The accounting system of the venerable society of the living and the Dead of Parma in medieval times

From: Accounting History | Date: May 1, 2003| Author: | Copyright information

Abstract

The Venerable Society of the Living and the Dead of Parma was formed in 1304, and a large archive of documents relevant to the organisation has survived to the present day. These documents include accounting records which appear to offer some vital clues relevant to the emergence of the double-entry system of accounting. While the Society did not at any stage during its 600 hundred year existence adopt full double-entry accounting, the surviving records examined provide an indication of how the double-entry system may have evolved. In particular, records from the fourteenth century ...

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