Yamaguchi Fujio    Department   Professional Graduate School  , Graduate School of Global Business    Position   Professor
Language	Japanese
Publication Date	2021/11
Type	Academic Journal
Peer Review	Peer reviewed
Title	Date Analysis of Country the Ledgers at Partnership Company of Beale Shank Magniac from1799　through 1814
Contribution Type	Sole-authored
Journal	Year Book of Accounting History Association
Journal Type	Japan
Publisher	Accounting History Association Japang History Association Japan
Volume, Issue, Page	pp.31-44
Total page number	98
Details	This article examines the books of Country Trader, British merchants active in East Asia in the early 19th century. The previous article considered a system of the bookkeeping. This article seeks to identify changes in data in Ledgers from 1799 to 1814. The company was a partnership company that started with four partners and distributed profits to these partners in the PL account without leaving any surplus in the first two periods.　As Magniac took part in the management due to the decline in performance, it distributed revenue from commissions and the House Expenses to Three Partners before putting them into the Profit and Loss account. After Magniac joins the partner, the same two Ledgers would be created, and the Balance account composed of assets and liabilities was replaced with the Stock account, and retained earnings were recorded in it. At first, the revenues were come from Interests, Commissions and factory Products. Gradually, Opium and Raw Silk trading increased.