Title: Ann Arbor (Mich.) Merchant's account book Creator: Anonymous Inclusive dates: 1833, 1849 Bulk dates: 1849 Extent: 1 volume Abstract:
This volume contains the double-entry bookkeeping records of a merchant based in Ann Arbor, Michigan, in 1849. The unidentified merchant sold a variety of goods to customers in and around Ann Arbor, Pittsfield, Whitmore Lake, Webster, and Hamburg, Michigan.
Language: The material is in English Repository: William L. Clements Library, University of Michigan
909 S. University Ave. The University of Michigan Ann Arbor, MI 48109-1190 Phone: 734-764-2347 Web Site: www.clements.umich.edu
Cataloging funded by the National Historical Publications and Records Commission (NHPRC). This collection has been processed according to minimal processing procedures and may be revised, expanded, or updated in the future.
Ann Arbor (Mich.) Merchant's Account Book, William L. Clements Library, The University of Michigan
This volume (8" x 12", 145 pages) contains the double-entry bookkeeping records of a merchant based in Ann Arbor, Michigan, in 1849. The unidentified merchant sold a variety of goods to customers in and around Ann Arbor, Pittsfield, Whitmore Lake, Webster, and Hamburg, Michigan. Most pages contain running accounts for specific individuals, with debits and credits noted in two columns. Notes along the margins of many pages indicate the customer's specific location in eastern Washtenaw County or southern Livingston County.
Though the merchant most often recorded sales of "sundries," the accounts occasionally specify items such as hats, shoes, coffee, ribbon, a broom, and sugar. Occasionally, he paid for errors made in previous bills. Customers paid in cash or in kind, most frequently with foodstuffs or items of clothing and sometimes with more unusual items, including a horse and buggy (p. 14). One note concerns a boarder named Carpenter who moved into a home in late August 1849 (p. 97). Though the merchant most frequently dealt with men, the ledger documents accounts with a few women and several firms. A fragment from a letter to Charles W. Butler concerning unsold land, dated January 19, 1833, in Ann Arbor, Michigan, is laid into the volume between pages 144 and 145.