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Accounting -- Study and teaching -- History -- Sources

 Subject
Subject Source: Library of Congress Subject Headings

Found in 2 Collections and/or Records:

Job Shrev cyphering book

 Collection — Box small col. 50
Identifier: Col-1046
Content Description

Cyphering book kept by Job Shrev (also spelled Shreve), and dated 1805. The cyphering book covers mathematical topics such as simple interest, rebate or discount, barter, fellowship, loss and gains, exchange, vulgar fractions, and addition and subtraction of vulgar fractions. There are small drawings throughout, and at the bottom of page 108 is a draft of a short letter to an acquaintance noting a visit to Philadelphia, Pennsylvania, and a lack of good skating.

Dates: 1805
Found in: Winterthur Library

Ledger "A" and "B"

 Collection — Box small col. 54
Identifier: Col-1075
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...
Dates: 1836
Found in: Winterthur Library