Cengage Learning

The Development of Double Entry: Selected Essays, 1st Edition

  • Published By:
  • ISBN-10: 1317974336
  • ISBN-13: 9781317974338
  • DDC: 657.2
  • Grade Level Range: College Freshman - College Senior
  • 168 Pages | eBook
  • Original Copyright 2014 | Published/Released January 2016
  • This publication's content originally published in print form: 2014

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About

Overview

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.

Table of Contents

Front Cover.
Half Title Page.
Title Page.
Copyright Page.
Contents.
Introduction.
1: A Chronological Bibliography of Selected Writings on Surviving Account Books of the 11th to the 19th Centuries.
2: The Florentine Bank Ledger Fragments of 1211: Some New Insights.
3: The Development of Italian Bookkeeping 1211–1300.
4: The Coming of Age of Double Entry: The Giovanni Farolfi Ledger of 1299–1300.
5: The Gallerani Account Book of 1305–1308.
6: The Ledger of Jachomo Badoer: Constantinople September 2, 1436 to February 26, 1440.
7: Jachomo Badoer, Renaissance Man of Commerce, and his Ledger.
8: The Accounts of the Corporation of Bristol: 1532 to 1835.
9: Sixteenth-century Accounting: The Ledger of John Smythe, Merchant of Bristol.
10: Selections from a Pre-Revolutionary Accounting Record.
11: Accounting in Colonial Virginia: A Case Study.
12: A Note on Papers Concerning the Causes and Effects of Double Entry.
13: The Functional Development of Double-Entry Bookkeeping.
14: A New Perspective on the Evolution of Double-Entry Bookkeeping.
Front Cover.
Half Title Page.
Title Page.
Copyright Page.
Contents.
Introduction.
1: A Chronological Bibliography of Selected Writings on Surviving Account Books of the 11th to the 19th Centuries.
2: The Florentine Bank Ledger Fragments of 1211: Some New Insights.
3: The Development of Italian Bookkeeping 1211–1300.
4: The Coming of Age of Double Entry: The Giovanni Farolfi Ledger of 1299–1300.
5: The Gallerani Account Book of 1305–1308.
6: The Ledger of Jachomo Badoer: Constantinople September 2, 1436 to February 26, 1440.
7: Jachomo Badoer, Renaissance Man of Commerce, and his Ledger.
8: The Accounts of the Corporation of Bristol: 1532 to 1835.
9: Sixteenth-century Accounting: The Ledger of John Smythe, Merchant of Bristol.
10: Selections from a Pre-Revolutionary Accounting Record.
11: Accounting in Colonial Virginia: A Case Study.
12: A Note on Papers Concerning the Causes and Effects of Double Entry.
13: The Functional Development of Double-Entry Bookkeeping.
14: A New Perspective on the Evolution of Double-Entry Bookkeeping.