'Some Tudor merchants' accounts' in A C Littleton & B S Yamey (eds) Studies in the History of Accounting

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  • Name Accounting: internal issues inc costing, pricing, etc

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Explores the early use of double entry bookkeeping by English merchants. In particular reviews the variously surviving accounts of four merchants, viz: Thomas Howell of London, trading to Spain and relating to 1522-27; John Johnson of Calais, relating to 1534-38 plus later fragments; Thomas Laurence relating to 1565-69, 1574-82; and Sir Thomas Gresham, 1519-79