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The Elements of Book-Keeping; Comprising a System of Merchants Accounts, Founded on Real Business, and Adapted to Modern Practice: With an Appendix on ... Other Commercial Subjects (Classic Reprint) - Softcover
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Excerpt from The Elements of Book-Keeping; Comprising a System of Merchants Accounts, Founded on Real Business, and Adapted to Modern Practice: With an Appendix on Exchanges, Banking, and Other Commercial Subjects
The origin of Book-keeping, like that of most other useful Arts, is involved in great obscurity. It is generally sup posed to have been first practised at Venice in the fifteenth. Century, when that city was the grand Emporium of Europe. Some Authors, however, think that Double Entry was known to the ancients, and revived only in Italy with the revival of commerce and several passages are quoted, which Show that the ancients entered the receipts and payments of money on opposite pages, in the way of Debtor and Creditor but nothing beyond Single Entry can be inferred from this practic nor is it probable that any thing more was wanted in the rude and simple state of ancient commerce. Insurances, Bills of Exchange, and other modern improvements demanded, and in all probability produced, corresponding improvements in the mode of keeping Accounts; but that which places the subject in the clearest light is that none of the technical terms: of Double Entry are to be found in the ancient languages, but appear to be immediately derived from the Italian, as adopted in the other languages of Europe.
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The Elements of Book-Keeping (Classic Reprint)
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Paperback. Condition: New. Print on Demand. This book presents a meticulous study of the principles, rules and methods of bookkeeping by double entry, offering a comprehensive guide for practitioners to record and interpret mercantile transactions. Double-entry bookkeeping was a pioneering method developed in Italy during the 15th century, and the author explores its historical significance and the impact it has had on recording and understanding commercial practices. The book delves deeply into the underlying ideas of double-entry bookkeeping, providing detailed examples of how to apply them in real business situations. Through these examples and explanations, the author highlights the book's main focus on the practical application of double-entry bookkeeping, making it an invaluable resource for professionals seeking to master this fundamental accounting technique. This book is a reproduction of an important historical work, digitally reconstructed using state-of-the-art technology to preserve the original format. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in the book. print-on-demand item. Seller Inventory # 9781330316146_0
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The Elements of BookKeeping Comprising a System of Merchants Accounts, Founded on Real Business, and Adapted to Modern Practice With an Appendix on Other Commercial Subjects Classic Reprint
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The Elements of BookKeeping Comprising a System of Merchants Accounts, Founded on Real Business, and Adapted to Modern Practice With an Appendix on Other Commercial Subjects Classic Reprint
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