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International Accounting
 

About the main advantage of the Venetian method

Vol. 15, Iss. 16, APRIL 2012

Available online: 24 April 2012

Subject Heading: FOREIN EXPIRIENS

JEL Classification: 

Kuter K.M. Graduate student of department “Accounting and Auditing”, Kuban State University
kot_23_rus @mail.ru

Why Pacioli preferred Venetian method of double-entry bookkeeping are considered in the article. The main advantages of the Venetian account are revealed.

Keywords: double entry, double entry bookkeeping, Venetian method, forms of Tuscany, Genoese and Venetian registers

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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