The 'particular gain or loss upon each article we deal in': an aspect of mercantile accounting, 1300-1800

Basil Yamey

Accounting History Review, 2000, vol. 10, issue 1, 1-12

Abstract: Merchandise accounts for each category of goods, voyage or venture are a prominent feature of many ledgers of the period 1300 to 1800. The characteristics of these accounts and the uses to which such accounts were put are considered.

Keywords: History Of Accounting; Merchandise Accounts; Single- And Double-entry Bookkeeping; Business Decisions (search for similar items in EconPapers)
Date: 2000
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DOI: 10.1080/095852000330168

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