Pacioli’s Forgotten Book: The Merchant’s Ricordanze

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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...

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Bibliographic Details
Main Authors:	Sangster, A., Stoner, G., De Lange, Paul, O'connell, B., Scataglini-Belghitar, G.
Format:	Journal Article
Published:	Academy of Accounting Historians 2012
Subjects:	Acioli - Ricordanze - Summa Arithmetica - merchant - bookkeeping
Online Access:	http://hdl.handle.net/20.500.11937/16901

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