Conjectures on Colonial Accounting History in Australia

This article analyses three current conjectures regarding Australian accounting history between 1788 and 1817. All relate to double entry bookkeeping. First, that it was practised in Australia before 1817: second, that it was introduced to Australia by Lieutenant John Palmer. RN. in 1788: and third, that its teaching in Australia can be traced to the period 1804–6. Additional conjectures are proposed about the introduction of double entry bookkeeping to Australia and the identity of Australia's first double entry accountant. It is argued that the pioneering of double entry bookkeeping in the colony of New South Wales should not be located before 1810.