Would you like to go to the Gale {{RECOMMENDED_COUNTRY}} site instead?

It looks like you're visiting from {{DETECTED_COUNTRY}}.

main

mega-menu

products

footer-legal-menu-component

Marketing materials, training documents, discovery services

cengage:card

FIND YOUR SALES REPRESENTATIVE

cengage:column

Get marketing materials, training documents, discovery services.

PRODUCT SUPPORT

CUSTOMER SUPPORT

Report technical issues, errors, check system status

TECHNICAL SUPPORT

Manage product preferences, generate usage reports, simplify administrative tasks.

ADMIN TOOLS

support

header-component

footer-menu

Academic Institutions

K-12

Public Libraries

Government and Special Libraries

Statewide Programs

Institutions

Databases

Primary Sources

Digital Humanities Tools

eLearning

Schools/K-12 Curriculum

Books

Large Print Books by Thorndike Press

Products

Find Your Rep

Product Support

Technical Support

Customer Support

Admin Tools

Accessibility Policy

Support

About Us

Blogs

Press Center

Events

News

Careers

Partnerships

Contact Us

Our Company

container

cengage:galethorndikeseo

footer-legal-menu

Terms of use

Privacy

config

secondary-storefront-menu

International

North America

China

Japan

Latin America

Brazil

Region

Set your region:

secondary-primary-menu

Request a Trial

single-column

footer-menu-component

footer-social-menu

Sign Up for Emails

CONNECT WITH GALE

Stay up-to-date with the latest Gale news, exclusive offers, and more.

facebook

linkedin

instagram

youtube

SOCIAL ICONS

secondary-account-menu

zone1

%1 products have been added to your cart but %2 have been backordered and will be fulfilled when stock is available

Product on backorder

Current quantity limit is [maxProductQuantity], please, navigate to the cart page and change quantity of product

You will be able to resubmit promo in ${countdown} seconds. test

Please note that the taxes displayed on our website are estimated and subject to adjustment. The actual tax charges will be determined and settled during the final invoicing of your order

product-detail-component

footer

header

Browse by Institution Type

Browse by Product Type

gale-footer

zone2

footer-social-menu-component

FIND YOUR REP

support-order-2

Profile

Orders

Wish List

Fast Order Entry

My Account

You may already have access to Gale content through your institution.

STUDENTS AND RESEARCHERS

zone3

support-order-1

Account Information

bundle-connector

THE DEVELOPMENT OF DOUBLE ENTRY: SELECTED ESSAYS

Accounting

Business & Economics

Gt Product Group

Binding Format

Marketing Imprint Name

B2B GT

CL Carton Count

Imprint Name

B2B & B2C

<P>This compilation concerns account books, not books on accounting. Most of the essays analyse the account book(s) of a single person or business. In each case the account book(s) demonstrate the presence of, at least, elements of double entry. The essays come in pairs, beginning with Geoffrey Lee's paper on Florentine bank ledger fragments of 1211, some of the earliest relics of Italian bookkeeping. Subsequent papers trace the development of double entry over the centuries until 1786 when full double entry was achieved. There are papers from the UK and USA which illustrate the use of balance sheets, valuation techniques and the accruals convention as well as papers which analyse the causes of the development of double entry, using the evidence of others. </P>

The Development of Double Entry

POST SECONDARY FOUR YEAR

COLFR

COLJR

COLSO

COLSR

Duration

Duration Unit Of Measure

Transaction Type

Front Cover.
Half Title Page.
Title Page.
Copyright Page.
Contents.
Introduction.
1: A Chronological Bibliography of Selected Writings on Surviving Account Books of the 11th to the 19th Centuries.
2: The Florentine Bank Ledger Fragments of 1211: Some New Insights.
3: The Development of Italian Bookkeeping 1211&#x2013;1300.
4: The Coming of Age of Double Entry: The Giovanni Farolfi Ledger of 1299&#x2013;1300.
5: The Gallerani Account Book of 1305&#x2013;1308.
6: The Ledger of Jachomo Badoer: Constantinople September 2, 1436 to February 26, 1440.
7: Jachomo Badoer, Renaissance Man of Commerce, and his Ledger.
8: The Accounts of the Corporation of Bristol: 1532 to 1835.
9: Sixteenth-century Accounting: The Ledger of John Smythe, Merchant of Bristol.
10: Selections from a Pre-Revolutionary Accounting Record.
11: Accounting in Colonial Virginia: A Case Study.
12: A Note on Papers Concerning the Causes and Effects of Double Entry.
13: The Functional Development of Double-Entry Bookkeeping.
14: A New Perspective on the Evolution of Double-Entry Bookkeeping.
Front Cover.
Half Title Page.
Title Page.
Copyright Page.
Contents.
Introduction.
1: A Chronological Bibliography of Selected Writings on Surviving Account Books of the 11th to the 19th Centuries.
2: The Florentine Bank Ledger Fragments of 1211: Some New Insights.
3: The Development of Italian Bookkeeping 1211&#x2013;1300.
4: The Coming of Age of Double Entry: The Giovanni Farolfi Ledger of 1299&#x2013;1300.
5: The Gallerani Account Book of 1305&#x2013;1308.
6: The Ledger of Jachomo Badoer: Constantinople September 2, 1436 to February 26, 1440.
7: Jachomo Badoer, Renaissance Man of Commerce, and his Ledger.
8: The Accounts of the Corporation of Bristol: 1532 to 1835.
9: Sixteenth-century Accounting: The Ledger of John Smythe, Merchant of Bristol.
10: Selections from a Pre-Revolutionary Accounting Record.
11: Accounting in Colonial Virginia: A Case Study.
12: A Note on Papers Concerning the Causes and Effects of Double Entry.
13: The Functional Development of Double-Entry Bookkeeping.
14: A New Perspective on the Evolution of Double-Entry Bookkeeping.

The Development of Double Entry.css-1p8rvzy{position:absolute;padding-left:8px;}

The Development of Double Entry