「パチョーリ簿記論」の特徴についての考察

The first book on bookkeeping and accounting published anywhere in the world was Luca Pacioli's "Summa, " or in full "Summa de Arithmetica, Geometria Proportioni et Proportionalita". This mathematics book was published in Venice on November 10, 1494. The printer-publisher was Paganino de Paganini of Brescia. The second edition of "Summa" was published by Paganino's son Allesandro on December 20, 1523 at Toscalano on Lake Garda. This large volume consists of 616 pages on 308 folios, and the section known as "Pacioli's Bookkeeping Theory" appears in Part 1, Volume 9, Chapter 11, under the title "Distinctio nona Tractatus XI particularis de computis et scripturis" from the verso of folio 197 until the verso of folio 210. By analyzing the 17 characteristics of Pachioli's Bookkeeping Theory here, I hope of offer a clearer explanation of the theory. 1) There are many religious statements throughout the work. 2) The three principal things necessary for a merchant are explained. 3) The Venetian method of bookkeeping is adopted. 4) The "three books" system (day book, journal and ledger) is adopted. 5) While it explains about the opening inventory, it does not mention the closing inventory. 6) The current value basis, and then the highest price method (the cost or market, whichver is higher method) is adopted. 7) Annual closing of books is described. 8) Profit and loss is explained according to travel and goods. 9) Debtor (dare, debitare) and creditor (avere, debitore) are explained. 10) Ledger account closing and the creation of a trial balance are explained. 11) Partnership accounts are explained. 12) Transactions with public offices are explained. 13) It does not create an example based on a series of transactions. 14) It does not describe balance sheets and profit and loss statements. 15) Many proverbs and sayings are included. 16) Branch shop accounts are explained.17) A method to correct mistaken entries is explained Pacioli's Bookkeeping Theory spread throughout Europe from the 16th century onwards. And as the many books of bookkeeping theory based on it were published in each country, the theory's characteristics became more clearly defined, as corrections were made and the theory continued to develop.

経営論集 = Management journal

AA11522987

13462059

3

31

49

2002-02-20

日本語

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