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Bulletin HASKINS & SELLS 95 Book Review Pacioli, Lucas. A Treatise on Double-entry Bookkeeping. Translated by Pietro Crivelli, F.C.R.A. (Harper & Brothers, New York, 1925. 125 p.) Harper & Brothers have performed an educational and meritorious service in bringing to this country an English reproduction of Pacioli's Double-entry Bookkeeping. Pacioli, usually credited with having invented double-entry bookkeeping, whether or not entitled to that credit, is the first one known to have written about the subject, having brought out his book at Venice, Italy, in 1494. The book was translated into English from Italian, by Pietro Crivelli, for the Institute of Bookkeepers, Limited, London, and has been reproduced by Harper & Brothers. The book is of interest to the accountancy profession, notwithstanding its didactic character, because it shows the origin of some of the theory on which modern bookkeeping methods are based. It is a book with which to sit down and spend an hour or two of enjoyment, as well as one from which profit may be derived. Pacioli's style is quaint but clear, and there is a note of drollery here and there which is somewhat fascinating. For example: "If you should desire you may include with these household expenses all extraordinary expenses, which you do not usually take notice of, that is, when you spend money in playing various kinds of games, or money or things which you might lose, or may be stolen from you, or lost at sea or through fires, etc., for all are intended to be extraordinary expenses, which, if you desire you may keep separately, as many persons do, in order to know clearly at the end of the year how much they have spent as extraordinary expenses, and in which should also be included gifts and presents that you may make to anyone for any reason." Without presumption, it may be said that the book should find a place in the personal library of every accountant.
Object Description
Title |
Book review |
Author |
Anonymous |
Subject |
Books -- Reviews |
Citation |
Haskins & Sells Bulletin, Vol. 08, no. 12 (1925 December), p. 95 |
Date-Issued | 1925 |
Source | Originally published by: Haskins & Sells |
Type | Text |
Collection | Deloitte Digital Collection |
Digital Publisher | University of Mississippi Libraries. Accounting Collection |
Date-Digitally Created | 2009 |
Identifier | HS Bulletin 8-p95 |