Pacioli's Example Entries-a Conundrum Resolved?

Journal article

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 Ricordanze, a record book Pacioli described as being used to record items of this type. © 2012 Accounting Foundation, The University of Sydney.

Authors: Sangster, A; Stoner, G; Scataglini-Belghitar, G; De Lange, P; O'Connell, B

• Publication status: Published
• Journal: ABACUS-A JOURNAL OF ACCOUNTING FINANCE AND BUSINESS STUDIES
• Volume: 50
• Issue: 1
• Pages: 93-106
• Publication date: 2014-03-01
• DOI: 10.1111/j.1467-6281.2012.00372.x
• EISSN: 1467-6281
• ISSN: 0001-3072
• Language: English
• Keywords: Ledger entries; Ricordanze; Pacioli; Double entry bookkeeping; Banking