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 sheets, valuation techniques and the accruals
convention as well as papers which analyse the causes of the
development of double entry, using the evidence of others.
General
Is the information for this product incomplete, wrong or inappropriate?
Let us know about it.
Does this product have an incorrect or missing image?
Send us a new image.
Is this product missing categories?
Add more categories.
Review This Product
No reviews yet - be the first to create one!