Accounting -- History -- Sources

Scope and Contents Double-entry accounting ledger for the full year of 1836, with the earliest entries dated January 1 and the latest December 31. Manuscript entries in a neat, even hand, with amounts recorded in two columns labeled "$" and "cts"; amounts in the cents column are sometimes fractional. Creator unknown, but probably an American apprentice or student of bookkeeping: details of the ledger, including the punny names of some debtors (e.g. Abel Ableman, Conrade Compound, and Robert Retail), the...