Home  Journals  International Accounting  6(138) - 2010 June

Not complete chapter 26 of the treatise of L. Pacholi: searches and decisions

Available online: 7 June 2010

Subject Heading: History pages

JEL Classification: 

The opinion of authoritative scientists which in different years were engaged in studying of a problem of not added termination of chapter 26 of Treatise Pacioli is investigated. One of possible variants is proved. According to branch of the company in Pisa for 1385 the real example of practice of Florentine merchant Datini is considered. This example could serve as the termination of the chapter.
     Copies of accounting accounts from trading books Datini are by way of illustration resulted.

Keywords: Treatise Pacioli, biographical chapter 26, Florentine and Venetian version, salesman was in chains, partner transaction, distribution of profits

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