THE OLDEST GERMAN BOOKKEEPING TEXT: A Commentary to Recognize the Neglected Contribution of Grammateus to Bookkeeping

This article brings to light the neglected contribution of Grammateus, the author or Ayn New Kunstlich Buech (A New Skill Book) which, although basically a mathematics text, contained a section on bookkeeping in the style of Paciolo's Summa. His work is analyzed to prove the technical competenc...

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Veröffentlicht in:	The Accounting historians journal 1978-04, Vol.5 (1), p.51-65
1. Verfasser:	Inoue, Kiyoshi
Format:	Artikel
Sprache:	eng
Schlagworte:	Account books Accounting methods Book publishing Bookkeeping Double entry accounting Ledgers Linen Peppers Soaps Waxes
Online-Zugang:	Volltext
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Beschreibung
Zusammenfassung:	This article brings to light the neglected contribution of Grammateus, the author or Ayn New Kunstlich Buech (A New Skill Book) which, although basically a mathematics text, contained a section on bookkeeping in the style of Paciolo's Summa. His work is analyzed to prove the technical competence and the historical nature of the bookkeepinq system which he propounded. In order to substantiate the conclusions, the full translation of the first edition (1521) is included in modern English.
ISSN:	0148-4184
DOI:	10.2308/0148-4184.5.1.51