THE FATHER OF ACCOUNTANCY
Among the book reviews of the Journal of Accountancy for Isiovembcr is a notice of a new book. Ancient Double- Bookkeeping, by John B. Geijsbeek. We are told (remarks the Sacred Heart Review) that this book' is primarily a. volume for the bibliophile and the scholar. The following extract from the reviewer is of special interest: ‘ The author of the present volume contends that t lie profession of accountancy is almost as ancient as that of law, and lie has taken his readers back to the fust, printed work on the subject written by a Franciscan friar, Lucas Facioli, who lived and) wrote in the little Italian village of Sancti Sepulchre, near Venice, in 1494. From this early work it is plainly shown that even at that time there were well defined principles of bookkeeping and accounts, and that then as now the labors of the accountant were bent towards systematising and making uniform the many methods in vogue. The making of ‘ Ancient and Double-Entry Book-keeping ’ shows the result of years of research through many European libraries, the acquisition of several rare books, and finally the laborious translation of medieval vernacular and the compiling of the thoughts of several early writers which show that the modern accountant plods faithfully in the footsteps of the Franciscan friar of five centuries ago.’ It is really astonishing, when one stops to think of it, how many things that appear very modern may be traced back to a ‘lazy friar’ of. the Middle Ages.
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Bibliographic details
New Zealand Tablet, 21 January 1915, Page 15
Word Count
254THE FATHER OF ACCOUNTANCY New Zealand Tablet, 21 January 1915, Page 15
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