The earliest treatise on accounting is generally thought to be Pacioli's Summar of 1494. The Bahi‐khata is a double‐entry system of bookkeeping that predates the ‘Italian’ method by many centuries. Its existence in India prior to the Greek and Roman empires suggests that Indian traders took it with them to Italy, and from there the double‐entry system spread through Europe. The Bahi‐khata is described and its double‐entry principles explained.
No takes yet. Share an insight, caveat, or question.
B. M. Lall Nigam (1986) studied this question.
Synapse has enriched 2 closely related papers on similar clinical questions. Consider them for comparative context: