Did the ancient Romans have double-entry bookkeeping?

Purpose: The main purpose of the article is to establish whether the ancient Romans used double-entry bookkeeping. The secondary aim is to present a wide range of accounting vocabulary used by the Romans, which was later used by Venetian merchants and Luca Pacioli in the 1494 treatise on double-entr...

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Bibliographic Details
Main Author: Sławomir Sojak
Format: Article
Language:English
Published: Rada Naukowa SKwP 2023-06-01
Series:Zeszyty Teoretyczne Rachunkowości
Subjects:
Online Access:http://ztr.skwp.pl/gicid/01.3001.0053.6062