EVOLUTION OF ACCOUNTING SINCE LUCA PACIOLO

EVOLUTION OF ACCOUNTING SINCE LUCA PACIOLO

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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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Main Author: Jerome DeRidder
Format: Article
Language:English
Published: Economic & Business History Society 2005-06-01
Series:Essays in Economic and Business History
Online Access:http://ebhsoc.org/journal/index.php/ebhs/article/view/159
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spelling doaj-2db5f1f8d4ca4821b1a86c8ad17bb5f72020-11-25T03:10:35ZengEconomic & Business History SocietyEssays in Economic and Business History0896-226X2005-06-01231EVOLUTION OF ACCOUNTING SINCE LUCA PACIOLOJerome DeRidder 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 throughout Europe and later into the United States. Paciolo provided a practical model for recording and summarizing business transactions. Business continuity under the corporate form stimulated accounting theory. Evolving accounting theory, tax regulations, and court decisions modified the original accounting model, but Paciolo's double-entry structure still influences business throughout the modern world. http://ebhsoc.org/journal/index.php/ebhs/article/view/159
collection DOAJ
language English
format Article
sources DOAJ
author Jerome DeRidder
spellingShingle Jerome DeRidder
EVOLUTION OF ACCOUNTING SINCE LUCA PACIOLO
Essays in Economic and Business History
author_facet Jerome DeRidder
author_sort Jerome DeRidder
title EVOLUTION OF ACCOUNTING SINCE LUCA PACIOLO
title_short EVOLUTION OF ACCOUNTING SINCE LUCA PACIOLO
title_full EVOLUTION OF ACCOUNTING SINCE LUCA PACIOLO
title_fullStr EVOLUTION OF ACCOUNTING SINCE LUCA PACIOLO
title_full_unstemmed EVOLUTION OF ACCOUNTING SINCE LUCA PACIOLO
title_sort evolution of accounting since luca paciolo
publisher Economic & Business History Society
series Essays in Economic and Business History
issn 0896-226X
publishDate 2005-06-01
description 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 throughout Europe and later into the United States. Paciolo provided a practical model for recording and summarizing business transactions. Business continuity under the corporate form stimulated accounting theory. Evolving accounting theory, tax regulations, and court decisions modified the original accounting model, but Paciolo's double-entry structure still influences business throughout the modern world.
url http://ebhsoc.org/journal/index.php/ebhs/article/view/159
work_keys_str_mv AT jeromederidder evolutionofaccountingsincelucapaciolo
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