This book, first published in 1989, reproduces and assesses several key works from the beginnings of the profession of accountancy. The articles featured partly formed the origins of American accountancy, and as such are extremely valuable reference resources for the historian of the profession.
1. Introduction: Bibliographic Context, Selected Biographical Matter and Prospective Nonbook Literature Searches 2. George Fisher’s Bookkeeping Chapter, Unattributed, from Bradford’s Manual, 1737 3. Charles Hutton’s Single Entry Course, 1788 4. Thomas Sarjeant on Mercantile Arithmetic, 1788 5. Sarjeant’s Counting house, the First Text Originating in the US, 1789 6. Samuel Freeman’s Municipal Accounting Chapter, 1791 7. Sarjeant on Federal Currency and Currency Exchange, 1793 8. Thomas Dilworth’s Book-keeper’s assistant, 1794 9. The Rev. Richard Turner’s New introduction, 1794