Bookkeeping or accounting is probably almost as old as commercial activity itself. In Sumerian Mesopotamia (3rd millennium BCE), commercial transactions were already being recorded on clay tablets. This simple method of bookkeeping, in use since antiquity, served to document completed transactions as a reminder for the trader and as evidence in legal disputes. The Roman Corpus iuris ci…
Cite this page
Denzel, Markus A.,
“Bookkeeping, double-entry”, in:
Encyclopedia of Early Modern History Online, Executive editor of the English edition: Graeme Dunphy.
Consulted online on 21 February 2018 <http://dx.doi.org/10.1163/2352-0272_emho_COM_017845>