Pacioli’s Example Entries- a Conundrum Resolved?
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 a...
| Main Authors: | , , , , |
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| Format: | Journal Article |
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Wiley Blackwell
2014
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| Online Access: | http://hdl.handle.net/20.500.11937/38623 |
| _version_ | 1848755370586013696 |
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| author | Sangster, A. Stoner, G. Scataglini-Belghitar, G. De Lange, Paul O'Connell, B. |
| author_facet | Sangster, A. Stoner, G. Scataglini-Belghitar, G. De Lange, Paul O'Connell, B. |
| author_sort | Sangster, A. |
| building | Curtin Institutional Repository |
| collection | Online Access |
| description | 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. |
| first_indexed | 2025-11-14T08:55:14Z |
| format | Journal Article |
| id | curtin-20.500.11937-38623 |
| institution | Curtin University Malaysia |
| institution_category | Local University |
| last_indexed | 2025-11-14T08:55:14Z |
| publishDate | 2014 |
| publisher | Wiley Blackwell |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | curtin-20.500.11937-386232017-09-13T14:15:05Z Pacioli’s Example Entries- a Conundrum Resolved? Sangster, A. Stoner, G. Scataglini-Belghitar, G. De Lange, Paul O'Connell, B. Ledger entries Double entry bookkeeping Pacioli Ricordanze Banking 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. 2014 Journal Article http://hdl.handle.net/20.500.11937/38623 10.1111/j.1467-6281.2012.00372.x Wiley Blackwell restricted |
| spellingShingle | Ledger entries Double entry bookkeeping Pacioli Ricordanze Banking Sangster, A. Stoner, G. Scataglini-Belghitar, G. De Lange, Paul O'Connell, B. Pacioli’s Example Entries- a Conundrum Resolved? |
| title | Pacioli’s Example Entries- a Conundrum Resolved? |
| title_full | Pacioli’s Example Entries- a Conundrum Resolved? |
| title_fullStr | Pacioli’s Example Entries- a Conundrum Resolved? |
| title_full_unstemmed | Pacioli’s Example Entries- a Conundrum Resolved? |
| title_short | Pacioli’s Example Entries- a Conundrum Resolved? |
| title_sort | pacioli’s example entries- a conundrum resolved? |
| topic | Ledger entries Double entry bookkeeping Pacioli Ricordanze Banking |
| url | http://hdl.handle.net/20.500.11937/38623 |