Pacioli's Example Entries-a Conundrum Resolved?

被引：6

作者：

Sangster, Alan ^{[1
]}

Stoner, Greg ^{[2
]}

Scataglini-Belghitar, Giovanna ^{[3
]}

De Lange, Paul ^{[4
]}

O'Connell, Brendan ^{[4
]}

机构：

[1] Griffith Univ, Nathan, Qld 4111, Australia

[2] Univ Glasgow, Glasgow G12 8QQ, Lanark, Scotland

[3] Univ Oxford, Balliol Coll, Dept Math, Oxford OX1 2JD, England

[4] RMIT, Sch Accounting, Melbourne, Vic, Australia

来源：

ABACUS-A JOURNAL OF ACCOUNTING FINANCE AND BUSINESS STUDIES | 2014年 / 50卷 / 01期

关键词：

Double entry bookkeeping; Ricordanze; Pacioli; Ledger entries; Banking;

D O I：

10.1111/j.1467-6281.2012.00372.x

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

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.

引用

页码：93 / 106

页数：14

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