Previts and Sheldahl have suggested] that Marshs Science of Double-Entry Book-Keeping, originating in 1830, marked an important early step in a long transition from traditional merchants accounts toward an accounting system better suited to an emerging industrial and corporate economy. The essay that follows presents in concise form the bookkeeping analysis of Marsh's Science . The basic thrust is a plea for simplicity in accounting exposition, and thence instruction.
Sheldahl, Terry K.
"Foreword to C.C. Marshs 1835 lecture on the study of book-keeping, with a balance sheet,"
Accounting Historians Journal: Vol. 15
, Article 6.
Available at: https://egrove.olemiss.edu/aah_journal/vol15/iss2/6