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