Pacioli’s Forgotten Book: The Merchant’s Ricordanze
Double entry bookkeeping emerged by the end of the 13th century and was adopted by, for example, the Datini of Prato during the 1380s. In the transition from single to double entry evident in the Datini Archives, initially accounting records were kept in an account book called a Ricordanze. Record b...
| Main Authors: | , , , , |
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| Format: | Journal Article |
| Published: |
Academy of Accounting Historians
2012
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| Subjects: | |
| Online Access: | http://hdl.handle.net/20.500.11937/16901 |