When you’re thinking about how to balance your books, you might be trying to decide between double-entry or single-entry accounting. These two hallmark approaches to business finances help ...

Double entry is the standard accounting method that requires ... and teaches economic sociology and the social studies of finance at the University of Lucerne in Switzerland.Adam's new book, ...

Our business heroes are entrepreneurs, inventors and even marketers, rarely accountants. Yet the invention of double-entry bookkeeping, which originated in Italy more than six centuries ago, is ...

ONE of the world’s oldest manuscripts on magic has been published after collecting dust in the vaults of the University of Bologna for more than 500 years. In the book Pacioli demystifies some ...

A copy of 15th century Italian mathematician Luca Pacioli’s famous book “Summa de arithmetica,” which included the first-ever description of the practice of double-entry book-keeping, is ...

Every branch manager of the Medici bank, and indeed Cosimo de’ Medici himself, knew double-entry a half century before Pacioli’s book. Support thought-provoking, quality journalism. Join The ...

`Double Entry: How the Merchants of Venice Created Modern Finance’by Jane Gleeson-White W.W. Norton, 294 pp., $25.95 Modern business is almost literally unthinkable without accounting.

A basic tenet of double-entry book-keeping is that total assets (what a business owns) must equal liabilities plus equity (how the assets are financed). In other words, the balance sheet must balance.

Because bookkeeping is based on double-entry accounting, each transaction affects two accounts — one gets debited and the other is credited. These debits and credits had to be manually recorded ...

In 1494, he wrote a huge math encyclopedia and included an instructional section on double-entry bookkeeping. Thanks to the newly invented printing press, his book was mass produced and became a ...

Double entry book-keeping: the next level It looks as though certain assets appear on the balance sheets of PGC and Perpetual in ways that cannot both be correct. With special audio feature. Fri, ...