ABSTRACT

Published in 1963, this book about the famous accountant and bookkeeper Luca Paciolo explores his extraordinary contribution to the development of the accounting profession. Paciolo is the first known writer to publish a work describing the double entry process.

section Section I|15 pages

Paciolo: The Man, His Work

section Section II|4 pages

The Translation of the Bookkeeping Treatise

chapter Chapter 3|5 pages

An Example of an Inventory with All Its Formalities.

chapter Chapter 21|3 pages

The Well Known Account Called Partnership.

chapter Chapter 36|3 pages

The Summary of Rules and Ways of Keeping a Ledger.

chapter Chapter 37|2 pages

Items Which Should be Entered in the Ledger.

chapter |2 pages

An Illustration of Ledger Postings.

section Section III|1 pages

The Original Treatise Reproduced