[PDF] Ancient Double Entry Bookkeeping eBook

Author : J.B. Geijsbeek
Publisher : Рипол Классик
Page : 187 pages
File Size : 33,69 MB
Release : 1974
Category : History
ISBN : 5875989432

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A.D. 1494 - the earliest known writer on bookkeeping

Author : J.B. Geijsbeek
Publisher : Рипол Классик
Page : 187 pages
File Size : 40,68 MB
Release : 1914
Category : History
ISBN : 587431394X

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Lucas Pacioli's treatise (A. D. 1494--the earliest known writer on bookkeeping) reproduced and translated with reproductions, notes and abstracts from Manzoni, Pietra, Mainardi, Ympyn, Stevin and Dafforn

Author : Jane Gleeson-White
Publisher : W. W. Norton & Company
Page : 226 pages
File Size : 43,21 MB
Release : 2012-10-01
Category : Business & Economics
ISBN : 0393089681

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“Lively history. . . . Show[s] double entry’s role in the creation of the accounting profession, and even of capitalism itself.”—The New Yorker Filled with colorful characters and history, Double Entry takes us from the ancient origins of accounting in Mesopotamia to the frontiers of modern finance. At the heart of the story is double-entry bookkeeping: the first system that allowed merchants to actually measure the worth of their businesses. Luca Pacioli—monk, mathematician, alchemist, and friend of Leonardo da Vinci—incorporated Arabic mathematics to formulate a system that could work across all trades and nations. As Jane Gleeson-White reveals, double-entry accounting was nothing short of revolutionary: it fueled the Renaissance, enabled capitalism to flourish, and created the global economy. John Maynard Keynes would use it to calculate GDP, the measure of a nation’s wealth. Yet double-entry accounting has had its failures. With the costs of sudden corporate collapses such as Enron and Lehman Brothers, and its disregard of environmental and human costs, the time may have come to re-create it for the future.

Author : Jane Gleeson-White
Publisher :
Page : 294 pages
File Size : 13,88 MB
Release : 2012
Category : Bookkeeping
ISBN : 9781743311554

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'The rise and metamorphosis of double-entry bookkeeping is one of history's best-kept secrets and most important untold tales ...Through its logic we have let the planet go to ruin-and through its logic we now have a chance to avert that ruin.' Our world is governed by the numbers generated by the accounts of nations and corporations. We depend on these numbers to direct our governments, organisations, economies, societies. But where did they come from-and how did they become so powerful? The answer to these questions begins in the Dark Ages, with the emergence in northern Italy of a new form of accounting called double-entry bookkeeping. The story of double entry reaches from the Crusades through the Renaissance to the factories of industrial Britain and the policymakers of the Great Depression and the Second World War. At its heart stands a Renaissance monk, mathematician and magician, and his celebrated treatise for merchants. With double entry came the wealth and cultural efflorescence that was the Renaissance, a new scientific worldview, and a new economic system: capitalism.Over the past one hundred years accounting has flourished to an astonishing degree, despite the many scandals it has left in its wake. The figures double entry generates have become a sophisticated system of numbers which in the twenty-first century rules the global economy, manipulated by governments, financial institutions and the quant nerds of Wall Street. And the story of double entry is still unfolding-because today it might be our last hope for life on earth.

Author : Lyon Sprague De Camp
Publisher : Arc Manor LLC
Page : 290 pages
File Size : 37,46 MB
Release : 2011
Category : Fiction
ISBN : 9781612420158

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Rarely do books have such a great influence on a genre as Lest Darkness Fall has had on science fiction. Frequently quoted as one of the 'favorite' books of many of the masters of the field, this book by L. Sprague de Camp helped establish time-travel as a solid sub-genre of science fiction. ** An indication of the influence and longevity of the book is by the number of best-selling writers who have written stories in direct response to, or influenced by, Lest Darkness Fall. This new volume also includes three such stories by Frederik Pohl, David Drake and S. M. Stirling written over a period of forty-three years-a testament to the timelessness of the book. ** Similar, thematically, to Mark Twain's A Connecticut Yankee in King Arthur's Court, the book tells the tale of Martin Padway who, as he is walking around in modern Rome, is suddenly transported though time to 6th Century Rome. Once in ancient Rome, Padway (now Martinus Paduei Quastor) embarks on an ambitious project of single-handedly changing history. ** L. Sprague de Camp was a student of history (and the author of a number of popular works on the subject). In Lest Darkness Fall he combines his extensive knowledge of the workings of ancient Rome with his extraordinary imagination to create one of the best books of time travel ever written.

Author : R. Gene Brown
Publisher : Routledge
Page : 173 pages
File Size : 38,69 MB
Release : 2019-04-05
Category : Business & Economics
ISBN : 0429603045

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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.

Author : S. Dyer
Publisher : Routledge
Page : 135 pages
File Size : 20,7 MB
Release : 2020-09-04
Category : Business & Economics
ISBN : 1000165876

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This 1897 book, first reissued in 1984, is a key historical document from the early years of accounting, and carefully explains the various points of double entry bookkeeping. Originally intended as a new method of instruction for students of accounting, it now serves to stand as a vital piece of the puzzle of the development of the accounting profession itself.

Author : Jacob Soll
Publisher : Basic Books
Page : 314 pages
File Size : 17,67 MB
Release : 2014-04-29
Category : History
ISBN : 0465036635

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A “brilliant” (Los Angeles Review of Books) history of accounting, showing how financial and political accountability has shaped the rise and fall of nations and empires Whether building a road or fighting a war, leaders from ancient Mesopotamia to the present have relied on financial accounting to track their state's assets and guide its policies. Basic accounting tools such as auditing and double-entry bookkeeping form the basis of modern capitalism and the nation-state. Yet our appreciation for accounting and its formative role throughout history remains minimal at best-and we remain ignorant at our peril. Poor or risky practices can shake, and even bring down, entire societies. In The Reckoning, historian and MacArthur "Genius" Award-winner Jacob Soll presents a sweeping history of accounting, drawing on a wealth of examples from over a millennia of human history to reveal how accounting has shaped kingdoms, empires, and entire civilizations. The Medici family of 15th century Florence used the double-entry method to win the loyalty of their clients, but eventually began to misrepresent their accounts, ultimately contributing to the economic decline of the Florentine state itself. In the 17th and 18th centuries, European rulers shunned honest accounting, understanding that accurate bookkeeping would constrain their spending and throw their legitimacy into question. And in fact, when King Louis XVI's director of finances published the crown's accounts in 1781, his revelations provoked a public outcry that helped to fuel the French Revolution. When transparent accounting finally took hold in the 19th Century, the practice helped England establish a global empire. But both inept and willfully misused accounting persist, as the catastrophic Stock Market Crash of 1929 and the Great Recession of 2008 have made all too clear. A masterwork of economic and political history, and a radically new perspective on the recent past, The Reckoning compels us to see how accounting is an essential instrument of great institutions and nations-and one that, in our increasingly transparent and interconnected world, has never been more vital.

Author : Keith Devlin
Publisher : A&C Black
Page : 193 pages
File Size : 16,2 MB
Release : 2011-11-07
Category : Biography & Autobiography
ISBN : 1408824574

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In 1202, a 32-year old Italian finished one of the most influential books of all time, which introduced modern arithmetic to Western Europe. Devised in India in the seventh and eighth centuries and brought to North Africa by Muslim traders, the Hindu-Arabic system helped transform the West into the dominant force in science, technology, and commerce, leaving behind Muslim cultures which had long known it but had failed to see its potential. The young Italian, Leonardo of Pisa (better known today as Fibonacci), had learned the Hindu number system when he traveled to North Africa with his father, a customs agent. The book he created was Liber abbaci, the 'Book of Calculation', and the revolution that followed its publication was enormous. Arithmetic made it possible for ordinary people to buy and sell goods, convert currencies, and keep accurate records of possessions more readily than ever before. Liber abbaci's publication led directly to large-scale international commerce and the scientific revolution of the Renaissance. Yet despite the ubiquity of his discoveries, Leonardo of Pisa remains an enigma. His name is best known today in association with an exercise in Liber abbaci whose solution gives rise to a sequence of numbers - the Fibonacci sequence - used by some to predict the rise and fall of financial markets, and evident in myriad biological structures. In The Man of Numbers, Keith Devlin recreates the life and enduring legacy of an overlooked genius, and in the process makes clear how central numbers and mathematics are to our daily lives.