Home  Journals  International Accounting  7(301) - 2014 February

Ideal accounting of middle ages: the earliest trial balance in the empire Franchesco Datini (1394)

Available online: 11 February 2014

Subject Heading: PAGES OF HISTORY

JEL Classification: 

The work presents the results of the study devoted to the description, trial balance branch of the Company Datini in Pisa for 1394 year, which was discovered. Previously, researchers believed that the first such balance dated 1434, that 40 years later than the one to which this research is devoted to. Trial balance 1394 interest to the fact that its structure, content and purpose, differed considerably from those which we examined earlier.

Keywords: ideal accounting, a company, Franchesco Datini, trial balance, bilancio del libro

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

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