Enlighten
Research publications by members of the University of Glasgow
home > services > Enlighten

Pacioli's example entries: a conundrum resolved?

Sangster, A., Stoner, G., Scatalini-Belghitar, G., De Lange, P., and O'Connell, B. (2014) Pacioli's example entries: a conundrum resolved? Abacus, 50 (1). pp. 93-106. ISSN 0001-3072 (doi:10.1111/j.1467-6281.2012.00372.x)

Full text not currently available from Enlighten.

Abstract

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.

Item Type:Article
Status:Published
Refereed:Yes
Glasgow Author(s) Enlighten ID:Sangster, Prof Alan and Stoner, Dr Gregory
Authors: Sangster, A., Stoner, G., Scatalini-Belghitar, G., De Lange, P., and O'Connell, B.
College/School:College of Social Sciences > Adam Smith Business School > Accounting and Finance
Journal Name:Abacus
Publisher:Wiley
ISSN:0001-3072
ISSN (Online):1467-6281
Published Online:21 November 2013

University Staff: Request a correction | Enlighten Editors: Update this record