In 1789, seven years before the text developed by "pioneer American [accounting] author" William Mitchell appeared, Thomas Sarjeant of Philadelphia published An Introduction to the Counting House. It was a concise and able expression of a long mercantile bookkeeping tradition destined to result in later American texts. A mathematics teacher in England and a Philadelphia "academy," Sarjeant also contributed works on commercial arithmetic.
Sheldahl, Terry K.
"America's earliest recorded text in accounting: Sarjeant's 1789 book,"
Accounting Historians Journal: Vol. 12
, Article 1.
Available at: https://egrove.olemiss.edu/aah_journal/vol12/iss2/1