| Description |
1 online resource (164 pages) |
| Series |
Routledge Library Editions: Accounting |
|
Routledge library editions. Accounting.
|
| Contents |
Cover; The Development of Double Entry; Title Page; Copyright Page; Original Title Page; Original Copyright Page; Table of Contents; Introduction; A Chronological Bibliography of Selected Writings on Surviving Account Books of the 11th to the 19th Centuries; ""The Florentine Bank Ledger Fragments of 1211: Some New Insights, ""; ""The Development of Italian Bookkeeping: 1211-1300,''; ''The Coming of Age of Double Entry: The Giovanni Farolfi Ledger of 1299-1300.''; ''The Gallerani Account Book of 1305-1308,'' |
|
''The Ledger of Jachomo Badoer: Constantinople September 2, 1436 to February 26, 1440,''''Jachomo Badoer, Renaissance Man of Commerce, and His Ledger, ''; ''The Accounts of the Corporation of Bristol: 1532 to 1835,''; ''The Ledger of John Smythe, Merchant of Bristol, ''; ''Selections from a Pre-Revolutionary Accounting Record, ''; ''Accounting in Colonial Virginia: A Case Study, ''; A Note on Papers Concerning the Causes and Effects of Double Entry; ''The Functional Development of Double-Entry Bookkeeping, ''; ''A New Perspective on the Evolution of Double-Entry Bookkeeping, '' |
| Summary |
This compilation concerns account books, not books on accounting. Most of the essays analyse the account book(s) of a single person or business. In each case the account book(s) demonstrate the presence of, at least, elements of double entry. The essays come in pairs, beginning with Geoffrey Lee's paper on Florentine bank ledger fragments of 1211, some of the earliest relics of Italian bookkeeping. Subsequent papers trace the development of double entry over the centuries until 1786 when full double entry was achieved. There are papers from the UK and USA which illustrate the use of balance sh |
| Notes |
Print version record |
| Subject |
Account books -- History
|
|
Bookkeeping -- History
|
|
BUSINESS & ECONOMICS -- Accounting -- Financial.
|
|
Account books
|
|
Bookkeeping
|
| Genre/Form |
History
|
| Form |
Electronic book
|
| ISBN |
9781317974321 |
|
1317974328 |
|
9781317974338 |
|
1317974336 |
|
