Home  Journals  International Accounting  46(292) - 2013 December

"Secret" balances of Luca Pacioli

Available online: 23 December 2013

Subject Heading: PAGES OF HISTORY

JEL Classification: 

For many years scientists in the field of accounting don't cease to discuss a question - as suggested to build Luk Pachuoli's balance: on the sum of the sums on pages of the debit and the credit of each account (reverse) or on the sum of all debtor and credit balances in the Ledger (balance)? The analysis of works of leading scientists - experts in the field of history of the account, making comments on the treatise "On Accounts and Records", allows to conclude on an insufficient reinforcement of their assumptions results of archival researches that didn't give the chance to the authoritative authors, not seeing the eyes those accounts and balances, sufficiently to estimate and describe procedure of creation of balance by the medieval accountant, to understand all sense of this operation.

Keywords: Luca Pacioli, treatise "On the accounts and records," postulates accounting Venetian account balance of each account, trial balance, authoritative researchers

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

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