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Pacioli's Example Entries—a Conundrum Resolved?

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Listed:
  • Alan Sangster
  • Greg Stoner
  • Giovanna Scataglini-Belghitar
  • Paul De Lange
  • Brendan O'Connell

Abstract

type="main"> 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.

Suggested Citation

  • Alan Sangster & Greg Stoner & Giovanna Scataglini-Belghitar & Paul De Lange & Brendan O'Connell, 2014. "Pacioli's Example Entries—a Conundrum Resolved?," Abacus, Accounting Foundation, University of Sydney, vol. 50(1), pages 93-106, March.
    • Handle: RePEc:bla:abacus:v:50:y:2014:i:1:p:93-106
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    File URL: http://hdl.handle.net/10.1111/j.1467-6281.2012.00372.x
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    References listed on IDEAS

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    1. Quattrone, Paolo, 2009. "Books to be practiced: Memory, the power of the visual, and the success of accounting," Accounting, Organizations and Society, Elsevier, vol. 34(1), pages 85-118, January.
    2. Raymond de Roover, 1944. "What is Dry Exchange? A Contribution to the Study of English Mercantilism," Journal of Political Economy, University of Chicago Press, vol. 52(3), pages 250-250.
    3. de Roover, Raymond, 1942. "Money, Banking, and Credit in Medieval Bruges1," The Journal of Economic History, Cambridge University Press, vol. 2(S1), pages 52-65, December.
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    Cited by:

    1. Vlora Berisha & Rrustem Asllanaj, 2017. "Literature Review on Historical Development of Accounting," Acta Universitatis Danubius. OEconomica, Danubius University of Galati, issue 13(6), pages 156-173, DECEMBER.

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