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The Index to the Ledger: Some Historical Notes.

Basil S. Yamey

Professor of Economics, London School of Economics. 1

The Accounting Review 1980

Abstract ABSTRACT: This article examines the discussion and illustration of the ledger index in some early treatises on bookkeeping and accounts, and comments on the economizing of effort and paper in the early practice of bookkeeping.

DOI
10.2308/tar-4512479
Volume
55 (3)
Pages
419-425
Language
en
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