chapter  7
36 Pages

Structure and Usage of Nineteenth Century Pastoral Accounting Information

Based on the findings reported in the previous chapter for the 23 pastoral entities comprising the research sample, this chapter examines the structure and usage of accounting information prepared for preFederation pastoral industry engagement in the Western District. In so doing, this chapter identifies generally adopted accounting practices and certain minority practices and also delineates changes in accounting practice throughout the period 1836 to 1900. The chapter comprises three main sections. The first section presents an analysis of the accounting information observed in surviving financial records. The second section analyses accounting information of a non-financial operating nature as contained in surviving volume records. A discussion of the combined use of financial and volume records in pre-Federation pastoralism follows in the third section.