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Development of the Compound Entry in the 15th Century Ledger of Jachomo Badoer, A Venetian Merchant.

The Accounting Review 1983 58(1), 98-104

The development of the compound entry is traced over a period of three and one-half years in the 15th century ledger of Jachomo Badoer, a Venetian merchant, It is the earliest extant example of the compound entry in Venetian bookkeeping.

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Development of the Compound Entry in the 15th Century Ledger of Jachomo Badoer, A Venetian Merchant.