Chapter 1 Introduction; Part 1 Literature Review; Chapter 2 Accounting Development and Environmental Factors; Chapter 3 Nineteenth Century Pastoral Environment; Part 2 Examination of Surviving Pastoral Business Records; Chapter 4 Research Methodology; Chapter 5 Backgrounds of Pastoralists Whose Business Records are Examined; Chapter 6 Pastoral Accounting Records in Review; Chapter 7 Structure and Usage of Nineteenth Century Pastoral Accounting Information; Part 3 Probable Explanations and Conclusion; Chapter 8 Explanations for Accounting Practices; Chapter 9 Conclusion;