Double Entry Bookkeeping in Western Europe, 1300 to 1800 Basil S. Yamey

ISBN: 9780815332961

Published:

Hardcover

200 pages


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Double Entry Bookkeeping in Western Europe, 1300 to 1800  by  Basil S. Yamey

Double Entry Bookkeeping in Western Europe, 1300 to 1800 by Basil S. Yamey
| Hardcover | PDF, EPUB, FB2, DjVu, talking book, mp3, ZIP | 200 pages | ISBN: 9780815332961 | 10.76 Mb

This book describes and explains double entry bookkeeping (d.e.b.) -- a process lauded by a prominent French historian as one of the most important achievements of medieval civilization -- as practiced in Western Europe in the period 1300 to 1800.MoreThis book describes and explains double entry bookkeeping (d.e.b.) -- a process lauded by a prominent French historian as one of the most important achievements of medieval civilization -- as practiced in Western Europe in the period 1300 to 1800.

It is the first book in English that attempts to cover the subject comprehensively. It is written so as to be reasonably accessible to readers without specific knowledge or experience in accounting. It addresses questions that are of interest to economic historians, accounting historians, and other historians -- including topics such as the economic and cultural significance of d.e.b., and the accounting measurement of profits and capital during the period. It questions several claims made for the role of d.e.b, in the birth and development of capitalism. It may also be useful to economic historians who use early accounting records as archival sources.



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