Origin and Evolution of Double Entry Bookkeeping: A Study of Italian Practice from the Fourteenth Century

Description

Part I: THE ORIGIN OF DOUBLE ENTRY - Introduction - Genoa - Florence - Venice - Florentine Industrial Accounting Part II: THE LITERATURE OF ACCOUNTING II.1: The First Cycle (1458-1558) - Benedetto Cotruglio Raugeo - Fra Luca Paciolo - Domenico Manzoni - Gerolamo Cardano - Alvise Casanova - Giovanni Antonio Tagliente - Anonymous Writers - Bartolomeo Fontana - Conclusion II.2: The Second Cycle (1559-1795) - Don Angelo Pietra - Grisogono Simon - Giovanni Antonio Moschetti - Matteo Mainardi - Ludovico Flori - Giovanni Domenico Peri - Bastiano Venturi - Giacomo Venturoli - Antonio Zambelli - Onofrio Sbernia Pugliesi - Ludovico Corticelli - Giacomo Della Gatta - Balugani Pellegrino - Tomaso Domenico Breglia - Pietra Paolo Scali - Guiseppi Forni - Conclusion II.3: The Third Cycle (1706 To Date) - THE EMERGENCE OF ACCOUNTING THBORY -- The Ancient Writers -- Dégrange and the Cinquecontisti School -- Francesco Villa and the Lombard School -- Hippolyte Vannier -- Francesco Marchi -- Giuseppe Cerboni -- Fabio Besta - THEORIES OF DOURLE ENTRY -- Rudimentary Theories -- Theoties Based on Indudive Logic -- Theories Based on the Interrelation of Accounts -- Personalistic Theories -- The Value Theory - METHODS OF DOUBLE ENTRY -- The Methods of Dégrange -- The Methods of Villa and Marchi -- Logismography -- Besta and Modern Practice PART III: The functional development of double entry -- The Ledger -- The Journal -- Financial Statements - Bibliography - Index