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Full-Text Articles in Business
Grammateus Reappears In 1911, Williard E. Stone
Grammateus Reappears In 1911, Williard E. Stone
Accounting Historians Journal
There seems to have been little change in financial statements from Grammateus to 1911. This article contains a 1911 practice set which was used to teach transaction accounting as well as trial balance and statement preparation along the lines described in the previous article.
Oldest German Bookkeeping Text, Kiyoshi Inoue
Oldest German Bookkeeping Text, Kiyoshi Inoue
Accounting Historians Journal
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 bookkeeping system which he propounded. In order to substantiate the conclusions, the full translation of the first edition (1521) is included in modern English.