Abstract Reviews the book "An Introduction to Merchandise," part IV, "Italian Book-keeping," and part V "Practical Book-keeping," by Robert Hamilton.
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Harvey S. Hendrickson (Mon,) studied this question.
synapsesocial.com/papers/69ba43f74e9516ffd37a5b07 — DOI: https://doi.org/10.2308/tar-4496554
Harvey S. Hendrickson
The Accounting Review
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