From 1861 to 1865, the Louisville and Nashville Railroad suffered cruelly from Civil War actions along its entire length. The railroad’s annual reports from this era left a chronicle of the destructive nature of war and its effect on the economic fortunes of the business. These reports show the resilience of the company for its ability to both plan for and cope with the depredations inflicted by the war. They also provide an excellent look at the procedures developed by the railroad to account for the extraordinary business situations brought on by the physical and economic losses of war. These inventive procedures maintained the institutional integrity of the railroad and eventually would be the foundation for some modern accounting procedures for troubled companies.
Adams, H. (1918), American Railway Accounting, New York : Henry Holt and Company.
2.
Baltimore and Ohio Railroad (1861), Thirty-fifth Annual Report of the President and Board of Directors to the Stockholders of the Baltimore and Ohio Railroad Company For the year ended September 30, 1862, Baltimore, MD: William M. Innes.
3.
Baltimore and Ohio Railroad (1862), Thirty-Sixth Annual Report of the President and Board of Directors to the Stockholders of the Baltimore and Ohio Railroad Company For the year ended September 30, 1862, Baltimore, MD: J. B. Rose and Company.
4.
Baltimore and Ohio Railroad (1863), Thirty-Seventh Annual Report of the President and Board of Directors to the Stockholders of the Baltimore and Ohio Railroad Company For the year ended September 30, 1863, Baltimore, MD: J. B. Rose and Company.
5.
Baltimore and Ohio Railroad (1864), Thirty-Eighth Annual Report of the President and Board of Directors to the Stockholders of the Baltimore and Ohio Railroad Company For the year ended September 30, 1864, Baltimore, MD: J. B. Rose and Company.
6.
Bowman, John S. (ed.) (1982), The Civil War Almanac, New York: Facts on File Inc.
7.
Chanute, O., Fink, R. and Prout, H.D. (1899), "Memoir of Albert Fink", Transactions of the American Society of Civil Engineers, New York: American Society of Civil Engineers.
8.
Duke, B. (1960/1969), A History of Morgan’s Cavalry , ed. Cecil Fletcher, Bloomington: Indiana University Press, New York: Krause Reprint Company.
9.
Flesher, D.L., Previts, G.J. and Samson, W.D. (2003), "Quality of Earnings: The Case of the Mobile and Ohio Railroad in the 19th Century", Issues in Accounting Education , Vol.18, No.4, November, pp.335-357.
10.
Heier, J.R. (2000), "The Foundations of Modern Cost Management: The Life and Work of Albert Fink" Accounting, Business and Financial History, Vol. 10, No. 2, July, pp.213-43.
11.
Heier, J.R. (2006), "America’s Railroad Depreciation Debate, 1907 To 1913: A Study of Divergence in Early 20th Century Accounting Standards", Accounting Historians Journal, Vol. 33, No. 1, June, pp. 89-124.
12.
Heier, J.R. and Gurley, A.L. (2007), "The End of Betterment Accounting: A Study of the Economic, Professional, and Regulatory Factors That Fostered Standards Convergence in the U.S. Railroad Industry, 1955-1983", Accounting Historians Journal, Vol.34, No.1, June, pp.25-55.
13.
Herr, K. (1964), The Louisville and Nashville Railroad, Louisville: Public Relations Department, Louisville and Nashville Railroad.
14.
Johnson, A. and Dumas, M. (eds.) (1921), Dictionary of American Biography, Volume III, New York: Charles Scribner and Sons.
15.
Kieso, D.E., Weygandt, J.J. and Warfield, T.D. (2001), Intermediate Accounting, 10th Edition, Hoboken, NJ: Wiley .
16.
Kirkman, M. (1880), Railway Expenditures: Their Extent, Object and Economy (Volumes 1 & 2), Chicago, IL: Railway Age Publishing Co. [Reprinted Arno Press, 1979]
17.
Louisville and Nashville Railroad (L&N) (1861), Annual Report of the President and Directors of the Louisville and Nashville R. R. Company Commencing the First of October 1860 and Ending on the Thirtieth of June 1861, Louisville, KY: Hanna and Company Printers.
18.
Louisville and Nashville Railroad (L&N) (1862), Annual Report of the President and Directors of the Louisville and Nashville R. R. Company Commencing the First of June 1861 and Ending on the Thirtieth of June 1862, Louisville, KY: Hanna and Company Printers.
19.
Louisville and Nashville Railroad (L&N) (1863), Annual Report of the President and Directors of the Louisville and Nashville R. R. Company Commencing the First of June 1862 and Ending on the Thirtieth of June 1863, Louisville, KY: Hanna and Company Printers.
20.
Louisville and Nashville Railroad (L&N) (1864), Annual Report of the President and Directors of the Louisville and Nashville R. R. Company Commencing the First of June 1863 and Ending on the Thirtieth of June 1864, Louisville, KY: Hanna and Company Printers.
21.
Louisville and Nashville Railroad (1865), Annual Report of the President and Directors of the Louisville and Nashville R. R. Company Commencing the First of June 1864 and Ending on the Thirtieth of June 1864, Louisville, KY: John P. Morton and Company, Printers.
22.
Louisville and Nashville Railroad (1866), Annual Report of the President and Directors of the Louisville and Nashville R.R. Company Commencing the First of June 1865 and Ending on the Thirtieth of June 1866, Louisville, KY: Hanna and Company Printers.
23.
Louisville and Nashville Railroad (1867), Annual Report of the President and Directors of the Louisville and Nashville R. R. - 1866-1867.
24.
Louisville and Nashville Railroad (1868), Annual Report of the President and Directors of the Louisville and Nashville R. R. - 1867 - 1868.
Milton, E.F. (1951), A Biography of Albert Fink, Northeast Harbor, ME: author.
27.
The New York Times (1912), "Three Fink Brothers, Pioneer Railroad Builders", Sunday Magazine , 21 July, p.SM3.
28.
New York Times (various editions 1861-5).
29.
Tilford, J.E. (1951), "L & N": Its First 100 Years, New York: The Newcome Society in North America.
30.
United States Department of War (1890), The War of the Rebellion: A Compilation of the Official Records of the Union and Confederate Armies (Prepared by Robert Scott), Washington, DC: Government Printing Office.
