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How To Keep Records Of Sheep In Ledger

The Accounting Historians Journal

journal article

THE COMING OF Historic period OF DOUBLE ENTRY: THE GIOVANNI FAROLFI LEDGER OF 1299-1300

The Accounting Historians Journal

Published By: The Academy of Accounting Historians

The Accounting Historians Journal

https://www. jstor .org/stable/40697544

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Abstract

This article examines the branch ledger of a Florentine firm in 13th century Provence, and its relationship to contemporaneous Tuscan account books. It is ended that the ledger was office of a sophisticated bookkeeping system, with a debit and credit for every particular and a serious effort at almanac balancing, thus constituting the earliest known case of commercial double entry.

Journal Information

The Accounting Historians Journal is here available in digital full-text thanks to the kind permission of the Academy of Accounting Historians. Included are files and bibliographic records for each issue and for each major item in each result. From 1974 to 1992, both a searchable PDF and a separate page-prototype PDF are provided. From 1993 to 1998, the PDF page epitome contains embedded searchable text, reflecting advances in PDF technology. As the software does not always translate images to text accurately and proofreaders do not catch all the software reading errors, having both an image and a searchable text file allows the researcher immediately to cheque the accuracy of any questionable transcription. Outset in 1999, native (searchable) PDFs are provided by the publisher.

Publisher Data

The Academy of Bookkeeping Historians was formed in 1973.  It was granted a charter as a not-for-profit corporation in the Country of Alabama and, subsequently, was granted tax-exempt status in the United States.  The objectives of the Academy are to encourage research, publication, educational activity and personal interchanges in all phases of Accounting History and its interrelation with business and economic history. Membership in the University is open to all persons in all countries who are interested in Accounting History.  Academy membership includes a subscription to the Accounting Historians Journal (two issues per twelvemonth), the Notebook (the semi-annual newsletter), membership rates for meetings and conference, including the annual conference and access to the membership directory.  In improver, in that location are member prices on dorsum issues of the Journal to 1973.

Source: https://www.jstor.org/stable/40697544

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