Bookkeeping, double-entry
(1,601 words)

1. Bookkeeping in Antiquity and the Middle Ages

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, Editors of the English edition: Graeme Dunphy, Andrew Gow. Original German Edition: Enzyklopädie der Neuzeit. Im Auftrag des Kulturwissenschaftlichen Instituts (Essen) und in Verbindung mit den Fachherausgebern herausgegeben von Friedrich Jaeger. Copyright © J.B. Metzlersche Verlagsbuchhandlung und Carl Ernst Poeschel Verlag GmbH 2005–2012. Consulted online on 16 October 2018 <http://dx.doi.org/10.1163/2352-0272_emho_COM_017845>
First published online: 2015
First print edition: 20160907



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