This paper explores the different view about the origin of double-entry book-keeping that arises from bank account of Florence, Italy in 13^th century. The four-leg accounts in China were to some extent similar to tha...This paper explores the different view about the origin of double-entry book-keeping that arises from bank account of Florence, Italy in 13^th century. The four-leg accounts in China were to some extent similar to that in Korea in 11^th century and the three-leg accounts to that in ancient Rome period. By analysis of accounting bamboo slips in Han dynasty in 2nd and 1st centuries B.C., this paper will demonstrate that the double-entry book-keeping method emerged from China and Italy.展开更多
Since 1865, the scholars from different countries have been studying the Genoese Massari＇s ledger of 1340. The authors have used a fundamentally new approach when studying this famous register. The authors have also ...Since 1865, the scholars from different countries have been studying the Genoese Massari＇s ledger of 1340. The authors have used a fundamentally new approach when studying this famous register. The authors have also analyzed the full-scale financial processes （from registering the expenses of the commune to their coverage by revenue） instead of analyzing some separate transactions which could prove the presence of the double-entry when registering each economic fact. This becomes possible as a result of the reconstruction of medieval entries and registers in the form of a modem account and the construction of the computer model of the whole ledger of 1340. The model of the system is formed according to seven summits of the revenue of the commune, which are distributed upon many factors of registered expenses and united into 17 reporting points. The special attention is paid to the date of the transaction. The authors have found many answers to some questions which were mysteries before. The explanation is given to the sales of goods below the purchasing price and to the exchange of money with significant losses.展开更多
文摘This paper explores the different view about the origin of double-entry book-keeping that arises from bank account of Florence, Italy in 13^th century. The four-leg accounts in China were to some extent similar to that in Korea in 11^th century and the three-leg accounts to that in ancient Rome period. By analysis of accounting bamboo slips in Han dynasty in 2nd and 1st centuries B.C., this paper will demonstrate that the double-entry book-keeping method emerged from China and Italy.
文摘Since 1865, the scholars from different countries have been studying the Genoese Massari＇s ledger of 1340. The authors have used a fundamentally new approach when studying this famous register. The authors have also analyzed the full-scale financial processes （from registering the expenses of the commune to their coverage by revenue） instead of analyzing some separate transactions which could prove the presence of the double-entry when registering each economic fact. This becomes possible as a result of the reconstruction of medieval entries and registers in the form of a modem account and the construction of the computer model of the whole ledger of 1340. The model of the system is formed according to seven summits of the revenue of the commune, which are distributed upon many factors of registered expenses and united into 17 reporting points. The special attention is paid to the date of the transaction. The authors have found many answers to some questions which were mysteries before. The explanation is given to the sales of goods below the purchasing price and to the exchange of money with significant losses.
