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Compound Journal Entries in Early Treatises on Bookkeeping.

Basil S. Yamey

Professor of Economics, The London School of Economics. 1

The Accounting Review 1979

Abstract ABSTRACT: 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.

DOI
10.2308/tar-4482490
Volume
54 (2)
Pages
323-329
Language
en
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