diff --git a/src/accountant.rs b/src/accountant.rs
index 49c5d2c883..a94629837e 100644
--- a/src/accountant.rs
+++ b/src/accountant.rs
@@ -74,6 +74,13 @@ impl Accountant {
         acc
     }
 
+    /// Return the last entry ID registered
+    pub fn last_id(&self) -> Hash {
+        let last_ids = self.last_ids.read().unwrap();
+        let last_item = last_ids.iter().last().expect("empty last_ids list");
+        last_item.0
+    }
+
     fn reserve_signature(signatures: &RwLock<HashSet<Signature>>, sig: &Signature) -> bool {
         if signatures.read().unwrap().contains(sig) {
             return false;
@@ -327,6 +334,8 @@ mod tests {
         let alice = Mint::new(10_000);
         let bob_pubkey = KeyPair::new().pubkey();
         let acc = Accountant::new(&alice);
+        assert_eq!(acc.last_id(), alice.last_id());
+
         acc.transfer(1_000, &alice.keypair(), bob_pubkey, alice.last_id())
             .unwrap();
         assert_eq!(acc.get_balance(&bob_pubkey).unwrap(), 1_000);
diff --git a/src/accountant_skel.rs b/src/accountant_skel.rs
index bd8c7ddd24..1d213cb731 100644
--- a/src/accountant_skel.rs
+++ b/src/accountant_skel.rs
@@ -33,7 +33,6 @@ use transaction::Transaction;
 
 pub struct AccountantSkel {
     acc: Mutex<Accountant>,
-    last_id: Mutex<Hash>,
     historian_input: Mutex<SyncSender<Signal>>,
     historian: Historian,
     entry_info_subscribers: Mutex<Vec<SocketAddr>>,
@@ -81,15 +80,9 @@ pub enum Response {
 
 impl AccountantSkel {
     /// Create a new AccountantSkel that wraps the given Accountant.
-    pub fn new(
-        acc: Accountant,
-        last_id: Hash,
-        historian_input: SyncSender<Signal>,
-        historian: Historian,
-    ) -> Self {
+    pub fn new(acc: Accountant, historian_input: SyncSender<Signal>, historian: Historian) -> Self {
         AccountantSkel {
             acc: Mutex::new(acc),
-            last_id: Mutex::new(last_id),
             entry_info_subscribers: Mutex::new(vec![]),
             historian_input: Mutex::new(historian_input),
             historian,
@@ -116,10 +109,7 @@ impl AccountantSkel {
 
     fn update_entry<W: Write>(obj: &SharedSkel, writer: &Arc<Mutex<W>>, entry: &Entry) {
         trace!("update_entry entry");
-        let mut last_id_l = obj.last_id.lock().unwrap();
-        *last_id_l = entry.id;
-        obj.acc.lock().unwrap().register_entry_id(&last_id_l);
-        drop(last_id_l);
+        obj.acc.lock().unwrap().register_entry_id(&entry.id);
         writeln!(
             writer.lock().unwrap(),
             "{}",
@@ -228,7 +218,7 @@ impl AccountantSkel {
             }
             Request::GetLastId => Some((
                 Response::LastId {
-                    id: *self.last_id.lock().unwrap(),
+                    id: self.acc.lock().unwrap().last_id(),
                 },
                 rsp_addr,
             )),
@@ -699,7 +689,7 @@ mod tests {
         let rsp_addr: SocketAddr = "0.0.0.0:0".parse().expect("socket address");
         let (input, event_receiver) = sync_channel(10);
         let historian = Historian::new(event_receiver, &mint.last_id(), None);
-        let skel = AccountantSkel::new(acc, mint.last_id(), input, historian);
+        let skel = AccountantSkel::new(acc, input, historian);
 
         // Process a batch that includes a transaction that receives two tokens.
         let alice = KeyPair::new();
@@ -740,7 +730,7 @@ mod tests {
         let exit = Arc::new(AtomicBool::new(false));
         let (input, event_receiver) = sync_channel(10);
         let historian = Historian::new(event_receiver, &alice.last_id(), Some(30));
-        let acc_skel = Arc::new(AccountantSkel::new(acc, alice.last_id(), input, historian));
+        let acc_skel = Arc::new(AccountantSkel::new(acc, input, historian));
         let serve_addr = leader_serve.local_addr().unwrap();
         let threads = AccountantSkel::serve(
             &acc_skel,
@@ -858,7 +848,7 @@ mod tests {
         let acc = Accountant::new(&alice);
         let (input, event_receiver) = sync_channel(10);
         let historian = Historian::new(event_receiver, &alice.last_id(), Some(30));
-        let acc = Arc::new(AccountantSkel::new(acc, alice.last_id(), input, historian));
+        let acc = Arc::new(AccountantSkel::new(acc, input, historian));
         let replicate_addr = target1_data.replicate_addr;
         let threads = AccountantSkel::replicate(
             &acc,
@@ -1007,7 +997,7 @@ mod bench {
 
         let (input, event_receiver) = sync_channel(10);
         let historian = Historian::new(event_receiver, &mint.last_id(), None);
-        let skel = AccountantSkel::new(acc, mint.last_id(), input, historian);
+        let skel = AccountantSkel::new(acc, input, historian);
 
         let now = Instant::now();
         assert!(skel.process_packets(req_vers).is_ok());
diff --git a/src/accountant_stub.rs b/src/accountant_stub.rs
index 15a6a69cb7..b8c72167a4 100644
--- a/src/accountant_stub.rs
+++ b/src/accountant_stub.rs
@@ -192,7 +192,7 @@ mod tests {
         let exit = Arc::new(AtomicBool::new(false));
         let (input, event_receiver) = sync_channel(10);
         let historian = Historian::new(event_receiver, &alice.last_id(), Some(30));
-        let acc = Arc::new(AccountantSkel::new(acc, alice.last_id(), input, historian));
+        let acc = Arc::new(AccountantSkel::new(acc, input, historian));
         let threads = AccountantSkel::serve(&acc, d, serve, gossip, exit.clone(), sink()).unwrap();
         sleep(Duration::from_millis(300));
 
diff --git a/src/bin/testnode.rs b/src/bin/testnode.rs
index 2c585e6f27..c12840e843 100644
--- a/src/bin/testnode.rs
+++ b/src/bin/testnode.rs
@@ -104,7 +104,7 @@ fn main() {
     let (input, event_receiver) = sync_channel(10_000);
     let historian = Historian::new(event_receiver, &last_id, Some(1000));
     let exit = Arc::new(AtomicBool::new(false));
-    let skel = Arc::new(AccountantSkel::new(acc, last_id, input, historian));
+    let skel = Arc::new(AccountantSkel::new(acc, input, historian));
     let serve_sock = UdpSocket::bind(&serve_addr).unwrap();
     let gossip_sock = UdpSocket::bind(&gossip_addr).unwrap();
     let replicate_sock = UdpSocket::bind(&replicate_addr).unwrap();