Accounting Historians Notebook Volume 12 Number 2 Fall 1989 Article 14 Fall 1989 Dr. Samuel Johnson and accounting Peter G. Boys Follow this and additional works at: https://egrove.olemiss.edu/aah_notebook Part of the Accounting Commons, and the Taxation Commons Recommended Citation Boys, Peter G. (1989) "Dr. Samuel Johnson and accounting," Accounting Historians Notebook: Vol. 12 : No. 2 , Article 14. Available at: https://egrove.olemiss.edu/aah_notebook/vol12/iss2/14 This Article is brought to you for free and open access by the Archival Digital Accounting Collection at eGrove. It has been accepted for inclusion in Accounting Historians Notebook by an authorized editor of eGrove. For more information, please contact [email protected]. Boys: Dr. Samuel Johnson and accounting DR. SAMUEL JOHNSON AND ACCOUNTING by Peter G. Boys University of Kent at Canterbury Dr. Samuel Johnson (1709-1784), lex­ progress will be easier than the icographer and professional writer, is one beginning. Do not be content with of the most quotable of writers. Although what a single master dictates, but much has been written about Johnson, in­ procure books: different authors ex­ cluding his opinions on economics, hibit the same thing in different nothing has been written specifically views, and what is obscure in one, about Johnson's published works and may be clear in another. When you papers, particularly his diaries and letters, can readily apply numbers on together with Boswell's Life of Johnson emergent occasions, you will find and other sources, provides some in­ yourself to think with so much teresting and informative material of par­ clearness and certainty that the ticular interest to accounting historians. pleasure of arithmetick will attract These publications show that Johnson was you almost as much as the use." something of an economist and an ac­ (Chapman, 1952, number 836.1, to countant; his philosophy of accounting Hester Maria Thrale, 26th April, seems to be in accord with modern writers 1783) although his practice of keeping personal "Your proficience in arithmetick is accounts leaves a lot to be desired. not only to be commended, but ad­ THE IMPORTANCE OF ARITHMETIC mired. ...Never think, my Sweet, Johnson's knowledge of, and interest that you have arithmetick enough; in, accounting may well have stemmed when you have exhausted your from his high regard for arithmetic. In master, buy books. Nothing amuses several letters to Hester Maria Thrale and more harmlessly than computation, Sophia Thrale (daughters of Henry Thrale, and nothing is oftener applicable to Brewer and M.P. for Southwark), Johnson real business or specualative en­ emphasized the importance of this sub­ quiries. A thousand stories which ject. Many of the letters were repetitive, the ignorant tell, and believe, die but the following extracts from April and away at once, when the computist July 1783, when Hester and Sophia were takes them in his gripe. I hope you 18 and 12 years old respectively, present will cultivate in yourself a disposi­ the flavor of his views. tion to numerical enquiries; they "You have done very wisely in tak­ will give you entertainment in ing a master for arithmetick, a solitude by the practice, and reputa­ science of which I would not have tion in publick by the effect." you soon think that you have (Chapman, 1952, number 870, to enough. It will seem at first dif­ Sophia Thrale, 24th July, 1783). ficult, but you will soon find its In addition to the comments in his let­ usefulness so great that you will ters, there is further evidence of his in­ disregard the difficulty; and the terest in arithmetic; for example, Mrs. 38Published by eGrove, 1989 The Accounting Historians Notebook, Fall, 1989 1 Accounting Historians Notebook, Vol. 12 [1989], No. 2, Art. 14 Thrale relates the following: "Useful and penditure in his diary. what we call every-day knowledge had the Johnson was perhaps influenced by his most of his just praise. 'Let your boy learn father when it came to not keeping ac­ arithmetic, dear Madam,' was his advice counts. Writing of his childhood, Johnson to the mother of a rich young heir: 'he will had this to say of his parents: not then be a prey to every rascal which "Neither of them ever tried to this town swarms with: teach him the calculate the profits of trade value of money, and how to reckon it...' " [bookseller], or the expenses of liv­ (Roberts, 1925, p. 127 and Hill, 1897, ing. My mother concluded that we vol.i, p. 281) The rich young heir was Sir were poor, because we lost by some John Lade, the nephew of Mr. Henry of our trades; but the truth was, Thrale. that my father, having in the early Indeed, his high regard for arithmetic part of his life contracted debts, was such that he thought it should have never had trade sufficient to enable more prominence than literature in educa­ him to pay them, and maintain his tion: " 'Let the people learn necessary family; he got something but not knowledge; let them learn to count their enough. It was not till about 1768, fingers, and to count their money, before that I thought to calculate the they are caring for the classics... .' " returns of my father's trade, and by (Roberts, 1925, p. 141 and Hill, 1897, that estimate his probable profits. vol.i, p. 295) This, I believe, my parents never Johnson liked the precision afforded by did." (McAdam, 1958, pp. 7-8) numbers; Boswell reports him as saying This extract from his Annals of 1710-1711, " 'That, Sir, is the good of counting. It probably written in about 1772, shows brings every thing to a certainty, which that Johnson thought himself well able to before floated in the mind indefinitely.' " keep and draw up a set of accounts, and (Hill, 1934 & 1950, vol. iv, p. 204, 18th also to calculate profit. However, no April, 1783) Commenting that people record of such a calculation of his father's often exaggerated stories by not counting profits exists. There is evidence to suggest but by estimating, he is reported as hav­ that such a calculation had not been car­ ing said "Round numbers are always ried out by 18th August, 1774, since a false.' " (Hill, 1934 & 1950, vol. iii, p. note in Johnson's diary on that date states: 226, n.4) "To note down my Father's stock, ex- JOHNSON AS AN ACCOUNTANT pences, and profit." (McAdam, 1958, p. On September 18, 1764, the date of his 201) fifty-fifth birthday, Johnson wrote in his The accounts which Johnson did keep diary that he resolved "To keep a journal for September and October 1776 were as both of employment and of expenses. To follows: keep accounts." (McAdam, 1958, pp. "MONEY RECEIVED 81-2) This is the first extant record of Sept. 22 I borrowed of Mr. T. 3-3-0 Johnson making such a resolution. His 27 I borrowed of Mr. T. 3-3-0 resolve was not strong, since the nearest Oct. 28 I borrowed of Mr. T. 1-1-0 thing to a set of accounts appears in September and October 1776, twelve 7-7-0 years after his resolution; from time to EXPENDED time during those twelve years he had Paid to Mrs. Thrale noted various amounts of income and ex­ Miss Owen &c 1-15-0 The Accounting Historians Notebook, Fall, 1989 39 https://egrove.olemiss.edu/aah_notebook/vol12/iss2/14 2 Boys: Dr. Samuel Johnson and accounting Given away at Tunbr. &c at Oct. 5 From Straham 20 0 0 Brighthelmston 0-4-0 6 weeks To Francis 2 2 0 Booksellers and Rooms 1-3-0 To Desmoulins 1 1 0 Given Away 1-14-0 4 weeks To White 1 11 6 Sam: Bill 0-7-4 Stockens &c 0 10 0 neglected at the beginning 0-3-0 Purloined by Mr. T. 0-2-0 546 Oct. 8 in Pocket Gold 13130 5-8-4 Silver 0 16 6 In my pocket 1-19-0 1-19-0 19140" 7-7-4" These examples give a clear picture of (McAdam, 1958, p. 261 and Hill, 1934 & how Johnson actually kept his accounts. 1950, vol. iv, p. 511) Although there are no arithmetical errors There are several more small accounts in the two examples cited above, strange­ contained in his diary, particularly at the ly, given Johnson's views on arithmetic, end of 1777 and the beginning of 1778. several of the columns in his accounts are These accounts are mostly lists of expen­ miscast. This indicates that either diture with totals. In 1782 there are slight­ Johnson's arithmetic was not very good or ly fuller accounts since his diary was writ­ he was particularly careless. From the ac­ ten in The Gentleman's New Memoran­ counts for 1776 it can be seen that they dum Book improv'd: or, The Merchant's do not balance, expenses being greater and Tradesman's Daily Pocket Journal for than receipts by 4d. Similarly, the ac­ the Year 1165, (the dates and days of the counts for 1782 do not balance, this time week for 1765 and 1782 correspond) being out by much more. (McAdam, 1958, p. xx); the right-hand page was designated for the week's ac­ Several reasons can be put forward for count and the left-hand page for this lack of accuracy. One possibility is that memorandum entries. Unfortunately, the Johnson simply forgot to note down some editors of Johnson's dairies thought that of his expenditure; entries were not always they would be easier to understand if the made at the same time as the events oc­ weekly accounts were dispersed to the curred (Hill, 1934 & 1950, vol.