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Duplicate Accounting Records: Historical Notes

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  • Basil Yamey

Abstract

According to some of the earliest printed expositions of bookkeeping and accounts, a businessman might keep two ledgers pertaining to the same set of transactions. The second ledger could be an exact copy of the original ledger, to be available if the latter were lost or destroyed. Or, one of the ledgers could be a distorted version of the original, designed to deceive and defraud. Other uses of duplicate ledgers are also considered in this article.

Suggested Citation

  • Basil Yamey, 2006. "Duplicate Accounting Records: Historical Notes," Accounting History Review, Taylor & Francis Journals, vol. 16(3), pages 447-455.
    • Handle: RePEc:taf:acbsfi:v:16:y:2006:i:3:p:447-455
    DOI: 10.1080/09585200600969554
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    Cited by:

    1. Zanini, Andrea, 2021. "Pratica degli affari e prescrizioni morali: interesse e sconto nei manuali di aritmetica mercantile (secoli XVI-XVIII) [Business practices and moral precepts: interest and discount in commercial ar," MPRA Paper 108308, University Library of Munich, Germany.

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