Daniel Harvey's ledger, 1623-1646, in context

Basil Yamey

Accounting History Review, 2010, vol. 20, issue 2, 163-176

Abstract: The double-entry ledger (1623-1646) of Daniel Harvey and Company was kept in a sealed wrought-iron chest from 1821 to 2001. It is a large, heavy book recording the business dealings of the substantial Harvey partnership under the management of Daniel Harvey, brother of the famous physician William Harvey. This article deals with selected features of the double-entry ledger, considered in the context of practice at the time.

Keywords: early account books; double-entry bookkeeping; mercantile accounts; two-currencies accounts (search for similar items in EconPapers)
Date: 2010
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DOI: 10.1080/09585206.2010.485746

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