The Elements of Book-Keeping; Comprising a System of Merchants' Accounts, Founded on Real Business, and Adapted to Modern Practice. with an Appendix on Exchanges, Banking, and Other Commercial Subjects
The Elements of Book-Keeping; Comprising a System of Merchants' Accounts, Founded on Real Business, and Adapted to Modern Practice. with an Appendix on Exchanges, Banking, and Other Commercial Subjects ..
Excerpt from The Elements of Book-Keeping; Comprising a System of Merchants Accounts, Founded on Real Business, and Adapted to Modern Practice: With an Appendix on Exchanges, Banking, and Other Commercial Subjects The origin of Book-keeping, like that of most other useful Arts, is involved in great obscurity. It is generally sup posed to have been first practised at Venice in the fifteenth. Century, when that city was the grand Emporium of Europe. Some Authors, however, think that Double Entry was known to the ancients, ...
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Excerpt from The Elements of Book-Keeping; Comprising a System of Merchants Accounts, Founded on Real Business, and Adapted to Modern Practice: With an Appendix on Exchanges, Banking, and Other Commercial Subjects The origin of Book-keeping, like that of most other useful Arts, is involved in great obscurity. It is generally sup posed to have been first practised at Venice in the fifteenth. Century, when that city was the grand Emporium of Europe. Some Authors, however, think that Double Entry was known to the ancients, and revived only in Italy with the revival of commerce and several passages are quoted, which Show that the ancients entered the receipts and payments of money on opposite pages, in the way of Debtor and Creditor but nothing beyond Single Entry can be inferred from this practic nor is it probable that any thing more was wanted in the rude and simple state of ancient commerce. Insurances, Bills of Exchange, and other modern improvements demanded, and in all probability produced, corresponding improvements in the mode of keeping Accounts; but that which places the subject in the clearest light is that none of the technical terms: of Double Entry are to be found in the ancient languages, but appear to be immediately derived from the Italian, as adopted in the other languages of Europe. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at ... This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
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