Regnskab 1846 1846

Martinus Rørbye created this page from a book of accounts in 1846, and it is held at the Statens Museum for Kunst. The ledger is rendered with precise lines and forms, illustrating the period's meticulous record-keeping. The sepia tones create a sense of antiquity, highlighting the texture of the aged paper and the density of handwritten entries. The careful script suggests a structured approach to business, yet the fading ink and tight layout also hint at the complexities of economic life. Horizontal lines divide financial entries vertically in a subtle grid, which could be interpreted as a metaphor for how accounting attempts to order everyday economic life. In closing, the materiality of this ledger page provides insight into 19th-century commerce. The act of accounting, therefore, is both an aesthetic practice and a cultural artifact, embodying values related to order, memory, and the human desire to impose structure on the world.