Franklin's autobiography contains an interesting reference to the "knowledge of accounts." An extract from Chapter VI, Self-Educuation, of the autobiography is quoted.
Murphy, George J. (George Joseph)
"Historical vignette: Benjamin Franklin on accounting,"
Accounting Historians Journal: Vol. 2
, Article 14.
Available at: https://egrove.olemiss.edu/aah_journal/vol2/iss1/14