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March 18, 2026The Accounting Review

A Commentary on Vigano's Historical Development of Ledger Balancing Procedures, Adjustments and Financial Statements During the Fifteen, Sixteenth, and Seventeenth Centuries.

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Authors

EPEdward PeragalloCollege of the Holy Cross

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Implication

Commentary explores ledger balancing and financial statement evolution in early bookkeeping, highlighting merchant needs.

Key Points

  • The article examines the historical progress of ledger balancing procedures and financial statements from the 15th to 17th centuries.
  • Review of Enrico Viganó's monograph on trial balance procedures.
  • Analysis of early Italian manuscripts related to double entry bookkeeping.
  • Discussion of the evolution and significance of balancing procedures in accounting.
  • Documented the development of various ledger balancing techniques.
  • Highlighted the impact of double entry bookkeeping on financial reporting.
  • Outlined differences between double entry and single entry systems in terms of merchant capital management.

Cite This Study

Edward Peragallo (1971) studied this question.

synapsesocial.com/papers/69ba43384e9516ffd37a4393https://doi.org/10.2308/tar-4488291
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Also Consider

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

  1. 1ORIGINS OF THE TRIAL BALANCE.1956
  2. 2The emergence of double entry bookkeeping2024 · 8 citations
  3. 3Sedentary Merchants, Agents, and Double Entry Accounting: Alvise Casanova’s <i>Ordine, Modo et Osservantie</i> (1558)2026
  4. 4EVOLUTION OF THE LEDGER ACCOUNT.1926
  5. 5The Index to the Ledger: Some Historical Notes.1980