Legislation of Ethics in the Early Years of the Securities and Exchange Commission
In: Review of Business & Finance Studies, v . 4 (2) p. 1-10
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In: Review of Business & Finance Studies, v . 4 (2) p. 1-10
SSRN
In: Accounting historians journal: a publication of the Academy of Accounting Historians Section of the American Accounting Association, Band 43, Heft 2, S. 39-58
ISSN: 2327-4468
This paper explores the accounting practices and cultural setting of a general merchandise store located in Natchez, Mississippi during the post-Civil War period in 1865. The store ledger records complete sales and payroll entries from January through December 1865. The facts concerning the store came from a "cash book" (referred to as the ledger) that recorded financial transactions both prior to and after the Civil War [Holland, 1837]. Our article asserts that, in spite of devastating economic conditions, merchandisers in general were able to continue as central figures in daily lives in the Natchez area.