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  • Pacioli's example entries-a conundrum resolved?

    Author(s)
    Sangster, Alan
    Stoner, Greg
    Scataglini-Belghitar, Giovanna
    Lange, Paul
    O'Connell, Brendan
    Griffith University Author(s)
    Sangster, Alan
    Year published
    2014
    Metadata
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    Abstract
    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.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.
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    Journal Title
    Abacus: A Journal of Accounting, Finance and Business Studies
    Volume
    50
    Issue
    1
    DOI
    https://doi.org/10.1111/j.1467-6281.2012.00372.x
    Subject
    Accounting, Auditing and Accountability not elsewhere classified
    Accounting, Auditing and Accountability
    Banking, Finance and Investment
    Publication URI
    http://hdl.handle.net/10072/63863
    Collection
    • Journal articles

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