ABSTRACT
The Watercourse Distillery was founded in Cork, Ireland, in 1792. It sold its output (primarily whiskey) in both Ireland and Great Britain until its amalgamation with a number of local distilleries in 1868. From reviewing both archival and secondary sources, it can be determined that the Watercourse Distillery maintained a comprehensive set of financial accounting records in relation to their sales, costs, profit/loss, etc., which would have compared very favourably to other firms in existence at that time.
