EVOLUTION OF ACCOUNTING SINCE LUCA PACIOLO
In 1494 Luca Paciolo, an Italian monk, undertook to summarize contemporary mathematical knowledge. His treatise included "De Computis et Scripturis," thirty-six chapters on bookkeeping as practiced in Venice. These chapters became the foundation of the double-entry accounting that spread...
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Format: | Article |
Language: | English |
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Economic & Business History Society
2005-06-01
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Series: | Essays in Economic and Business History |
Online Access: | http://ebhsoc.org/journal/index.php/ebhs/article/view/159 |