accountantship

En The Universal Dictionary of Trade and Comerce, obra de Savary traducida al ingles, corregida y aumentada por Malachy Postlethwayt, que se publico en Londres en 1751, hay un largo articulo que, bajo la entrada de "Mercantile Accountantship", entre otras cosas, senala:

In [the journal] the debitand credit are rationally fixed and settled, according to the principles of accountantship; and therefore, this requires the book-keeper's hand: (...) because in journalizing the1 waste book lies all the difficulty of account-keeping (1).

In contrast to writers even in the early 1900s, Jones' 1855 Bookkeeping and Accountantship dealt broadly with the issue of valuing current resources.

(1855), Bookkeeping and Accountantship, Elementary and Practical (New York: John Wiley).