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

 
9781138997806: The Development of Double Entry (RLE Accounting): Selected Essays (Routledge Library Editions: Accounting)
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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Publisher
Routledge
Publication date
2015
Language
English
ISBN 10 
1138997803
ISBN 13 
9781138997806
Binding
Paperback
Edition number
1
Number of pages
164
Editor
Nobes Chris

Other Popular Editions of the Same Title

9780415717953: The Development of Double Entry (RLE Accounting): Selected Essays

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ISBN 10:  0415717957 ISBN 13:  9780415717953
Publisher: Routledge, 2013
Hardcover