Pacioli’s Example Entries- a Conundrum Resolved?
MetadataShow full item record
This paper discusses the nature of the 10 example paragraph entries at the end of Pacioli's bookkeeping treatise. It concludes that these are entries from fledgling banking operations involving one account holder and one borrower who, along with two others, has financial transactions with the account holder. The widely held assumption that they are examples of entries in the Ledger is set aside and it is concluded that, on the basis of the available evidence, they are examples of entries in a Ricordanze, a record book Pacioli described as being used to record items of this type.
Showing items related by title, author, creator and subject.
Barrett, G.; Cigdem, M.; Whelan, S.; Wood, Gavin (2015)Home ownership represents an important social and economic cornerstone of Australian society. In addition to providing security of tenure, ownership has represented an important savings vehicle by which Australians can ...
Zikic, J.; Richardson, Julia (2016)This article examines the impact of large scale, ‘macro’ role transitions on professional identity. Drawing on in-depth interviews with two different groups of immigrant professionals, it theorizes how organizational ...
Sangster, A.; Stoner, G.; De Lange, Paul; O'connell, B.; Scataglini-Belghitar, G. (2012)Double entry bookkeeping emerged by the end of the 13th century and was adopted by, for example, the Datini of Prato during the 1380s. In the transition from single to double entry evident in the Datini Archives, initially ...