The Development of Double Entry (RLE Accounting): Selected Essays (Routledge Library Editions: Accounting) - Softcover

Softcover

ISBN 10: 1138997803 ISBN 13: 9781138997806

Publisher: Routledge, 2015

Synopsis

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.

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About this edition

• Publisher: Routledge
• Publication date: 2015
• ISBN 10: 1138997803
• ISBN 13: 9781138997806
• Binding: Paperback
• Edition number: 1
• Number of pages: 164
• Editor: Nobes Chris