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dc.contributor.authorSangster, A.
dc.contributor.authorStoner, G.
dc.contributor.authorScataglini-Belghitar, G.
dc.contributor.authorDe Lange, Paul
dc.contributor.authorO'Connell, B.
dc.date.accessioned2017-01-30T14:23:42Z
dc.date.available2017-01-30T14:23:42Z
dc.date.created2015-06-23T20:00:39Z
dc.date.issued2014
dc.identifier.citationSangster, A. and Stoner, G. and Scataglini-Belghitar, G. and De Lange, P. and O'Connell, B. 2014. Pacioli’s Example Entries - a Conundrum Resolved? Abacus. 50 (1): pp. 93-106.
dc.identifier.urihttp://hdl.handle.net/20.500.11937/38623
dc.identifier.doi10.1111/j.1467-6281.2012.00372.x
dc.description.abstract

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.

dc.publisherWiley Blackwell
dc.subjectLedger entries
dc.subjectDouble entry bookkeeping
dc.subjectPacioli
dc.subjectRicordanze
dc.subjectBanking
dc.titlePacioli’s Example Entries- a Conundrum Resolved?
dc.typeJournal Article
dcterms.source.volume50
dcterms.source.number1
dcterms.source.startPage93
dcterms.source.endPage106
dcterms.source.issn00013072
dcterms.source.titleAbacus
curtin.accessStatusFulltext not available


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