literature and travel records from foreign news. Data analysis is performed by interpreting the relics material of Majapahit Kingdom, namely (1) identifying the data context that has meaning to accounting existence of local trade activities in Majapahit Kingdom, (2) process to recognize similarities and differences of events and objects material of Majapahit kingdom, (3) alignment between of data material has been interpreted by accounting science (4) interpreting and determining the value behind local trading activities with historical imagination. According to Tuchman (2009, p. 414), the historical imagination is certain impressions to give clues to researchers to find the value of accounting existence at local trading activity in Majapahit kingdom period based on interpretation of past data.