haku: @author Yamey, B. / yhteensä: 4
viite: 3 / 4
| Tekijä: | Yamey, B. |
| Otsikko: | Benedetto Cotrugli on bookkeeping (1458) |
| Lehti: | Accounting, Business and Financial History
1994 : MAR, VOL. 4:1, p. 43-50 |
| Asiasana: | ACCOUNTING BANKING ENGLAND |
| Kieli: | eng |
| Tiivistelmä: | This is a review article on Professor Ugo Tucci's edition (1990) of Benedetto Cotrugli's manuscript of 1458 which includes the earliest known exposition of double entry bookkeeping. This article concentrates on the bookkeeping chapters of the manuscript which covers a range of commercial subjects, including the moral conduct of merchants. The earliest surviving manuscript that includes an account of double entry bookkeeping is dated 1458. It was completed in the castle of Serpico, near Avellino. |
SCIMA