Pacioli's example entries — a conundrum resolved?

Sangster, Alan, Stoner, Greg, Scataglini-Belghitar, Giovanna, De Lange, Paul and O'Connell, Brendan (2014) Pacioli's example entries — a conundrum resolved? Abacus, 50 (1). pp. 93-106. ISSN 0001-3072

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Abstract

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.

Item Type: Article
Schools and Departments: School of Business, Management and Economics > Business and Management
Depositing User: Stacey Goldup
Date Deposited: 15 Nov 2016 15:13
Last Modified: 15 Nov 2016 16:32
URI: http://sro.sussex.ac.uk/id/eprint/65489
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