Development of Double Entry (RLE Accounting)

Regular price €137.99
Quantity:
In stock with our UK publisher. 14-28 days
Delivery/Collection within 10-20 working days
14 days return policy Shipping & Delivery
Cash Book
Category=KC
Category=KFC
Category=KJC
Compound Entry
Credit Entry
De Roover
Debit Balance
Double Entry
Double Entry Accounting
Double Entry Bookkeeping
Double Entry System
eq_bestseller
eq_business-finance-law
eq_isMigrated=1
eq_isMigrated=2
eq_nobargain
eq_non-fiction
Folio Reference
Gentile De
Gold Florins
Hindu Arabic Number System
Illegible Text
King Henry Iii
Loss Account
Personal Ledger
Raymond De Roover
Rent Account
San Procolo
Translation Adjustment
Trial Balance
Turkish Peril
Vice Versa
Voyage Account

Product details

  • ISBN 9780415717953
  • Weight: 521g
  • Dimensions: 174 x 246mm
  • Publication Date: 01 Nov 2013
  • Publisher: Taylor & Francis Ltd
  • Publication City/Country: GB
  • Product Form: Hardback
Secure checkout Fast Shipping Easy returns

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.

Chris Nobes, Multivolume collection by leading authors in the field