Barter accounting in the US during the late eighteenth and early nineteenth centuries From: Accounting History | Date: March 1, 2004| Author: Solotko, John; Bloom, Robert | Copyright Accounting History Special Interest Group of Accounting Association of Australia and New Zealand School of Accounting and Finance Mar 2004. Provided by ProQuest LLC.Copyright information

Abstract

This paper considers barter accounting as practised in the US during the eighteenth and nineteenth centuries. Different types of barter are described and illustrated. Background on the economic environment during these periods that was conducive to barter arrangements is furnished. Examples are provided of actual barter transactions taken from account books in the late 1700s and early 1800s. Furthermore, contemporary barter accounting and taxation practices are outlined and fo...

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