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Pacioli's Example Entries-a Conundrum Resolved?

Abstract:

This paper discusses the nature of the 10 example paragraph entries at the end of Pacioli's bookkeeping treatise. It concludes that these are entries from fledgling banking operations involving one account holder and one borrower who, along with two others, has financial transactions with the account holder. The widely held assumption that they are examples of entries in the Ledger is set aside and it is concluded that, on the basis of the available evidence, they are examples of entries in a...

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Publication status:
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Authors


Sangster, A More by this author
More by this author
Institution:
University of Oxford
Department:
Oxford, MPLS, Mathematical Inst
De Lange, P More by this author
O'Connell, B More by this author
Journal:
ABACUS-A JOURNAL OF ACCOUNTING FINANCE AND BUSINESS STUDIES
Volume:
50
Issue:
1
Pages:
93-106
Publication date:
2014-03-05
DOI:
EISSN:
1467-6281
ISSN:
0001-3072
URN:
uuid:f5e67823-a4ab-417a-9004-695da86d24dd
Source identifiers:
334982
Local pid:
pubs:334982

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