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March 18, 2026The Accounting Review

The Index to the Ledger: Some Historical Notes.

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Authors

BYB. S. YameySpringer Nature (Germany)

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Overview

This article examines ledger index usage in bookkeeping treatises, highlighting historical practices and efficiency improvements.

Key Points

  • The aim is to explore the evolution and significance of the ledger index in early bookkeeping practices.
  • Examined historical treatises on bookkeeping
  • Illustrated key features of the ledger index
  • Analyzed economizing practices in record-keeping
  • Identified early examples of ledger index usage
  • Discussed the impact of economizing effort on bookkeeping methods
  • Highlighted how early accountants optimized paper use

Cite This Study

B. S. Yamey (1980) studied this question.

synapsesocial.com/papers/69ba430d4e9516ffd37a3e3ahttps://doi.org/10.2308/tar-4512479
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Also Consider

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

  1. 1EVOLUTION OF THE LEDGER ACCOUNT.1926
  2. 2A Commentary on Vigano's Historical Development of Ledger Balancing Procedures, Adjustments and Financial Statements During the Fifteen, Sixteenth, and Seventeenth Centuries.1971
  3. 3Compound Journal Entries in Early Treatises on Bookkeeping.1979
  4. 4Digital Accounting History—Adoption of a Digitalized Historical Research Methodology2025 · 3 citations
  5. 5The emergence of double entry bookkeeping2024 · 8 citations