Warshaw Collection of Business Americana Subject Categories: Accounting and Bookkeeping
name: label: Creator
content: Warshaw, Isadore, 1900-1969
acqinfo: label: Provenance
content: Accounting and Bookkeeping is a portion of the Business Ephemera Series of the Warshaw Collection of Business Americana, Accession AC0060 purchased from Isadore Warshaw in 1967. Warshaw continued to accumulate similar material until his death, which was donated in 1971 by his widow, Augusta. For a period after acquisition, related materials from other sources (of mixed provenance) were added to the collection so there may be content produced or published after Warshaw's death in 1969. This practice has since ceased.
creator: label: Creator
content: Warshaw, Isadore, 1900-1969
setName: label: See more items in
content: Warshaw Collection of Business Americana Subject Categories: Accounting and Bookkeeping
abstract: label: Summary
content: A New York bookseller, Warshaw assembled this collection over nearly fifty years. The Warshaw Collection of Business Americana: Accounting and Bookkeeping forms part of the Warshaw Collection of Business Americana, Subseries 1.1: Subject Categories. The Subject Categories subseries is divided into 470 subject categories based on those created by Mr. Warshaw. These subject categories include topical subjects, types or forms of material, people, organizations, historical events, and other categories. An overview to the entire Warshaw collection is available here: Warshaw Collection of Business Americana
physdesc: label: Extent
content: 3.76 Cubic feet (consisting of 7 boxes, 3 folders, 3 oversize folders, 1 flat box.)
unitdate: label: Date
content: undated
label: Date
content: 1771-1921
dataSource: label: Archival Repository
content: Archives Center, National Museum of American History
identifier: label: Identifier
content: NMAH.AC.0060.S01.01.Accounting
objectType: label: Type
content: Collection descriptions
label: Type
content: Archival materials
label: Type
content: Business ephemera
label: Type
content: Ephemera
arrangement: label: Arrangement
content: Accounting and Bookkeeping is arranged in two series.

Business Records and Marketing Material

Other
processinfo: label: Processing Information
content: In 2016, with funding provided by the Smithsonian Institution's Collections Care and Preservation Fund, the Archives Center at the National Museum of American History implemented the use of minimal level processing standards to increase information about and facilitate access to more of our collections. 
            
A large portion of stored material from the original acquisition received minimal level processing, which resulted in additions to this Subject category. This effort included basic arrangement and replacement of non-archival housing for long-term stability, but staples and other fasteners have not all been removed. Revisions to the encoded finding aid were made to reflect the added content in context to the previously processed material.

Minimal level processing and enhancement of the machine-readable finding aid completed by Nicole Blechynden, September 2017.
genre_format: label: Genre/Form
content: Business ephemera
label: Genre/Form
content: Ephemera
scopecontent: label: Scope and Contents note
content: Contains a variety of accounting and bookkeeping records. Most of the examples here are considered general specimens as they could not be readily associated with a specific industry but are useful in examining methodologies used in business, with a few that are of a household or personal nature. See also specific subject categories for similar items related to a trade or industry.

In general, daybooks contain chronological listings of goods or service transactions as they occurred and may be a simple single line entry or more detailed, line item entries. Journals are account based (by person or entity) and often, but not always, contain dual debit/credit entries, also chronologically. Journals may also contain balance sheets and income statements. Ledgers are organized by accounts and the entries are periodic; a typical, but not mandatory, characteristic of ledgers is the presence of an index (inclusive or separate). Some of the examples are combined general accounting and bookkeeping volumes, meaning their content represents a combination of any of the above, and possibly additional features like stock inventories. A few items have been repurposed (before or after their accounting use) and contain nonfinancial entries such as diary entries, affixed clippings, general notes, and even basic music scores.

Includes oversize material.
relatedmaterial: label: Materials in the Archives Center
content: Archives Center Collection of Business Americana (AC0404)
label: Forms Part Of
content: Forms part of the Warshaw Collection of Business Americana.

Series 1: Business Ephemera

Series 2: Other Collection Divisions

Series 3: Isadore Warshaw Personal Papers

Series 4: Photographic Reference Material