Book-keeping and Accounting Methods in 1891
In the year 1494 Lucas Pacioli printed the first text on Double Entry Book-keeping. A translation from the Italian into English was made in 1914 by John Bart Geisjbeek, a Certified Public Accountant of Denver, Colorado. The bound ledgers usually contained anywhere from 500 to 1000 pages, probably half of which would be used for the larger accounts, one page to each account; one quarter of the pages would be divided into two parts, so that each page would record the transactions of two accounts and the last quarter of the pages divided into four parts. An examination of the number of articles and books listed in the 1920 number of The Accountants Index under the caption of Cost and Factory Accounting showed a total of about 325, of which however only seventeen had been published prior to the year 1900.