.... Editor’s note: Accepted by Ann L. Watkins, under the Editorship of William H. Black. 30 10 2023 27 08 2024 08 09 2024 2024 double entry accounting double entry diffusion double entry bookkeeping bills of exchange medieval early modern accounting education textbook...

... of Aberdeen, Business School, Department of Accounting, Aberdeen, U.K. Editor's note: Accepted by William H. Black. 1 9 2021 1 10 2021 2022 double entry bookkeeping Pacioli demonstrative logic medieval principles rules defined concepts “met-befores” Writers who...

... activities, which it did in 1393. The Profit on merchandise account was where the balance on each goods account was transferred when all the items recorded in it were sold. The principal contribution of this paper is the identification of a unique approach to medieval product costing that ensured...