Duplicate Accounting Records: Historical Notes

Basil Yamey

Accounting History Review, 2006, vol. 16, issue 3, 447-455

Abstract: According to some of the earliest printed expositions of bookkeeping and accounts, a businessman might keep two ledgers pertaining to the same set of transactions. The second ledger could be an exact copy of the original ledger, to be available if the latter were lost or destroyed. Or, one of the ledgers could be a distorted version of the original, designed to deceive and defraud. Other uses of duplicate ledgers are also considered in this article.

Keywords: Accounting history; Luca Pacioli; Lodovico Flori; accounting fraud; aspects of early double-entry bookkeeping (search for similar items in EconPapers)
Date: 2006
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DOI: 10.1080/09585200600969554

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