To make high-quality research more accessible and easier to explore.

Fields:
1 result ✕ Clear filters

Compound Journal Entries in Early Treatises on Bookkeeping.

Basil S. Yamey
The Accounting Review 1979 54(2), 323-329
This article traces references to and illustrations of compound journal entries in accounting or bookkeeping treatises up to Lodovico Flori's Trattato of 1636. It is shown that the practice was referred to, discussed, or illustrated earlier and more frequently than has been supposed.