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Item Details
Title: THE DEVELOPMENT OF DOUBLE ENTRY
SELECTED ESSAYS
By: Chris W. Nobes (Editor)
Format: Hardback

List price: £115.00
Our price: £111.55
Discount:
3% off
You save: £3.45
ISBN 10: 0415717957
ISBN 13: 9780415717953
Availability: Usually dispatched within 1-3 weeks.
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Publisher: TAYLOR & FRANCIS LTD
Pub. date: 23 October, 2013
Series: Routledge Library Editions: Accounting
Pages: 164
Synopsis: This compilation concerns account books, not books on accounting. Most of the essays analyse the account book(s) of a single person or business. In each case the account book(s) demonstrate the presence of, at least, elements of double entry. The essays come in pairs, beginning with Geoffrey Lee's paper on Florentine bank ledger fragments of 1211, some of the earliest relics of Italian bookkeeping. Subsequent papers trace the development of double entry over the centuries until 1786 when full double entry was achieved. There are papers from the UK and USA which illustrate the use of balance sheets, valuation techniques and the accruals convention as well as papers which analyse the causes of the development of double entry, using the evidence of others.
Publication: UK
Imprint: Routledge
Returns: Returnable
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INTERNATIONAL ACCOUNTING (HB)
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INTERNATIONAL CLASSIFICATION OF FINANCIAL REPORTING
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INTERNATIONAL CORPORATE PROCEDURES
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