Accounting for a brewery at Louisbourg*

Sandra Felton and Harvey Mann

Contemporary Accounting Research, 1990, vol. 7, issue 1, 261-277

Abstract: Abstract. This paper examines three accounting documents that have been preserved from records kept for a brewery built at Louisbourg, Canada, in 1759. As one of the earliest examples of English accounting in Canada, these documents provide insight into 18th century business practices in the North American colonies. Considering accounting texts of the period and documents preserved from businesses in the thirteen colonies, the study concludes that the statements prepared for the brewery were sophisticated in comparison to the accounting practices of this era. Résumé. Les auteurs examinent trois documents comptables tirés des registres d'une brasserie établie à Louisbourg, au Canada, en 1759. Ces documents, parmi les plus anciens spécimens de comptabilité anglaise au Canada, nous renseignent sur les méthodes comptables des colonies nord†américaines du XVIIIe siècle. Compte tenu des ouvrages comptables du temps et des documents produits par les entreprises des treize colonies et qui ont été conservés, les auteurs concluent que les états dressés pour la brasserie sont d'une complexité qui tranche sur les méthodes comptables de l'époque.

Date: 1990
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https://doi.org/10.1111/j.1911-3846.1990.tb00814.x

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Persistent link: https://EconPapers.repec.org/RePEc:wly:coacre:v:7:y:1990:i:1:p:261-277

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