18世纪德比郡一个农场的帐簿

Geoffrey A. Lee, R. Osborne
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引用次数: 3

摘要

《奥斯本农场分类帐》(1697-1745)是一部以段落形式写成的原始个人分类帐,涉及老威廉·奥斯本(1648-1720)和他的儿子小威廉·奥斯本(1675-1745)的事务,他们是德比郡布莱斯福德Burrows Hall农场的连续所有者。本文的主要目的是评估这种农业会计记录对18世纪农民和当今会计/商业历史学家的有用性。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The account book of a Derbyshire farm of the eighteenth century
The Osbome Farm Ledger (1697–1745) is a primitive personal ledger in paragraph form, relating to the affairs of William Osborne senior (1648–1720) and his son William Osborne junior (1675–1745), successive owners of Burrows Hall Farm, Brailsford, Derbyshire. The principal objectives of the paper are to assess the usefulness of this type of agricultural accounting record to both the eighteenth-century farmer and the present-day accounting/business historian.
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