Origin and Evolution of Double Entry Bookkeeping: A Study of Italian Practice from the Fourteenth Century

Part I: THE ORIGIN OF DOUBLE ENTRY
- Introduction
- Genoa
- Florence
- Venice
- Florentine Industrial Accounting
Part II: THE LITERATURE OF ACCOUNTING
II.1: The First Cycle (1458-1558)
- Benedetto Cotruglio Raugeo
- Fra Luca Paciolo
- Domenico Manzoni
- Gerolamo Cardano
- Alvise Casanova
- Giovanni Antonio Tagliente
- Anonymous Writers
- Bartolomeo Fontana
- Conclusion
II.2: The Second Cycle (1559-1795)
- Don Angelo Pietra
- Grisogono Simon
- Giovanni Antonio Moschetti
- Matteo Mainardi
- Ludovico Flori
- Giovanni Domenico Peri
- Bastiano Venturi
- Giacomo Venturoli
- Antonio Zambelli
- Onofrio Sbernia Pugliesi
- Ludovico Corticelli
- Giacomo Della Gatta
- Balugani Pellegrino
- Tomaso Domenico Breglia
- Pietra Paolo Scali
- Guiseppi Forni
- Conclusion
II.3: The Third Cycle (1706 To Date)
- THE EMERGENCE OF ACCOUNTING THBORY
-- The Ancient Writers
-- Dégrange and the Cinquecontisti School
-- Francesco Villa and the Lombard School
-- Hippolyte Vannier
-- Francesco Marchi
-- Giuseppe Cerboni
-- Fabio Besta
- THEORIES OF DOURLE ENTRY
-- Rudimentary Theories
-- Theoties Based on Indudive Logic
-- Theories Based on the Interrelation of Accounts
-- Personalistic Theories
-- The Value Theory
- METHODS OF DOUBLE ENTRY
-- The Methods of Dégrange
-- The Methods of Villa and Marchi
-- Logismography
-- Besta and Modern Practice
PART III: The functional development of double entry
-- The Ledger
-- The Journal
-- Financial Statements
- Bibliography
- Index