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March 18, 2026The Accounting Review

Compound Journal Entries in Early Treatises on Bookkeeping.

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Authors

BYB. S. YameySpringer Nature (Germany)

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Implication

This article demonstrates earlier references to compound journal entries in accounting texts, suggesting more frequent documentation than previously recognized.

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  • The article aims to explore the historical references to compound journal entries in early accounting literature.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

Cite This Study

B. S. Yamey (1979) studied this question.

synapsesocial.com/papers/69ba426d4e9516ffd37a2b8fhttps://doi.org/10.2308/tar-4482490
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Also Consider

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

  1. 1Development of the Compound Entry in the 15th Century Ledger of Jachomo Badoer, A Venetian Merchant.1983 · 1 citations
  2. 2THE EVOLUTION OF THE JOURNAL ENTRY.1928
  3. 3The Index to the Ledger: Some Historical Notes.1980
  4. 4The emergence of double entry bookkeeping2024 · 8 citations
  5. 5The Gallerani Account Book of 1305-1308.1982