The rather extensive and complex collection of accounting and related materials of the East India Company may be viewed in four distinct periods. Paradoxically, the first period (1600-1663) is marked by an absence of account books. The second period (1664-1697), however, provides us with a near-complete set of books. The maintenance of three separate sets of accounting records distinguishes the third period (1698-1712) when three East India Companies (London, English, United) were operating simultaneously. From around 1712 until final liquidation of the Company in 1858 - fourth and last archival period - record keeping assumed certain features of modern accounting. Language : eng
Baladouni (1925-2017), Vahe
"Accounting records of the East India Company,"
Accounting Historians Journal: Vol. 8
, Article 5.
Available at: https://egrove.olemiss.edu/aah_journal/vol8/iss1/5