This paper details discoveries relating to the accounting transactions that chronicle the circumstances of the Mobile and Ohio (M&O) Railroad's 1850s and 1860s asset ledgers. There were accounting differences between railroads overall because the northern lines used foreign construction workers, while the southern lines used slaves. ?Personal Property? was the title given to the account used by the M&O to record the acquisition of slaves?with the accountant using the term ?slaves? in a journal entry description. Moreover, this research provides information regarding the construction labour for the M&O that was supplied by planters from plantation labour pools composed of the slave population. Because of the availability of this plantation labour pool, the M&O did not have to rely on immigrant labour and accept the risk of controlling their behaviour. The coming of the American Civil War changed labour market conditions, and the M&O became a slave-holding organization to maintain itself during the War. At the War's end the accounting records detail the M&O's disposition of the wartime slave acquisitions with the comment ?? emancipated by force of circumstances?. This paper contributes to the literature by providing discoveries from original archival records documenting how a large major American corporation accounted for labour costs, initial construction, and beginning operations.

中文翻译：

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档案研究的会计发现：莫比尔和俄亥俄州，战前南部铁路

本文详细介绍了与记录莫比尔和俄亥俄 (M&O) 铁路 1850 年代和 1860 年代资产分类账情况的会计交易相关的发现。由于北线使用外国建筑工人，而南线使用奴隶，因此铁路之间总体上存在会计差异。？私人财产？M&O 用来记录获取奴隶的账户的名称是否被赋予？会计师使用术语“奴隶”？在日记帐分录描述中。此外，这项研究还提供了有关 M&O 的建筑劳动力的信息，这些劳动力由种植者从由奴隶人口组成的种植园劳动力池中提供。由于这个种植园劳动力库的可用性，M& O 不必依赖移民劳工，也不必承担控制其行为的风险。美国内战的到来改变了劳动力市场状况，M&O 成为战争期间维持自身的奴隶制组织。在战争结束时，会计记录详细说明了 M&O 对战时奴隶收购的处置以及评论？？靠环境力量解放？本文通过提供原始档案记录中的发现来对文献做出贡献，这些记录记录了一家大型美国公司如何计算劳动力成本、初始建设和开始运营。在会计记录的末尾详细说明了 M&O 对战时奴隶收购的处置以及评论？？靠环境力量解放？本文通过提供原始档案记录中的发现来对文献做出贡献，这些记录记录了一家大型美国公司如何计算劳动力成本、初始建设和开始运营。在会计记录的末尾详细说明了 M&O 对战时奴隶收购的处置以及评论？？靠环境力量解放？本文通过提供原始档案记录中的发现来对文献做出贡献，这些记录记录了一家大型美国公司如何计算劳动力成本、初始建设和开始运营。