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The ship-master's assistant and owner's manual

The ship-master's assistant and owner's manual: containing information, as well to merchants, masters of ships, and persons employed in the merchant service ... / The whole compiled from undoubted authority, and the acts of Parliament faithfully abridged, by a gentleman of the Inner Temple

Printed for David Steel (London; 1792)

An unusual item in the collection of Historical Accounting Literature. The section entitled "The Ship-master's complete method of keeping accounts" consists of 87 pages, four chapters. Of these only fifteen deal with the accounts, the remainder consisting of detailed instructions for officers on-board His Majesty’s Ships, of tables of provisions, sea wages and numbers of officers allowed different classes of ships, and of extensive tables of rates of exchange.

Bound in with the 297 pages of detailed information are tables of custom duties on goods imported into Great Britain, duties payable on goods imported into the United States of America and rules and regulations and pilotage for the harbours in Norway.

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This article was originally prepared by the library team in the mid-twentieth century to introduce the rare books and facsimiles in our collection to a wider audience. It is not intended as a piece of scholarly analysis and should not be read as such.

Historical Accounting Literature

The ICAEW collection of historical accounting literature currently comprises around 3,000 volumes and includes works published from the 15th century to the early 20th century. The collection includes books and journals in a variety of languages.

Find out more about the collection and its history.