Notes on Pacioli's first chapter

Accounting, Business and Financial History Pub Date : 1900-01-01 DOI:10.1080/09585209400000036

B. Yamey

引用次数: 14

Abstract

This article consists of notes on seven topics related to the first chapter of the section on bookkeeping included in Pacioli's Summa of 1494. It considers, inter alia, why Pacioli included this section, whether it was successful as a piece of exposition, and whether he was describing double entry bookkeeping.

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帕西奥利第一章的注解

本文由七个主题的笔记组成，这些主题与Pacioli的1494年总结中包含的簿记部分的第一章有关。委员会除其他外，审议了Pacioli为什么列入这一节，它作为一篇论述是否成功，他是否在描述复式记账法。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Accounting, Business and Financial History

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