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THE COMING OF AGE OF DOUBLE ENTRY: THE GIOVANNI FAROLFI LEDGER OF 1299-1300
Geoffrey A. Lee
The Accounting Historians Journal
Vol. 4, No. 2 (Fall 1977), pp. 79-95
Published by: The Academy of Accounting Historians
Stable URL: http://www.jstor.org/stable/40697544
Page Count: 17
You can always find the topics here!Topics: Ledgers, Double entry accounting, Debits, Cash, General ledgers, Charge accounts, Business structures, Account books, Profit and loss statements, Interest
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This article examines the branch ledger of a Florentine firm in 13th century Provence, and its relationship to contemporaneous Tuscan account books. It is concluded that the ledger was part of a sophisticated accounting system, with a debit and credit for every item and a serious attempt at annual balancing, thus constituting the earliest known example of commercial double entry.
The Accounting Historians Journal © 1977 The Academy of Accounting Historians