Bibliography

Articles & Blog Posts

Baxter, W[illiam] T. “Credit, Bills, and Bookkeeping in a Simple Economy.” Accounting Review XXI (April 1946): 154–66.

Baxter, William T. “Observations on Money, Barter, and Bookkeeping.” Accounting Historians Journal XXXI (June 2004), 129-39.

Bloom, Robert, and John Solotko. “Barter Accounting in the US during the Late Eighteenth and Early Nineteenth Centuries.” Accounting History: Journal of the Accounting History Special Interest Group of the Accounting Association of Australia and New Zealand, New Series, IX (March 2004), 91-108.

Bloom, Robert, and John Solotko. “Elucidating Needs, Lifestyles, and Community: Researching a Late Eighteenth-Century Account Book from Lexington, Virginia.” Accounting History: Journal of the Accounting History Special Interest Group of the Accounting Association of Australia and New Zealand, New Series, XIII (August 2008), 333-52.

Cloyd, Helen M. “George Washington as an Accountant.” Accounting Historians Journal VI (Spring 1979), 87-91.

Coleman, Almand R., William G. Shenkir, and Williard E. Stone. “Accounting in Colonial Virginia: A Case Study.” Journal of Accountancy CXXXVIII (July 1974): 32-43.

Crews, Ed. "How Much Is That in Today’s Money?" Colonial Williamsburg Journal, Summer 2002, http://www.history.org/foundation/journal/Summer02/money2.cfm.

De Roover, Raymond [A.]. “Early Accounting Problems of Foreign Exchange.” Accounting Review XIX (October 1944): 381–407.

Esguerra, Nicolas. "On July 4, 1776, George Washington Bought A Broom." NPR Planet Money, July 2, 2012. http://www.npr.org/sections/money/2012/07/02/155570245/on-july-4-1776-george-washington-bought-a-broom.

Hollister, Joan, and Sally M. Schultz. “The Elting and Hasbrouck Store Accounts: A Window into Eighteenth-Century Commerce.” Accounting History: Journal of the Accounting History Special Interest Group of the Accounting Association of Australia and New Zealand, New Series, XII (November 2007), 427-40.

Johnson, Hans V. “Merchant-Accountants [New York, 1765-1820].” Management Accounting LVIII (October 1976), 57-61.

Mepham, M[ichael] J. "The Eighteenth-Century Origins of Cost Accounting." Abacus XXIV (March 1988), 55-74.

Mepham, Michael J. "The Scottish Enlightenment and the Development of Accounting." Accounting Historians Journal XV (Fall 1988), 151-76.

Miller, Julie. "'Make Speedy Payment': Women, Business and George Washington." Library of Congress Blog, March 27, 2015, http://blogs.loc.gov/loc/2015/03/make-speedy-payment-women-business-and-george-washington/.

Miller, Julie. "George Washington and the Weaving of American History." Library of Congress Blog, March 10, 2015, http://blogs.loc.gov/loc/2015/03/george-washington-and-the-weaving-of-american-history/.

Miller, Julie. "George Washington’s Philadelphia Household, 1793-1794." Library of Congress Blog, February 19, 2014, http://blogs.loc.gov/loc/2014/02/george-washingtons-philadelphia-household-1793-1794/.

Price, Jacob M. “Directions for the Conduct of a Merchant’s Counting House, 1766.” Business History XXVIII (July 1986), 134-50.

Ragsdale, Bruce A.  "George Washington, the British Tobacco Trade, and Economic Opportunity in Prerevolutionary Virginia," Va. Mag., 97 (1989): 132-62.

Schultz, Sally M., and Joan Hollister. “Single-Entry Accounting in Early America: The Accounts of the Hasbrouck Family.” Accounting Historians Journal XXXI (June 2004), 141-74.

Schultz, Sally M. and Joan Hollister. “Jean Cottin, Eighteenth-Century Huguenot Merchant.” New York History LXXXVI (Spring 2005), 133-67.

Sheldahl, Terry K. “America’s Earliest Recorded Text in Accounting: [Thomas] Sargeant’s 1789 Book [An Introduction to the Counting House].” Accounting Historians Journal XII (Fall 1985), 1-42.

Sheldahl, Terry K. “A Bookseller Directory of Double Entry Works Available in Eighteenth-Century America.” Accounting, Business and Financial History IV (May 1994), 203-35.

Shenkir, William G., Glenn A. Welsch, and Bear, James A., Jr. “Thomas Jefferson: Management Accountant.” Journal of Accountancy CXXXIII (April 1972): 33-47.

Stertzer, Jennifer. "Working with the Financial Records of George Washington: Document vs. Data." Digital Studies / Le champ numérique [Online] (26 January 2014), http://www.digitalstudies.org/ojs/index.php/digital_studies/article/view/247.

Stone, Williard [E.] “Accounting Woes, Pilgrim Style.” Massachusetts CPA Review XLIX (November/December 1975), 7-8, 36.

Stone, Williard E. “1794 Middletown, Delaware — From Accounting Records.” Accounting Historians Journal VI (No. 1, 1979), 39-52.

Voke, Albert F. “Accounting Methods of Colonial Merchants in Virginia.” Journal of Accountancy XLI (July 1926): 1–11.

Wootton, Charles W., and Mary Virginia Moore. “The Legal Status of Account Books in Colonial America.” Accounting History: Journal of the Accounting History Special Interest Group of the Accounting Association of Australia and New Zealand, New Series, V (May 2000), 33-58.

Yamey, Basil S. “The ‘Particular Gain or Loss Upon Each Article We Deal In’: An Aspect of Mercantile Accounting, 1300-1800.” Accounting, Business and Financial History X (March 2000), 1-12.

Books & Book Chapters

Baxter, W[illiam] T. “Accounting in Colonial America.” In Studies in the History of Accounting, edited by A[nanias] C. Littleton and B[asil] S. Yamey, 272–87. Homewood, Illinois: Richard D. Irwin, Inc., 1956.

Baxter, W[illiam] T., ed. Studies in Accounting. London: Sweet & Maxwell, 1950.

Booth, Benjamin. A Complete System of Book-Keeping, By an Improved Mode of Double-Entry…to Which Are Added a New Method of Stating Factorage Accounts, Adopted Particularly to the Trade of the British Colonies. London, England: Welles, Grosvenor & Chater, J. Johnson, 1789.

Boyns, Rosemary E., Trevor Boyns, and John Richard Edwards. Historical Accounting Records: A Guide for Archivists and Researchers. London, England: Society of Archivists, 2000.

Bywater, M[ichael] F., and B[asil] S. Yamey. Historic Accounting Literature: A Companion Guide. London, England: Scolar Press; Tokyo, Japan: Yushodo Press, 1982.

Colt, John Caldwell. The Science of Double Entry Bookkeeping, Simplified, Arranged, and Methodized: Containing, Also, a Key, Explaining the Manner of Journalizing, and the Nature of the Business Transaction of Each of the Day-book Entries. 45th ed. New York: Lamport, Blakeman & Law, 1853.

Crittenden, A. F., and S[amuel] W. Crittenden. An Inductive and Practical System of Double Entry Book-keeping on an Entirely New Plan…. “School Edition.” Philadelphia, Pennsylvania: E. C. and J. Biddle, 1845.

Duff, Peter. Duff's Book-keeping, by Single and Double Entry: Practically Illustrating Merchants', Manufacturers', Private Bankers', Railroad, and National Bank Accounts. 20th ed., enl. and rev. New York: Harper & brothers, 1883.

Fisher, George. The American Instructor: Or, Young Man's Best Companion: Containing Spelling, Reading, Writing, and Arithmetick ... to Which Is Added the Poor Planter's Physician ... and Also Prudent Advice to Young Tradesmen and Dealers. The tenth edition revised and corrected. Philadelphia: Printed by B. Franklin and D. Hall, 1753.

Gambino, Anthony J., and John R. Palmer. Management Accounting in Colonial America. [National Association of Accountants, Publication, No. 7685]. New York, New York: National Association of Accountants, [1976].

Holmes, William. “Accounting and Accountants in Massachusetts.” In Three Centuries of Accounting in Massachusetts, edited by William Holmes, Linda H. Kistler, and Louis S. Corsini, 98-139. New York, New York: Arno Press, 1978.

Holmes, William. "Joint Venture Accounting in Early Colonial America.” In Three Centuries of Accounting in Massachusetts, edited by William Holmes, Linda H. Kistler, and Louis S. Corsini, 60-81. New York, New York: Arno Press, 1978.

Holmes, William, Linda H. Kistler, and Louis S. Corsini, eds. Three Centuries of Accounting in Massachusetts. New York, New York: Arno Press, 1978.

Littleton, A[nanias] C., and B[asil] S. Yamey, eds. Studies in the History of Accounting. Homewood, Illinois: Richard D. Irwin, Inc., 1956.

Mair, John. Book-keeping Methodiz’d: Methodical Treatise of Merchants-Accompts, According to the Italian Form. [1st edition]. Edinburgh, Scotland: W. Sands, 1736.

Marsh, C. C. The Science of Double-entry Book-keeping: Simplified by the Introduction of an Infallible Rule for Dr. and Cr. Calculated to Insure a Complete Knowledge of the Theory and Practice of Accounts. Philadelphia, 1830.

McCusker, John J, and American Antiquarian Society. How Much Is That In Real Money?: A Historical Price Index for Use As a Deflator of Money Values In the Economy of the United States. Worcester, MA: American Antiquarian Society, 1992.

McCusker, John J. Money and Exchange In Europe and America, 1600-1775: A Handbook. Chapel Hill, N.C.: Published for the Institute of Early American History and Culture, Williamsburg, Va., by the University of North Carolina Press, 1978.

McCusker, John J., and Russell R Menard. The Economy of British America, 1607-1789. Chapel Hill: Published for the Institute of Early American History and Culture by the University of North Carolina Press, 1985.

McMickle, Peter L., and Richard G. [J.] Vangermeersch. The Origins of a Great Profession: A Monograph to Accompany an Exhibition at Columbia University of Rare Accounting Books and Manuscripts from the Montgomery Collection in Honor of the Centennial of the American Institute of CPAs. [Memphis, Tennessee]: Academy of Accounting Historians, 1987.

Websites

English Weights and Measures. http://coxresearcher.com/definitions/measure.htm.

Measuring Worth: Purchasing Power of Money in the United States from 1774 to Present. https://www.measuringworth.com/ppowerus/ - A calculator that compares the relative value of a past amount of dollars to a present amount.

Short Title List
[shortened titles, listed first, of the following bibliographic sources are used in annotation]

Bakeless, Turncoats, Traitors and Heroes
John Bakeless. Turncoats, Traitors and Heroes. Philadelphia, 1959.

Beirne, “Robert Eden”
Rosamond Randall Beirne. “Portrait of a Colonial Governor: Robert Eden.” Maryland Historical Magazine 45 (1950): 153–75, 294–311.

Biog. Dict. of the Maryland Legislature
Edward C. Papenfuse et al., eds. A Biographical Dictionary of the Maryland Legislature, 1635–1789. 2 vols. Baltimore, 1979–85.

Blanton, Medicine in Virginia
Wyndham B. Blanton. Medicine in Virginia in the Eighteenth Century. Richmond, 1931.

Brigham, American Newspapers
Clarence S. Brigham. History and Bibliography of American Newspapers, 1690–1820. 2 vols. Worcester, Mass., 1947.

Cox, Historic Alexandria
Ethelyn Cox. Historic Alexandria, Virginia, Street by Street: A Survey of Existing Early Buildings. Historic Alexandria Foundation, 1988.

Crane, Elizabeth Drinker Diary
Elaine Forman Crane et al., eds. The Diary of Elizabeth Drinker. 3 vols. Boston, 1991.

Crozier, Buckners
William Armstrong Crozier, ed. The Buckners of Virginia and Allied Families of Strother and Ashby. New York, 1907.

Cutten, The Silversmiths of Virginia
George Barton Cutten. The Silversmiths of Virginia (Together with Watchmakers and Jewelers) from 1694 to 1850. Richmond, Va., 1952.

Davis, American Corporations
Joseph Stancliffe Davis. Essays in the Earlier History of American Corporations. Vol. 16, 1917.

Delaplaine, Life of Thomas Johnson
Edward S. Delaplaine. The Life of Thomas Johnson: Member of the Continental Congress, First Governor of the State of Maryland, and Associate Justice of the United States Supreme Court. New York, 1927.

DHRC
John P. Kaminski et al., eds. The Documentary History of the Ratification of the Constitution. 26 vols. to date. Madison, Wis., 1976—.

“French Traveller”
“Journal of a French Traveller in the Colonies, 1765, I.” American Historical Review 26 (1920–21): 726–47.

Greene Papers
Richard K. Showman et al., eds. The Papers of General Nathanael Greene. 13 vols. Chapel Hill, N.C., 1976–2005.

Griffin, Catalogue of the Washington Collection
Appleton P.C. Griffin, comp. A Catalogue of the Washington Collection in the Boston Athenæum. Cambridge, Mass., 1897.

James, Lower Norfolk
Edward W. James, ed. The Lower Norfolk County Virginia Antiquary. Vols. 1–5. 1895–1906.

Jefferson Papers
Julian P. Boyd et al., eds. The Papers of Thomas Jefferson. 40 vols. to date. Princeton, N.J., 1950—.

JHB
H. R. McIlwaine and John Pendleton Kennedy, eds. Journals of the House of Burgesses of Virginia. 13 vols. Richmond, 1905–15.

Jones, Finger-Ring Lore
William Jones. Finger-Ring Lore: Historical, Legendary, & Anecdotal. New ed. London, 1898.

Lee, Lee of Virginia
Edmund Jennings Lee. Lee of Virginia, 1642–1892: Biographical and Genealogical Sketches of The Descendants of Colonel Richard Lee . . .. Philadelphia, 1895.

Leigh, Reports
Benjamin Watkins Leigh. Reports of Cases Argued and Determined in the Court of Appeals and in the General Court of Virginia. 12 vols. Richmond, 1830–44.

MacVeagh, Cresswell’s Journal
Lincoln MacVeagh, ed. The Journal of Nicholas Cresswell, 1774–1777. New York, 1924.

Miller, Artisans and Merchants of Alexandria
T. Michael Miller, comp. Artisans and Merchants of Alexandria, Virginia, 1780–1820. 2 vols. Bowie, Md., 1991–92.

Moore, Seaport in Virginia
Gay Montague Moore. Seaport in Virginia: George Washington’s Alexandria. 1949. Reprint. Charlottesville, Va., 1972.

Morris Papers
E. James Ferguson et al., eds. The Papers of Robert Morris, 1781–1784. 9 vols. Pittsburgh, 1973–99.

Netherton, Fairfax County
Nan Netherton et al., eds. Fairfax County, Virginia: A History. Fairfax County, Va., 1978–86.

Pa. Mag.
Pennsylvania Magazine of History and Biography. 138 vols. to date. 1877—.

Palmer, Biographical Sketches of Loyalists
Gregory Palmer. Biographical Sketches of Loyalists of the American Revolution. Westport, Conn., and London, 1984.

Philadelphia Directory 1785
Francis White. The Philadelphia Directory. Philadelphia, 1785.

Powell, Old Alexandria
Mary G. Powell. The History of Old Alexandria, Virginia: From July 13, 1749 to May 24, 1861. Richmond, 1928.

Roberts, Historic Forts
Robert B. Roberts. Encyclopedia of Historic Forts: The Military, Pioneer, and Trading Posts of the United States. New York, 1988.

Slaughter, Truro Parish
Philip Slaughter. The History of Truro Parish in Virginia. Edited by Edward L. Goodwin. Philadelphia, 1908.

Smith, Letters of Delegates
Paul H. Smith et al., eds. Letters of Delegates to Congress, 1774–1789. 26 vols. Washington, D.C., 1976–2000.

Sparks, Writings
Jared Sparks, ed. The Writings of George Washington; Being His Correspondence, Addresses, Messages, and Other Papers, Official and Private, Selected and Published from the Original Manuscripts. 12 vols. Boston, 1833–37.

Stetson, Four Mile Run
Charles W. Stetson. Four Mile Run Land Grants. Washington, D.C., 1935.

Va. Statutes [Hening]
William Waller Hening, ed. The Statutes at Large; Being a Collection of All the Laws of Virginia, from the First Session of the Legislature, in the Year 1619. 13 vols. 1819–23. Reprint. Charlottesville, Va., 1969.