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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'ConnellThis 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.
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Publication status
- Published
Journal
AbacusISSN
0001-3072Publisher
Wiley-BlackwellExternal DOI
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1Volume
50Page range
93-106Department affiliated with
- Business and Management Publications
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- No
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- Yes
Legacy Posted Date
2016-11-15Usage metrics
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