What question did this study set out to answer?

The article aims to explore the historical references to compound journal entries in early accounting literature.

March 18, 2026

Compound Journal Entries in Early Treatises on Bookkeeping.

Key Points

The article aims to explore the historical references to compound journal entries in early accounting literature.
Reviewed various bookkeeping treatises up to 1636.
Analyzed references and illustrations related to compound journal entries.
Compared findings with existing literature on the topic.
Identified earlier mentions of compound journal entries than previously believed.
Provided illustrations that show the practice was commonly discussed.
Highlighted the significance of Lodovico Flori's Trattato in the context of bookkeeping history.

Abstract

Abstract ABSTRACT: This article traces references to and illustrations of compound journal entries in accounting or bookkeeping treatises up to Lodovico Flori's Trattato of 1636. It is shown that the practice was referred to, discussed, or illustrated earlier and more frequently than has been supposed.

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Compound Journal Entries in Early Treatises on Bookkeeping.

Key Points

Abstract

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