Managerial accounting on the U.S. 1758 frontier

              Williard E. Stone
PROFESSOR OF ACCOUNTING UNIVERSITY OF FLORIDA
MANAGERIAL ACCOUNTING ON THE U.S. 1758
FRONTIER
Colonel Henry Bouquet, a British officer, was second in command to Brigadier General John Forbes in the 1758 campaign against the French in western Pennsylvania. Colonel George Washington served under him as commander of the Virginia companies which took part in the Forbes expedition. Bouquet was an excellent organizer and played a leading role in the Forbes expedition which captured Fort Duquesne (later renamed Pittsburgh) from the French in 1758 and constructed the Forbes Road from Philadelphia to Pittsburgh over the Allegheny Mountains and secured it with frontier posts along the line of communications.
Although much of his work dealt with military strategy an even greater portion concerned the construction of the road and posts and the victualling of the troops under his command. In meeting these demands Bouquet displayed a knowledge of accounting and internal control. His use of management accounting is well demon-strated by the cost studies which he had prepared. He requested forecasts of the cost of transportation (alternative costs for use of wagons or canoes were estimated) and for other projects. One of the most interesting was the calculation of the expense for Indian warriors. The cost of "fitting them out and rewarding them for their services for the expedition exclusive of extraordinary encour-agements to be occasionally given for their good behavior taking scalps and prisoners. . . ."1 was:
"Calculation of Expenses for Indian Warriors
5 Stroud Mantles @ 20/each
5
0
0
1 Pair Stockings or Legings
0
3
9
2 Knives
0
2
0
1 Shirt and Flap or Britch Clout
0
11
3
All information for this paper was taken from The Papers of Henry Bouquet, Vol. II, The Forbes Expedition, Stevens, S. K., Kent, D. H., and Leonard, A. L., Editors, Harrisburg, The Pennsylvania Historical and Museum Commission, 1951.