The paper briefly describes the entries recorded in the journal of a Baltimore merchant during the latter 18th and early 19th centuries—twenty-seven years. Topics covered include entries in dual currency, composition of journal entries, method of posting, handling of contra accounts, and unusual transactions. An analysis of these journal entries provides insight into the rules of book-keeping and the economic and domestic lives of the citizens during this period in time.
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© 1983 American Accounting Association
1983
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