Giuseppe Cerboni: General Accountant of the State

Giuseppe Cerboni (1827-1917) in 1861 stated as an accountant with his report on the military condition of Tuscany, proposing a model of "returns of accounts", arousing particular interest and broad consensus. Years of study and experience led him to the development of new accounting concepts, that he transposed in a succession of works among which "Accounting Science" and "Double Entry synoptic." This system of accounts, for which Tommaseo suggested the name Logismografia, consisted in keeping two sets of parallel scriptures which considered each transaction in two different ways, in one was reported the prediction of the annual budget, in the other the relationship with inventory sheet.