The Development of Double Entry (RLE Accounting) | Selected Essays

Chris Nobes

ISBN 10: 1138997803 / ISBN 13: 9781138997806

Published by Routledge, 2015

About this Item

The Development of Double Entry (RLE Accounting) | Selected Essays | Chris Nobes | Taschenbuch | Einband - flex.(Paperback) | Englisch | 2015 | Routledge | EAN 9781138997806 | Verantwortliche Person für die EU: Libri GmbH, Europaallee 1, 36244 Bad Hersfeld, gpsr[at]libri[dot]de | Anbieter: preigu Print on Demand.

Seller Inventory # 128419398

Bibliographic Details

• Title: The Development of Double Entry (RLE Accounting) | Selected Essays
• Publisher: Routledge
• Publication Date: 2015
• Language: English
• ISBN 10: 1138997803
• ISBN 13: 9781138997806
• Binding: Taschenbuch
• Condition: Neu
• Dimensions: 244W x 170H x 9D millimeters 244 millimeters width by 170 millimeters height by 9 millimeters depth
• Weight: 296 grams
• Seller catalogs:
  • Bücher

About this title

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.

About the Author

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