THE ORIGIN OP BOOK KEEPING
+, The origin of book-keeping, like that of Knoet other useful arts, ia Involved In great obscurity. Systematic book-keep-ing la generally admitted to bave been first practised at Venice fn the fifteenth oentary. Lucas de Borgia published a regular treatise on the subject, In the Italian language m 1495. Beckman, In < hU " History of Inventions," says that the Banians of India have been from time Immemorial m poasesaion of the method of book-keopiug by double entry, and that Venice waa the emporium of Indian commerce at the time Friar Lucas's (reatlae appeared, Other authora think that double) entry was known to the, ancients, and rovlvod only m Italy, with the revival of commerce ; and certain quotations are adduced In support of thin opinion, whfoh ■how that the ancients entered the receipts And payments of money on opposite pages m the way of debtor and oredltor ; but nothing beyond Blngle entry can be Inferred from this practice. The first treatise on book-keeping m the English language, of which there is any account, was published In the year 1543, by Hugh (HdQiitle a oohoolmaiter,
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Ashburton Guardian, Volume VII, Issue 1849, 24 May 1888, Page 3
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186THE ORIGIN OP BOOK KEEPING Ashburton Guardian, Volume VII, Issue 1849, 24 May 1888, Page 3
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