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Published by Taylor & Francis Ltd, 2015
ISBN 10: 1138997803 ISBN 13: 9781138997806
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Published by Routledge 2013-11-01, 2013
ISBN 10: 0415717957 ISBN 13: 9780415717953
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Published by Taylor & Francis Ltd, 2015
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Taschenbuch. Condition: Neu. 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.
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Taschenbuch. Condition: Neu. nach der Bestellung gedruckt Neuware - Printed after ordering - 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.