Hostname: page-component-848d4c4894-xfwgj Total loading time: 0 Render date: 2024-06-30T01:54:40.112Z Has data issue: false hasContentIssue false
  • English
  • Français

Early Bookkeeping and its Development into Accounting

Published online by Cambridge University Press:  24 July 2012

James Don Edwards
James Don Edwards
Affiliation:
Professor and Head, Department of Accounting and Financial Administration atMichigan State University
Get access Rights & Permissions [Opens in a new window]

Abstract

The transition from simple record keeping to accounting more or less in the form we know it today took many hundreds of years, though most of the basic developments had occurred by early Renaissance times. The advance of the art was intimately linked with a growing literature, the advancement of status, and other recognizable signs of maturing professionalism.

Type
Research Article
Information
Business History Review , Volume 34 , Issue 4 , Winter 1960 , pp. 446 - 458
Copyright
Copyright © The President and Fellows of Harvard College 1960

Access options

Get access to the full version of this content by using one of the access options below. (Log in options will check for institutional or personal access. Content may require purchase if you do not have access.)

References

1 Haskins, C. W., Business Education and Accountancy (New York, 1904), p. 166Google Scholar.

2 Woolf, Arthur H., A Short History of Accountants and Accountancy (London, 1912), p. 20Google Scholar.

3 Green, Wilmer L., History and Survey of Accountancy (Brooklyn, 1930), p. 26Google Scholar.

4 Brown, Richard, A History of Accounting and Accountants (Edinburgh and London, 1905), p. 16Google Scholar.

5 Woolf, Short History of Accountants and Accountancy, p. 6.

6 Brown, History of Accounting, p. 19.

7 Woolf, Short History of Accountants and Accountancy, p. 6.

8 Brown, History of Accounting, p. 33.

9 Woolf, Short History of Accountants and Accountancy, p. 44.

10 Brown, History of Accounting, p. 39.

11 Green, History of Accountancy, pp. 40–44.

12 Ibid., p. 44.

13 Day, Clive, A History of Commerce (New York, 1938), p. 41Google Scholar.

14 Woolf, Short History of Accountants and Accountancy, p. 17.

15 Day, History of Commerce, p. 90.

16 Peragallo, Edward, The Origin of Double Entry Bookkeeping (New York, 1938), p. 18Google Scholar.

17 de Roover, Raymond, “Lingering Influences of Medieval Practice,” Accounting Review, vol. XVIII (April, 1943), p. 149Google Scholar.

18 Brown, History of Accounting, p. 96.

19 De Roover, “Lingering Influences of Medieval Practice,” p. 149.

20 Woolf, Short History of Accountants and Accountancy, p. 161.

21 Brown, History of Accounting, p. 96.

22 de Roover, Raymond, “Characteristics of Bookkeeping Before Pacioli,” Accounting Review, vol. XIII (June, 1938), p. 14Google Scholar.

23 Smith, C. Aubrey, Internal Audit Control (Austin, Texas, 1933), p. 198Google Scholar.

24 Littleton, A. C., Accounting Evolution to 1900 (New York, 1933), p. 21Google Scholar.

25 Green, History of Accountancy; Littleton, A. C., The Development of Accounting Literature (Chicago, n.d.), p. 8Google Scholar.

26 Peragallo, Origin of Double Entry Bookkeeping, p. 55.

27 Littleton, Accounting Evolution to 1900, p. 4.

28 Brown, History of Accounting, p. 177.

29 Woolf, Short History of Accountants and Accountancy, p. 131.

30 Bentley, H. C., A Brief Treatise on the History and Development of Accounting (Boston, 1929), p. 13Google Scholar.

31 Ibid.

32 Brown, History of Accounting, p. 177.

33 Ibid.

34 Ibid., p. 178.

35 De Roover, “Characteristics of Bookkeeping Before Pacioli,” p. 144.