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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
Stable URL: http://www.jstor.org/stable/40697544
Page Count: 17
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Since scans are not currently available to screen readers, please contact JSTOR User Support for access. We'll provide a PDF copy for your screen reader.
THE COMING OF AGE OF DOUBLE ENTRY: THE GIOVANNI FAROLFI LEDGER OF 1299-1300
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Abstract

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.

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