is the wholesale value of the commodi- ties returned less the duties and other charges in England. Commodity sales pay expenses (or debts) and money divisions. Commodity distributions return capital and surplus to the adventurers.
The Lawes give no speci®c instructions for calculating the `pro®t or loss' on a particular voyage. However, from the above it seems likely that the : Personal Planning, accountants ®gured as follows. Whether a particular voyage made a pro®t or loss depended upon whether a su?cient wholesale value of commodities returned to repay the 11+ Ics Resumed, capital with a surplus, which was the `pro®t', if there was one. Employee Checklist. For example, assume a capital of ?5000. ?2000 buys a ship and the remaining ?3000 covers all other expenses of the outward voyage including the cost of the com- modities bought. Assume the ship returns with commodities with a wholesale value of 11+ Ics | Cna, ?10,000, incurs further expenses by factors and charges in England of ?2000, and on its return the ship's net realisable value is ?1000. The `pro®t' of the voyage is ?11000y[?3000+(?2000y?1000)+?2000]=?4000. Of the ?8000 of commodities available from the How An Hvac Maintenance Can Save On Energy, ?10000 returned after additional expenses of 11+ Ics | Cna Resumed, ?2000, plus the ?1000 for the ship, a total of ?9000 is available for distribution. Of this ?4000 is `pro®t' and ?5000 is Business a return of capital.
Net `Sales' of Commodities by Voyage Less. Capital Sent to Sea by Voyage Minus. The Value of Ships Returned Less. Factors' Expenses by Voyage Wages and Charges by | Cna Resumed, Voyage. Equals Pro®t or loss by Voyage. As distributions were so many multiples of the capital, the company would have called this dis- tribution the `division of a capital and eight tenths' [?9000/?5000]. Employee. Evidence consistent with this feudal idea of surplus comes from the ®rst surviving ®nancial statement, shown as Fig. 1, specially produced around 1640 as a retrospective justi®cation for the relatively low returns from. R.A. Bryer / Accounting, Organizations and Resumed, Society 25 (2000) 327±381 349. the Second Joint Stock, which ran from 1617 to 1631.29.
Baladouni is clearly correct that this ®nancial statement is not a balance sheet derived from a system of DEB. There are no debits and credits and there is no balancing item. However, it is not possible to Letter - Template, agree with him that ``the statement as a whole seems to be the product of an uncertain conceptual framework'' (Baladouni, 1986, p. 28). Fig. 1. The ®rst surviving ®nancial statement of the English East India company.
29 Other evidence of the feudal mentality at this time is the calculation of the required `pro®tability' of the trade by Thomas Munne, a well-known `political economist', and Com- mittee of the Company. 11+ Ics Organization. He used the Hvac Agreement Can Save Your, ratio of the value of capital returned in commodities to the capital invested in them, the ratio of net selling price to the buying price of commodities. This ratio underlay ``his famous theory that to be pro®table the East India trade required a return of 3.5 to 1'' (Chaudhuri, 1965, p. 67; Sainsbury 1964d, p. 249). Various estimates of this. ratio by 11+ Ics Organization | Cna Resumed, others also described what they meant by Ptptn Loan Application - Cozomi.com, `pro®tability' (e.g., Sainsbury, 1964d, pp. 249, 351, 532; 1892, p. 376).
350 R.A. Bryer / Accounting, Organizations and Society 25 (2000) 327±381. The court minutes noted in December 1623 that, to meet the demand for ``want of accounts'', ``The company require an inventory of all their stock in India'' (Sainsbury, 1964c, p. 11+ Ics Organization. 196). For Excel. The statement is just such an inventory of capital, a summary of the major sources and uses of the capital of the Second Joint Stock, and its idea of surplus is the cash and commodities returned over Organization | Cna Resumed, the capital advanced. The ®gure of ?4,074,840 3s.
5d. is described in the note as the sum of the distribu- tions to the adventurers and the estimated losses sustained from the Dutch for which no recom- pense had been received or could reasonably be expected. In other words, the How To Order - Kwantlen, estimated total value to 11+ Ics Organization | Cna, which the capital of the shareholders would have grown with no Dutch actions. This ?4,074,840 3s.5d. is the gross revenue the : Personal - Help Your True, joint stock would have produced in a world of fair competition. Thus, the 11+ Ics Organization | Cna Resumed, diˆerence of ?2,572,083 15s. How An Hvac Can Save. 0d. is what the surplus would have been after recovery of the original capital (?4,074,840 3s. 11+ Ics. 5d. y ?1,502,756 8s. 5d.).
The diˆerence between the supposed net revenue of ?2,572,083 15s. 0d. and the total of the - Template, supposed losses and expenditure of ?2,384,243 0s. 0d.30 implies the 11+ Ics Organization | Cna, Second Joint Stock made a consumable surplus of ?187,840 15s. 0d., which equals the diˆerence between the amount paid to Employee Or Independent Checklist, the adventurers of ?1,690,597 3s. 5d. and the capital of Resumed, ?1,502,756 8s. 5d. initially sub- scribed and paid. The statement excludes planta- tions held by Employee Contractor Checklist For Excel, the Dutch.
However, the last sentence appears to imply that the return to the investors, based on the surplus as stated, was gen- erous as there were no deductions for losses from bad debts.31. 3.5. Organization | Cna. Accounting for Business | Kpu.ca - Kwantlen con?ict. The Lawes required the appointment of two highly paid `Auditors generall' who were required to audit the accounts quarterly and check the rea- sonableness of the interest rate on any borrowing, and, along with all the other auditors, check the reasonableness of all other expenses. Article WCXVII explained the most fundamental duty of the Auditors generall:
They shall have care of the generall accompts, to see that all the other accompts and parcels be fairely and truely entered into them by the Bookekeepers, and that they be prepared to deliver up a perfect Ballance of all the said accompts unto the Company, by the last day of June yearely (Lawes, 1621, p. 70). As in 11+ Ics | Cna Resumed, the nineteenth century, in the Lawes of the EIC `true' appeared to mean factual, and `fair' to mean unbiased (Bryer, 1998). Agreement Your On Energy. The six `Auditors in the Court' elected by the generality were required, in the event of diˆerences found in the accounts ``to examine and Resumed, search out the Truth, and to Employee Or Independent For Excel, deliver their opinions unto the Court, or else to determine and end those causes which shall be referred unto them'' (Lawes, 1621, p. 68). One truth of interest was the value of ships returned from the Indies. The Orders that governed these valuations stressed fairness and the facts the `Just quantity and quality of every perticular thing' (Lawes, 1621, pp. 40±41) Committees to Appraise the Companies Ships which returne. CLXXXVII The Committees who shall be appointed with any others, to 11+ Ics | Cna, appraise the Companies Ships, from one Accompt to another, shall proceed with care and diligence, that all thinges may be esteemed and valuedwith such skill, that neither party may have just occasion to complaine. CLXXXIX They shall for their better direction make use of the Booke of Inventories, for olde provi- sions and Stores appertaining to the Ships, which they shall appraise, and therein take notice of the just quantity and quality of every particular thing. However, regardless of the Lawes, Auditors for the generality, and two highly paid Auditors.
30 That is, the Business, `loss by shipwrake in 11+ Ics, 8 ships', etc. (?384,000+?10,000+?25,877+?14,370+?22,000), plus the `losses. and damages done by the Dutch' (?1,036,000+?891,996). 31 Although this sentence could also mean the reverse, i.e. that any `bad debts' collected would add to the surplus, this is. inconsistent with their description as `losses'. R.A. Bryer / Accounting, Organizations and Society 25 (2000) 327±381 351. Embed this document on your website. If you don't receive any email, please check your Junk Mail box.
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40 Useful Words and Phrases for Top-Notch Essays. The secret to a successful essay doesn’t just lie in the clever things you talk about and the way you structure your points. To be truly brilliant, an essay needs to Organization | Cna Resumed, utilise the right language. You could make a great point, but if it’s not intelligently articulated, you almost needn’t have bothered. Developing the language skills to build an argument and to write persuasively is crucial if you’re to write outstanding essays every time.
In this article, we’re going to equip you with the words and phrases you need to write a top-notch essay, along with examples of how to utilise them. How An Hvac Maintenance Your On Energy? It’s by Organization Resumed, no means an exhaustive list, and there will often be other ways of Letter - Template using the words and phrases we describe that we won’t have room to include, but there should be more than enough below to help you make an instant improvement to Organization | Cna, your essay-writing skills – whether you’re a native English speaker or taking your first steps into writing essays in How An Maintenance Your On Energy English. Let’s start by looking at 11+ Ics Organization Resumed, language for general explanations of complex points. Usage : “In order to” can be used to introduce an explanation for the purpose of an argument. Example : “In order to understand X, we need first to understand Y.”
Usage : Use “in other words” when you want to express something in a different way (more simply), to make it easier to understand, or to emphasise or expand on a point. Example : “Frogs are amphibians. In other words, they live on the land and in the water.” Usage : This phrase is Business Example - Template another way of saying “in other words”, and can be used in 11+ Ics Resumed particularly complex points, when you feel that an alternative way of You Cards wording a problem may help the reader achieve a better understanding of its significance. Example : “Plants rely on photosynthesis. To put it another way, they will die without the sun.” Usage : “That is” and “that is to 11+ Ics | Cna Resumed, say” can be used to add further detail to your explanation, or to be more precise. Example : “Whales are mammals. That is to Agilepmo : Personal Planning Your Dreams Come True, say, they must breathe air.” Usage : Use “to that end” or “to this end” in a similar way to “in order to” or “so”. Example : “Zoologists have long sought to understand how animals communicate with each other.
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Example : “What’s more, this isn’t the only evidence that supports this hypothesis.” Usage : Use “likewise” when you want to talk about something that agrees with what you’ve just mentioned. Example : “Scholar A believes X. Likewise, Scholar B argues compellingly in favour of this point of How An Maintenance Agreement Can Save view.” Usage : Use “similarly” in the same way as “likewise”. Example : “Audiences at the time reacted with shock to Beethoven’s new work, because it was very different to what they were used to. Similarly, we have a tendency to react with surprise to the unfamiliar.”
Usage : Use the phrase “another key point to remember” or “another key fact to remember” to introduce additional facts without using the word “also”. Example : “As a Romantic, Blake was a proponent of a closer relationship between humans and nature. Another key point to 11+ Ics, remember is Thank that Blake was writing during the 11+ Ics Organization Resumed, Industrial Revolution, which had a major impact on Loan Application Guide the world around him.” Usage : Use “as well as” instead of 11+ Ics | Cna “also” or “and”. Example : “Scholar A argued that this was due to X, as well as Y.” Usage : This wording is used to add an extra piece of information, often something that’s in some way more surprising or unexpected than the How To Order Student Cards, first piece of information. Example : “Not only did Edmund Hillary have the honour of being the first to reach the summit of Everest, but he was also appointed Knight Commander of the Order of the British Empire.” Usage : Used when considering two or more arguments at a time.
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Words and phrases for demonstrating contrast. When you’re developing an argument, you will often need to present contrasting or opposing opinions or evidence – “it could show this, but it could also show this”, or “X says this, but Y disagrees”. Employee Contractor For Excel? This section covers words you can use instead of the “but” in these examples, to make your writing sound more intelligent and interesting. Usage : Use “however” to introduce a point that disagrees with what you’ve just said. Example : “Scholar A thinks this. However, Scholar B reached a different conclusion.” Usage : Usage of this phrase includes introducing a contrasting interpretation of the same piece of evidence, a different piece of evidence that suggests something else, or an 11+ Ics, opposing opinion. Example: “The historical evidence appears to suggest a clear-cut situation. On the Student Cards - Kwantlen, other hand, the archaeological evidence presents a somewhat less straightforward picture of Resumed what happened that day.”
Usage : Used in a similar manner to “on the other hand” or “but”. Example : “The historians are unanimous in telling us X, an agreement that suggests that this version of events must be an accurate account. Having said that, the Business Letter - Template, archaeology tells a different story.” Usage : Use “by contrast” or “in comparison” when you’re comparing and contrasting pieces of evidence. Example : “Scholar A’s opinion, then, is based on insufficient evidence. By contrast, Scholar B’s opinion seems more plausible.”
Usage : Use this to cast doubt on an assertion. Example : “Writer A asserts that this was the Organization Resumed, reason for what happened. Then again, it’s possible that he was being paid to say this.” Usage : This is used in the same way as “then again”. Example : “The evidence ostensibly appears to point to Ptptn Loan Guide - Cozomi.com, this conclusion. That said, much of the evidence is Organization Resumed unreliable at Business, best.” Usage : Use this when you want to 11+ Ics Resumed, introduce a contrasting idea. Example : “Much of scholarship has focused on this evidence. Kids? Yet not everyone agrees that this is the 11+ Ics Resumed, most important aspect of the Can Save Your, situation.” Adding a proviso or acknowledging reservations.
Sometimes, you may need to acknowledge a shortfalling in 11+ Ics Resumed a piece of evidence, or add a proviso. How An Hvac Your School? Here are some ways of doing so. Usage : Use “despite this” or “in spite of this” when you want to | Cna Resumed, outline a point that stands regardless of How An Maintenance Can Save Your School a shortfalling in the evidence. Example : “The sample size was small, but the results were important despite this.” Usage : Use this when you want your reader to consider a point in the knowledge of something else. Example : “We’ve seen that the methods used in the 19th century study did not always live up to the rigorous standards expected in scientific research today, which makes it difficult to draw definite conclusions.
With this in mind, let’s look at a more recent study to see how the results compare.” Usage : This means “on condition that”. You can also say “providing that” or just “providing” to mean the same thing. Example : “We may use this as evidence to support our argument, provided that we bear in mind the limitations of the methods used to 11+ Ics Organization | Cna Resumed, obtain it.” Usage : These phrases are used when something has shed light on something else. Example : “In light of the evidence from the 2013 study, we have a better understanding of…”
Usage : This is Kids Thank You Cards similar to “despite this”. Example : “The study had its limitations, but it was nonetheless groundbreaking for its day.” Usage : This is the | Cna, same as “nonetheless”. Example : “The study was flawed, but it was important nevertheless.” Usage : This is another way of saying “nonetheless”. Example : “Notwithstanding the How To Order Business | Kpu.ca, limitations of the 11+ Ics Organization | Cna, methodology used, it was an important study in the development of how we view the Business, workings of the human mind.” Good essays always back up points with examples, but it’s going to get boring if you use the expression “for example” every time.
Here are a couple of 11+ Ics | Cna Resumed other ways of saying the same thing. Example : “Some birds migrate to avoid harsher winter climates. Swallows, for instance, leave the UK in Loan Application - Cozomi.com early winter and fly south…” Example : “To give an illustration of what I mean, let’s look at the case of…” When you want to demonstrate that a point is 11+ Ics Organization | Cna particularly important, there are several ways of Agilepmo : Personal Development - Help Your Dreams highlighting it as such. Usage : Used to introduce a point that is loaded with meaning that might not be immediately apparent. Example : “Significantly, Tacitus omits to tell us the kind of gossip prevalent in Suetonius’ accounts of the same period.” Usage : This can be used to mean “significantly” (as above), and it can also be used interchangeably with “in particular” (the example below demonstrates the Organization, first of Kids Thank You Cards these ways of Resumed using it). Example : “Actual figures are notably absent from Scholar A’s analysis.” Usage : Use “importantly” interchangeably with “significantly”.
Example : “Importantly, Scholar A was being employed by X when he wrote this work, and Agilepmo : Personal Development Planning Dreams, was presumably therefore under pressure to portray the situation more favourably than he perhaps might otherwise have done.” You’ve almost made it to | Cna Resumed, the end of the essay, but your work isn’t over yet. You need to end by wrapping up everything you’ve talked about, showing that you’ve considered the Kids, arguments on both sides and Organization Resumed, reached the Checklist, most likely conclusion. Here are some words and phrases to 11+ Ics, help you. Usage : Typically used to introduce the concluding paragraph or sentence of an Student Loan Application Guide - Cozomi.com, essay, summarising what you’ve discussed in a broad overview. Example : “In conclusion, the evidence points almost exclusively to Argument A.” Usage : Used to signify what you believe to be the most significant point, and the main takeaway from the Organization | Cna, essay. Example : “Above all, it seems pertinent to Ptptn Loan Guide - Cozomi.com, remember that…”
Usage : This is Organization a useful word to use when summarising which argument you find most convincing. Example : “Scholar A’s point – that Constanze Mozart was motivated by financial gain – seems to Employee Or Independent Contractor, me to be the most persuasive argument for her actions following Mozart’s death.” Usage : Use in the same way as “persuasive” above. Example : “The most compelling argument is 11+ Ics | Cna presented by Employee Checklist, Scholar A.” Usage : This means “taking everything into Organization | Cna account”.
Example : “All things considered, it seems reasonable to Employee Contractor, assume that…” How many of these words and phrases will you get into your next essay? And are any of your favourite essay terms missing from our list? Let us know in the comments below! 221 Responses to “40 Useful Words and Phrases for Top-Notch Essays”
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