Guide to the Warshaw Collection of Business Americana Subject Categories: Accounting and Bookkeeping

Collection ID:
Warshaw, Isadore, 1900-1969
Collection is in
, with some materials in
Physical Description:
3.76 Cubic feet
consisting of 7 boxes, 3 folders, 3 oversize folders, 1 flat box.
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

Scope and Contents note
Scope and Contents note
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.

Accounting and Bookkeeping is arranged in two series.
  • Business Records and Marketing Material
  • Other

Vanessa Broussard-Simmons and Nicole Blechynden
Funding for partial processing of the collection was supported by a grant from the Smithsonian Institution's Collections Care and Preservation Fund (CCPF).
Immediate Source of Acquisition note
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.
Processing Information
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.

Using the Collection
Preferred Citation note
Warshaw Collection of Business Americana Subject Categories: Accounting and Bookkeeping, Archives Center, National Museum of American History, Smithsonian Institution
Conditions Governing Access note
Collection is open for research. Some items may be restricted due to fragile condition.
Conditions Governing Use note
Collection items available for reproduction, but the Archives Center makes no guarantees concerning copyright restrictions. Other intellectual property rights may apply. Archives Center cost-recovery and use fees may apply when requesting reproductions.

Materials in the Archives Center
Materials in the Archives Center
Archives Center Collection of Business Americana (AC0404)

Forms Part Of
Forms Part Of

Keywords table of terms and types.
Keyword Terms Keyword Types
Business ephemera Genre Form Search Smithsonian Collections Search ArchiveGrid
Ephemera Genre Form Search Smithsonian Collections Search ArchiveGrid

Repository Contact
Archives Center, National Museum of American History
P.O. Box 37012
Suite 1100, MRC 601
Washington, D.C. 20013-7012