after the French Revolution the seminaries in France had been closed down thereby closing off one avenue of education for men who wished to become priests. In 1792, the last of the Penal laws relating to the education of Catholics in Ireland had been repealed, and in 1793 a college was established in Carlow for the general education of young men. However Carlow College was established for the education of youth generally and not just for priestly training. At about this period it was clear to many that a rebellion was imminent (a rebellion did in fact take place in 1798) and the government of the time wanted to ensure that the Catholic clergy would support England. There was also the fear that so long as men went abroad for their training they would return to Ireland imbued with the ideas of democracy. Newman (1979), noted that as part of their case for the establishment of the college, the Bishops emphasised the danger of "contagion and infidelity" owing to the "pernicious maxims of licentious philosophy" to which students were exposed abroad. On 23rd April, 1795, "a bill for establishing a college for the better education for persons professing the Popish or Roman Catholic religion and intended for the Clerical ministry thereof" was put before Parliament. This bill passed through the Irish House of Commons without any significant opposition and was approved by King George III on the 5th June 1795.
During the late eighteenth and early nineteenth centuries there was no accounting profession as we would recognise it today. There was no governing body for accountants. Nor was there a standard setting authority as we have today in the ASB. Moves to create a professional body to govern and control the activities of practicing accountants only commenced around the mid-1800’s. These resulted in 1888 , in the grant of a Royal Charter establishing the Institute of Chartered Accountants in Ireland. The first Irish public accountant of whom there is any knowledge was Thomas Hogan, whose name appears in the Wilson’s Dublin directory for 1761. Robinson (1983), notes that the numbers listed as accountants over the next few ecades until the end of the century did not grow very significantly. Moreover, most of those listed as accountants carried on other trades in addition to their accountancy practices. It appears that the economic environment of the time did not afford sufficient opportunity for accountants to practice accountancy alone. However a trend that did emerge was the growing numbers of those engaged in the teaching of bookkeeping.
房地产公司二手房实习报告The first known text on double entry bookkeeping was published in 1494 by an Italian monk, Luca Pacioli (Brown and Johnston, 1963). It was not until 1543, however, that the first English language textbook on the subject The profitable Treatyce , was published. Clarke (1996), in his paper discusses the early Irish accounting texts. The first of these, The Key of Knowledge, was printed by S. Ammonet in 1696. A number of other texts that were written between this first publication and the end of the eighteenth century are also discussed in Clarke’s paper. These texts all deal with the topic of double-entry bookkeeping.The evidence shows that although the accounting profession in Ireland as we know it today was virtually non-existent during this period, traders were familiar with double-entry bookkeeping and that it was accepted as a method of recording transactions. However as will be discussed later the double entry system was not practised in Maynooth College during the period 1795 – 1832.
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