M. Schultz, Sally et Hollister, Joan, THE LEDGER OF ANN DEWITT BEVIER (1762-1834), EARLY AMERICAN ESTATE MANAGER AND MOTHER, Accounting historians journal , 35(1), 2008, pp. 135-166
The ledger that Ann DeWitt Bevier kept from 1802 until 1813 represents a rich primary source that provides perspective on how a rural agriculturalist and household head interacted with the social and cultural environment in the young American nation. Her accounting records expand the gendered history of economic life by illustrating the life and work of a woman who managed a farm, family household, brick kiln, rental property, and investments in financial instruments. The costs of educating her children were also detailed in the ledger, helping to inform us about the educational opportunities for females in early America.