The Development of Double Entry (RLE Accounting)

Selected Essays

Edited by Chris W. Nobes

© 2014 – Routledge

160 pages

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About the Book

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.

Table of Contents

Introduction. 1. A Chronological Bibliography of Selected Writings on Surviving Account Books of the 11th to the 19th Centuries. 2. The Florentine bank ledge Fragments of 1211: Some New Insights Geoffrey A. Lee 3. The Development of Italian Bookkeeping: 1211-1300 Geoffrey A. Lee 4. The Coming of Age of Double Entry: The Giovanni Farolfi Ledger of 1299-1300 Geoffrey A. Lee 5. The Gallerani Account Book of 1305-1308 Christopher W. Nobes 6. The Ledge of Jachomo Badoer: Constantionople September 2, 1436 to February 26 1440 Edward Peragallo 7. Jachomo Badoer, Renaissance Man of Commerce, and His Ledger Edward Peragallo 8. The Accounts of the Corporation of Bristol: 1532 to 1835 D. M. Livock 9. The Ledger of John Smythe, Merchant of Bristol Jean Vanes 10. Selections from a Pre-Revolutionary Accounting Record Robert M. Jennings 11. Accounting in Colonial Virginia: A Case Study Alman R. Coleman, William G. Shenkir and Williard E. Stone 12. A Note on Papers Concerning the Causes and Effects of Double Entry 13. The Functional Development of Double-Entry Bookkeeping B. S. Yamey 14. A New Perspective on the Evolution of Double-Entry Bookkeeping John J. Williams

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Multivolume collection by leading authors in the field

About the Series

Routledge Library Editions: Accounting

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Subject Categories

BISAC Subject Codes/Headings:
BUSINESS & ECONOMICS / Accounting / General
BUSINESS & ECONOMICS / Accounting / Financial