Williard E. Stone
PROFESSOR OF ACCOUNTING UNIVERSITY OF FLORIDA
MANAGERIAL ACCOUNTING ON THE U.S. 1758 FRONTIER
Colonel Henry Bouquet, a British officer, was second in command to Brigadier General John Forbes in the 1758 campaign against the French in western Pennsylvania. Colonel George Washington served under him as commander of the Virginia companies which took part in the Forbes expedition. Bouquet was an excellent organizer and played a leading role in the Forbes expedition which captured Fort Duquesne (later renamed Pittsburgh) from the French in 1758 and constructed the Forbes Road from Philadelphia to Pittsburgh over the Allegheny Mountains and secured it with frontier posts along the line of communications.
Although much of his work dealt with military strategy an even greater portion concerned the construction of the road and posts and the victualling of the troops under his command. In meeting these demands Bouquet displayed a knowledge of accounting and internal control. His use of management accounting is well demon¬strated by the cost studies which he had prepared. He requested forecasts of the cost of transportation (alternative costs for use of wagons or Canoes were estimated) and for other projects. One of the most interesting was the calculation of the expense for Indian warriors. The cost of “fitting them out and rewarding them for their services for the expedition exclusive of extraordinary encour¬agements to be occasionally given for their good behavior taking scalps and prisoners. . . .” 1 was:
“Calculation of Expenses for Indian Warriors
5 Stroud Mantles @ 20/each 5 0 0
1 Pair Stockings or Legings 0 3 9
2 Knives 0 2 0
1 Shirt and Flap or Britch Clout 0 11 3
All information for this paper was taken from The Papers of Henry Bouquet, Vol. II, The Forbes Expedition, Stevens, S. K., Kent, D. H., and Leonard, A. L., Editors, Harrisburg, The Pennsylvania Historical and Museum Commission, 1951.
108 The Accounting Historians Journal, Spring, 1977
3 0 0
8 1 17 10 0 0
10 7 0”
Silver Truck, Wampum, Gartering, Vermillian, etc.
Necessaries to equip them for service
His knowledge of the principles of internal control is well demon¬strated by the instructions given in his orderly book for controlling the tools used in the campaign. A “storehouse” was set up at con¬venient locations with an officer in charge who had a soldier in actual control of the store. When tools were received the officer signed a receipt accepting responsibility. Officers were held strict¬ly accountable as the field orders for August 12, 1758 disclose:
“The tools lost are to be paid for to Lieutenant Lyon, Act-ing Commissary for the Things Stores by the officers who have given their receipts for them.”2
Tools were inventoried Periodically as the field orders of August 4, 1758 provide:
“All of the tools including artificers Laborers Hatchet Men of the Pennsylvania and Virginia Troops are to be returned to the Stores before 12 O’Clock, and none to be kept un¬der any pretence whatever. The commanding officer of each corps are desired to have an exact research made of the said tools and will be answerable for the execution of this order.
The inventory for store #7 at Drownding Creek was:4
Axes 16 Shovels 12
Spades 6 Grubbing Axes 8
Labor costs were also carefully controlled. In a letter to Captain Gordon, Bouquet specified: “Mr. Lyons must have the list of all the Trades men you employ, and pay them every Saturday upon your certificate.”5 Gordon replied that he would have the lists “certified by the Sub-Engineers and Overseers and the payment ordered by me at the bottom.”6
Another interesting commercial aspect of Colonel Bouquet’s mili¬tary functions was the licensing and control of civilian merchants, known as suttlers who followed the army into the frontier to establish trading posts at the new forts. The contract form used by Bouquet was:
“By Henry Bouquet Esq. Colonel in the Royal American Regiment, and Commanding His Majesty’s Forces at ….
To.
Whereas it is for the good of His Majesty’s Service that a certain number of well regulated Merchants and Suttlers, be allowed to follow the Army on the Western Expedition. This is, therefore, to permit you to attend the Said Troops for this Campaign, to furnish them with Dry Goods and Liquors, under Such Orders and Regulations as shall be issued from time to time by the General or Commander in Chief for the time being. And you are hereby forbid to sell or give, or knowingly Suffer to be sold or given, any kind of Spirits, or other Strong Liquors, to any Indians, on any pretence whatever. And no Soldier, or Woman belonging to the Army, is to have any Spirits or other Strong Liquors from you, without Leave in writing from the Commanding Officer of the Regiment they belong to. On pain of your being plunder’d and turn’d out of the Army. You are per¬mitted to have with you Waggons and Horses/maintain¬ing them at your own Expense. And you are to be Sub¬ject to Military Discipline so long as you enjoy the benefit of this License.
Given under my Hand at the …. Day of
1758”
As the license indicated the “suttlers” were under strict army control. Bouquet established price ceilings for the commodities supplied by the merchants and in his schedule made allowance for the distance the goods had to be transported. The official price list is interesting both to indicate the type of commodities popular with the soldiers and camp followers and as an indication of early colonial prices.
110 The Accounting Historians Journal, Spring, 1977
“Rates and Prices Settled upon Sutlers Goods at Rays Town
by Order of Col. Bouquet Commanding Officer
August 10, 1758
Prices at
Sundry Prices at Loyal Prices at
Articles RaysTown Hannon the Ohio
Madeira Wine 18/p Gallon 20/p Gallon 22/p Gallon
Vidonia D° 11/ .. D° .. 11/ .. D° .. 12/ .. D° ..
West India Rum 101 .. D° .. 11/6d D° or 13/. D° or
5d p Gill . . 6d p Gill . . Dry Goods 25
Spirits 12/ .. D° .. 13/ .. D° .. 15/ .. D° .. p c at Rays-
Shrub 27/ .. D° .. 30/ .. D° . . 33/ .. D° .. Town Allow-
Shrub Punch 2/ for 3 2/3 for 3 3/ for 3 ing 4d pr Ib
Fruit D° pints D° pints D° pints
D° .. for Carriage to Rays-Town 50 p Ct at
Sangoree D° .. D° D° .. Loyal Hannon
Mim 1/3 for 3 1/ 1/10 . D° .. 75/ at the
pints Ohio. upon
Cordials the Original
Single Refin’d 2/p Pound 2/3 p Pound 216 pr lb Invoices and all Charges
Sugar to Rays-Town.
Brown D° 1/3 .. D° .. 1.6 .. D° .. 1/9 .. D° ..
Hard Soap 1/4 .. D° .. 117 .. D° .. 1/10 . D° ..
Tamarinds 2/ … D° .. 213 . . D° .. 216 .. D° ..
Candles 1/6 .. D° .. 119 .. Do . 21 ¦¦ Do All the Sut¬lers to pro-
Shoes 8/ pr pair 9/ pr pair 10/ pr pair vide Dinner
English Cheese 1/6 pr lb 1/9 pr Ib 2/ pr lb & Suppers for
Chocolate 2/6 .. D° .. 2/10 . Do . 3/2 .. Do .. the officers
Coffee 1/8 .. D° .. 1/11 .. D° .. 2 /2 . .D° . . of the corps
Bohea Tea 12/ .. D° .. 13/ . . D° 14/ .. D° to which they belong, they
Wryting Paper 2/ pr Quire 2/3 prQuire 2/6 pr Quire giving in
Pepper 5/ pr Ib 5/6 pr Ib 6/ pr lb their Rations
Wine Vinegar 10 / pr Gallon 12/ pr Gallon 15/ pr Gallon & paying 6d
Mustard 1 /9 pr Bottle 2/ p Bottle 2/3 p Bottle pr day for Cooking also
Sallad Oyl 5 / p Bottle 61 .. D° .. 7/ … D° .. Paying for
Cyder Vinegar 3 / pr Gallon 4/ pr Gallon 5/ pr Gallon what Liquors
Indian Blankets 20/ 22/ 25/ they drink.
Match Coats 15/ 17/ 20/
Oznabrigs Pigtail Tobacco
1/6 p Ib … 1/9 p Ib … 2/ p Ib …. Camp at Rays-Town
Leaf … D° … 9d … D° 1/ … D° .. 1/3 .. D° .. 15th Augt
Prick … D° … 9d … D° .. 1/ … Do .. 1/3 .. D° .. 1758.
Stone: Managerial Accounting on The U.S. 1758 Frontier
111
Prices at
Sundry Prices at Loyal Prices at
Articles RaysTown Hannon the Ohio
Butter 1/3 .. D° .. 1/6 .. D° .. 2/ … D° ..
Gammons 1/1 .. D° .. 1.3 .. D° .. 1/6 .. D° .. Sign’d, James Burd
Smoak’d Beef 1/ … D° .. 1/ … D° .. 1/3 .. D° .. 2d B: P: R:
Dry’d Neats 1/ … D° .. 1/3 .. D° .. 1/6 .. D° .. Presidt
Tongues & Approv’d
American Cheese 10d .. D° .. 1/ … D° .. 1/3 .. D° .. by me
Whiskey 5/ pr Gallon 6/6 pr Gallon 8/ pr Gallon Henry Bouquet
8
American Rum 5/ … D° .. 6/6 .. D° .. 8/ … D° ..
Colonel Henry Bouquet is held to have been one of the most effi¬cient and successful British officers of the colonial period. His out¬standing ability as an organizer is well illustrated by his use of sur¬prisingly modern accounting concepts. He would have made an excel lent accountant.
FOOTNOTES
1p. 260. 2p. 676. 3p. 671. 4p. 321. 5p. 156. 6p. 157. 7p. 114. 8p. 352-353. (note: D° signifies ditto)
