What question did this study set out to answer?

The research aims to explore the evolution of the compound entry in Venetian bookkeeping during the 15th century.

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March 18, 2026

Development of the Compound Entry in the 15th Century Ledger of Jachomo Badoer, A Venetian Merchant.

Key Points

The research aims to explore the evolution of the compound entry in Venetian bookkeeping during the 15th century.
Analyzed the ledger of Jachomo Badoer over three and a half years
Identified the characteristics of compound entry in bookkeeping
Established the ledger as the earliest extant example of compound entry
Documented the development of bookkeeping practices in 15th century Venice

Abstract

Abstract ABSTRACT: The development of the compound entry is traced over a period of three and one-half years in the 15th century ledger of Jachomo Badoer, a Venetian merchant, It is the earliest extant example of the compound entry in Venetian bookkeeping.

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Cite This Study

Edward Peragallo (Sat,) studied this question.

synapsesocial.com/papers/69ba43884e9516ffd37a4e0c https://doi.org/https://doi.org/10.2308/tar-4487747