According to some of the earliest printed expositions of bookkeeping and accounts, a businessman might keep two ledgers pertaining to the same set of transactions. The second ledger could be an exact copy of the original ledger, to be available if the latter were lost or destroyed. Or, one of...

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...

Merchandise accounts for each category of goods, voyage or venture are a prominent feature of many ledgers of the period 1300 to 1800. The characteristics of these accounts and the uses to which such accounts were put are considered.