Accounting Historians' Guide to London

by Prof. R.H.Parker

London has played an important part in the history of accounting. The purpose of this brief guide is to show clearly those places in and around the City of London which are of interest to accounting historians. The emphasis is on:

(a) the early English works on bookkeeping, notably Hugh Oldcastle's A Profitable Treatyce (1543); Jan Ympyn's A Notable and very excellente woorke (1547); James Peele's The Maner and fourme how to kepe a perfecte reconyng (1553) and The Pathwaye to perfectnes (1569); John Mellis' A Briefe Instruction (1588); John Carpenter's A Most Excellent Instruction (1632); Richard Dafforne's The Merchants Mirrour (1st ed. 1635), The Apprentices time-entertainer accomptantly (1st ed. 1640) and The English Merchants Companion (4th ed. 1700); John Collins' An Introduction to merchants accounts (1653); Abraham Liset's Amphithalami, or, The Accomptants Closet (1st ed. 1660); Roger North's The Gentleman Accomptant (1714); Charles Snell's Observations made upon examining the books of Sawbridge and company (1721); Daniel Defoe's Complete English Tradesman (1726); James Dodson's The Accountant ( 1750) and F. W. Cronhelm's Double Entry by Single (1818).

(b) surviving examples of early accounting records: not only journals and ledgers but also pipe rolls and tallies;

(c) the 19th century founding fathers of the English accountancy profession and the firms which descend from them, e.g. Coopers & Lybrand; Deloitte Haskins & Sells; Peat, Marwick, Mitchell & Co.; and Price Waterhouse & Co.

The City of London has endured two great fires (1666 and 1940) and much rebuilding, not all of it to the highest architectural standards. As a result few of the original buildings remain and an effort of the imagination is required to envisage the environment of even early 20th century accountants. A visit to the 1 Museum of London (corner of London Wall and Aldersgate St.) should, however, make the task easier.

• The Accountanting Historians Map of London
• Newgate Street
• Public Record Office Museum - has now moved from Chancery Lane to Kew
• Fleet Street
• The Strand
• London School of Economics, Houghton Street
• Temple
• Temple Place
• Puddle Dock/Baynard's Castle
• St.Paul's Churchyard
• Paternoster Row
• Guildhall Library, Aldermanbury
• Ironmonger Lane
• Mansion House Place
• London Bridge Station
• Royal Exchange
• Frederick's Place
• Budge Row
• Mark Lane
• Cullum Street
• Lombard Street
• Change Alley
• Leadenhall Street
• Throgmorton Street
• Bank of England
• Lothbury
• Coleman Street
• Threadneedle Street/Bishopsgate
• Chartered Accountants Hall,Moorgate Place
• Finsbury Pavement/Ropemaker Street/Bunhill Fields

Last Revised 15th Nov. 1995.
All contents copyright 1995 ICAEW Research Board