Using an historical account book as a teaching tool

Abstract

Historical account books from the 18th and 19th centuries are valuable historical documents reflecting the activities of individuals many years ago and shedding light on the way they lived. Such books can be used to teach accounting. From our experience, these books serve to motivate students to learn about the basic aspects of the accounting process. Students are curious about how a book of this nature was prepared, what specific purposes it served, and how it is similar to and different from modern account books. Using these books can also foster interdisciplinary instruction, i.e. accounting and history. Both subject areas relate to an account book. Attempting to explain and understand transactions requires some knowledge of the history of the period in which the book was prepared. In this study, specifics are given on the instructional approach we recommend. While a book of this kind can be used in different ways and degrees in a variety of accounting courses including introductory financial, intermediate, and advanced at the undergraduate and graduate levels, we focus in this case study on its use in introductory financial accounting.Account books, accounting history, single entry, instructional approach, teaching accounting,

Elucidating needs, lifestyles, and community: researching a late eighteenth-century account book from Lexington, Virginia

“…These characteristics also apply to most other account books of this period. 1,2 (An approach to using this account book in the classroom appears in Bloom & Solotko, 2005. ) Razek (1985) analyzes the detailed historical account books of southern US plantations that kept slaves in the mid-1800s, including the attributes of each slave.…”

Accounting education literature review (2003–2005)

“…Bloom and Solotko (2005) described teaching the basics of accounting with an historical perspective of the subject using historical account (ledger) books from the 18th to 19th centuries; sample ledgers are reproduced in an Appendix. Coyne (2005) described handling the point in class when many of the students look uninterested in or unable to concentrate on the subject, a point that Coyne calls ''hitting the wall''.…”