Benedetto cotrugli on double entry Bookkeeping

(Benedetto Cotrugli sulla contabilità in Partita Doppia) In 1458, a former international merchant, Benedetto Cotrugli, wrote a 200-page manual on how to be a successful merchant: Libro de Larte dela Mercatura (Book of the Art of Trade). It included a 5-page chapter on double entry bookkeeping, somet...

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Bibliographic Details
Main Authors: Alan Sangster, Franco Rossi
Format: Article
Language:deu
Published: Asociación Española de Contabilidad y Administración de Empresas (AECA) 2018-12-01
Series:De Computis
Subjects:
Online Access:http://www.decomputis.org/ojs/index.php/decomputis/article/view/332