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March 18, 2026The Accounting Review

Origins of the Trial Balance.

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Authors

EPEdward PeragalloCollege of the Holy Cross

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Implication

This article explores the origins of the trial balance in double entry bookkeeping, highlighting its development during Italy's commerce growth.

Key Points

  • This article examines the historical inception of the trial balance and its significance in bookkeeping.
  • Analyzes the historical context of double entry bookkeeping
  • Explores terminology used by early writers on bookkeeping
  • Discusses the role of Luca Paciolo in developing the trial balance
  • Identifies the need for improved bookkeeping methods post-crusades
  • Clarifies the ambiguity in terminology affecting writers on bookkeeping
  • Highlights the trial balance as a key procedure for checking accounts

Cite This Study

Edward Peragallo (1956) studied this question.

synapsesocial.com/papers/69ba424e4e9516ffd37a268dhttps://doi.org/10.2308/tar-7059562
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Also Consider

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

  1. 1A Commentary on Vigano's Historical Development of Ledger Balancing Procedures, Adjustments and Financial Statements During the Fifteen, Sixteenth, and Seventeenth Centuries.1971
  2. 2The emergence of double entry bookkeeping2024 · 8 citations
  3. 3EVOLUTION OF THE LEDGER ACCOUNT.1926
  4. 4Historical Cost--Tale of a False Creed.1994
  5. 5Compound Journal Entries in Early Treatises on Bookkeeping.1979