 | John Ramsay McCulloch - 1852 - 790 σελίδες
...by double entry means that mode or system in which every entry is double, that is, has both a deb"» and a creditor. It is called also the Italian method,...to almost all who have not practised it; nor is the dry ñera and difficulty of the task much lessened by the printed works on the subject, which, having... | |
 | Samuel Worcester Crittenden - 1853 - 204 σελίδες
...McCulloch, in his Commercial Dictionary, says " it was first practised in Venice, Genoa, and other towns of Italy, where trade was conducted on an extensive scale...than in England, France, or other parts of Europe." Kelly, in his treatise on Book-Keeping, published in London in 1833, (first edition in 1801,) says... | |
 | Samuel Worcester Crittenden - 1857 - 298 σελίδες
...McCulloch, in his Commercial Dictionary, says "it was first practised in Venice, Genoa, and other towns of Italy, where trade was conducted on an extensive scale...than in England, France, or other parts of Europe." Kelly, in his treatise on Book-keeping, published in London in 1833, (first edition in 1801,) says,... | |
 | Samuel Worcester Crittenden - 1858 - 328 σελίδες
...McCulloch, in his Commercial Dictionary, says " it was first practised in Venice, Genoa, and other towns of Italy, where trade was conducted on an extensive scale...than in England, France, or other parts of Europe." Kelly, in his treatise on Book-keeping, published in London in 1833, (first edition in 1801,) says,... | |
 | Samuel Worcester Crittenden - 1864 - 188 σελίδες
...McCulloch, in his Commercial Dictionary, says "it was first practised in Venice, Genoa, and other towns of Italy, where trade was conducted on an extensive scale...than in England, France, or other parts of Europe." Kelly, in his treatise on Book-keeping, published in London in 1833, (first edition in 1801,) says,... | |
 | Sara H. Browne - 1871 - 444 σελίδες
...dealers, and the latter by retailers. It is called also the Italian method, because it was first practiced in Venice ; Genoa and other towns in Italy, where...than in England, France, or other parts of Europe. Various books are used in the records of business, the accounts being transferred from one to another.... | |
 | Sara H. Browne - 1871 - 444 σελίδες
...method, because it was first practiced in Venice, Genoa and other towns in THE MANUAL OF COMMEBCE. 389 Italy, where trade was conducted on an extensive scale...than in England, France, or other parts of Europe. Various books are used in the records of business, the The books. accounts being transferred from one... | |
 | Samuel Worchester Crittenden - 1871 - 204 σελίδες
...McCulloch, in his Commercial Dictionary, says " it was first practised in Venice, Genoa, and other towns of Italy, where trade was conducted on an extensive scale...much earlier date than in England, France, or other parti of Europe." Kelly, in his treatise on Book-Keeping, published in London in 1833, (first edition... | |
 | Samuel G. Beatty - 1877 - 308 σελίδες
...ascertained respecting it. Jt is said to have been first practised in Venice, Genoa, and other towns of Italy, where trade was conducted on an extensive scale...than in England, France, or other parts of Europe. To whomsoever the credit belongs, the Italians have pretty generally received it, and the system shown... | |
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... credit. The Origin of the science of keeping books by Double Entry has been a matter of much speculation by different writers on the subject, but nothing definite can be ascertained respecting it. McCulloch, in his Commercial Dictionary, says "it... 