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 t...

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Bibliographic Details
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:https://www.ebhsoc.org/journal/index.php/ebhs/article/view/159