What question did this study set out to answer?

The aim is to explore early accounting practices through the records of The John Stevens Shop.

Selections From a Pre-Revolutionary Accounting Record.

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An investigation reveals early use of double entry bookkeeping in a Rhode Island firm.

The aim is to explore early accounting practices through the records of The John Stevens Shop.
Conducted a random reading of historical business records
Obtained a photo-offset copy of the original account book
Analyzed debit and credit notations and their presentation
Compared practices with customary English and American standards
Identified systematic use of debit and credit notation in account entries
Noted potential early adoption of double entry bookkeeping in America
Highlighted inconsistencies with English balance sheet presentation

Robert Jennings (1962) studied this question.

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