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Pacioli's example entries — a conundrum resolved?

journal contribution
posted on 2023-06-09, 04:03 authored by Alan Sangster, Greg Stoner, Giovanna Scataglini-Belghitar, Paul De Lange, Brendan O'Connell
This paper discusses the nature of the 10 example paragraph entries at the end of Pacioli's bookkeeping treatise. It concludes that these are entries from fledgling banking operations involving one account holder and one borrower who, along with two others, has financial transactions with the account holder. The widely held assumption that they are examples of entries in the Ledger is set aside and it is concluded that, on the basis of the available evidence, they are examples of entries in a Ricordanze, a record book Pacioli described as being used to record items of this type.

History

Publication status

  • Published

Journal

Abacus

ISSN

0001-3072

Publisher

Wiley-Blackwell

Issue

1

Volume

50

Page range

93-106

Department affiliated with

  • Business and Management Publications

Full text available

  • No

Peer reviewed?

  • Yes

Legacy Posted Date

2016-11-15

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