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March 18, 2026The Accounting Review

The Antecedents of Double-Entry.

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Authors

ALA. C. Littleton

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Overview

This article traces the evolution of double-entry bookkeeping, indicating its essential roots in writing and arithmetic.

Key Points

  • The study aims to identify the historical antecedents and conditions that led to the evolution of double-entry bookkeeping.
  • Analyzed historical records and literature on bookkeeping practices
  • Explored the roles of writing and arithmetic in the development of bookkeeping
  • Investigated the relationship between property rights and bookkeeping
  • Identified writing as a crucial foundation for bookkeeping practices
  • Highlighted arithmetic as essential for the execution of bookkeeping
  • Established the significance of private property in bookkeeping's evolution

Cite This Study

A. C. Littleton (1927) studied this question.

synapsesocial.com/papers/69ba421b4e9516ffd37a218ahttps://doi.org/10.2308/tar-8596434
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1The emergence of double entry bookkeeping2024 · 8 citations
  2. 2EVOLUTION OF THE LEDGER ACCOUNT.1926
  3. 3Triple Entry Accounting2024 · 71 citations
  4. 4THE LOGIC OF ACCOUNTS.1955
  5. 5Sedentary Merchants, Agents, and Double Entry Accounting: Alvise Casanova’s Ordine, Modo et Osservantie (1558)2026