Double Entry Bookkeeping
Jump to navigation
Jump to search
Double-entry bookkeeping is the predecessor of matrix calculus/algebra. It was first published in Luca Pacioli's Summa de arithmetica, geometria, proportioni et proportionalita[1]. Arthur Cayley wrote a short book[2] on this topic.
To find an earlier account on the history and origin of Double Entry Bookkeeping, one can read Edward Peragallo's book[3]. More recently, Jane Gleeson-White, published a book[4] on Double Entry Bookkeeping. To learn a bit more of the original text and how was it written, a paper[5] on the book was published in June 2008.
A partial translation of the original Pacioli book can be found in John Geijsbeek's book[6].
References
- ↑ Luca Pacioli, Summa de Arithmetica, Internet Archive: https://archive.org/details/A335068/page/n21/mode/2up, Last Accessed: June 2nd, 2021
- ↑ Arthur Cayley, The Principles of Book-keeping by Double Entry, Cambridge University Press, First Published in 1894, Digitized by the Internet Archive: https://archive.org/details/principlesofbook00caylrich, last accessed: June 2, 2021
- ↑ Edward Peragallo, Origin and Evolution of Double Entry Bookkeeping: As study of Italian Practice from the Fourteenth Century, American Institute Publishing Company, 1938
- ↑ Jane Gleeson-White, Double Entry: How the merchants of Venice shaped the modern world- and how their invention could make or break the planet, Allen & Unwin, New York, 2011
- ↑ Alan Sangster, Greg Stoner, ,The market for Luca Pacioli's Summa Arithmetica, Accounting Historians Journal, Vol. 35, No. 1June 2008pp. 111-134
- ↑ John Geijsbeek, Ancient Double-Entry Bookkeeping, John S. Geijsbeek, Denver Colorado, 1914