The account book of a Derbyshire farm of the eighteenth century 1
Authors:
Geoffrey A. Lee a;
Richard H. Osborne a
| Affiliation: | a University of Nottingham, |
DOI:
10.1080/09585209400000041
Publication Frequency:
3 issues per year
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Abstract
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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1The authors are grateful to the following persons/institutions for their valuable assistance in preparing this paper: Mrs Mary Blackall, a descendant of the eighteenth-century Osborne family and custodian of the First Osborne Farm Ledger (1697-1745); the University of Nottingham; National Westminster Bank Research Fund, for a grant to finance the research; and Mr Martin Whyld, for transcribing the MS.
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