chapter  9
Pages 16

This study has been concerned with the nature of accounting information prepared by non-corporate entities for pre-Federation pastoral industry engagement in the Western District of Victoria during the period 1836 to 1900. Based on examinations of surviving business records, it has presented evidence of the structure and usage of pastoral accounting information prepared in an unregulated financial reporting environment. Probable explanations for the pre-Federation pastoral accounting practices observed have been rendered. The study has endeavoured to augment our understanding of accounting's past. It also provides insights into accounting's present and might enable a broadening of our perspectives of accounting's future.