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The Oldest Example of Double-Entry Bookkeeping

Published online by Cambridge University Press:  24 July 2012

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Extract

Several years ago the Business Historical Society received as a gift a copy of the oldest printed treatise on accountancy written by the Franciscan friar, Lucas Pacioli, and published in Venice in 1494. The system of bookkeeping by double entry which Pacioli described very clearly and accurately, was already in use in northern Italy more than a century and a half before the friar composed his famous treatise.

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Other
Information
Business History Review , Volume 4 , Issue 4 , June 1930 , pp. 11 - 13
Copyright
Copyright © The President and Fellows of Harvard College 1930

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