Sarjeant, Thomas. An Introduction to the Counting House;Accounting -- United States -- History
In 1789, seven years before the text developed by "pioneer American [accounting] author" William Mitchell appeared, Thomas Sarjeant of Philadelphia published An Introduction to the Counting House. It was a concise and able expression of a long...
Boston Manufacturing Company;Lawrence Manufacturing Company;Textile Industry -- Accounting;Cost accounting -- History;Waltham System
This study of the original accounting records of a pioneering American industrial enterprise narrows by one half the time lag between the earliest known English and American applications of industrial cost accounting. The research indicates that...
Chamberlain, Robert, fl. 1678-1679. Accomptants guide or merchants book-keeper
The ownership of a copy of Chamberlain's The Accountants Guide or Merchants Bookkeeper, 1686 is traced through six famous owners from 1700 for almost a century. It is now housed in the Boston Athenaeum.
This article is concerned with the problems of nineteenth century railroad asset valuation. The article presents some legal reasons for the early use of depreciation and continues with specific illustrations of railroad financial statements in the...
New England accounting historians are, of course, lucky. We sit on a whole mess of accounting dumps-state, city, town, local historical societies, museums, and private collections-not to speak of the large college collections. Much of it isn't even...
