12 October 2014

Double Entry

How the Merchants of Venice created Modern Finance

Jane Gleeson-White
2013, Allen & Unwin, 304 pages, £8.99
ISBN 9780393346596

Reviewer: Rosemary Connell

This is a compelling, well-researched history of accounting, its successes and failures. The author describes the course of accounting from the earliest Mesopotamian tokens of 7000 BC; the first use of coinage in classical Greece and Rome; merchants using cheques and rudimentary double-entry book-keeping in the 1300s; and the fascinating history of mathematics.

The father of…

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