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In-System Entries in the Early Memorial Books

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Digital Science (DSIC18 2018)

Part of the book series: Advances in Intelligent Systems and Computing ((AISC,volume 850))

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Abstract

The carried out research is aimed at studying the evolutionary path of the memorial book of Ricordanze, described in 1494 by Luca Pacioli. The peculiarities of its keeping have been considered since 1363. It has been noted that originally Ricordanze served simultaneously for non-system (personal) records, and for in-system (accounting) entries, which in their turn were transferred to the Ledger for the purpose of registering business transactions. In future, the separation of registers reflecting in isolation in-system and non-system entries facilitated the use of Memoriale as books of account and Ricordanze as a register for non-accounting entries.

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References

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Author information

Authors and Affiliations

  1. Economy Department, Kuban State University, Stavropol’skaya St., 149, 350040, Krasnodar, Russia

    Artem Musaelyan, Mikhail Kuter & Marina Gurskaya

Authors
  1. Artem Musaelyan
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  2. Mikhail Kuter
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  3. Marina Gurskaya
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Corresponding author

Correspondence to Mikhail Kuter .

Editor information

Editors and Affiliations

  1. Institute of Certified Specialists, Perm, Russia

    Tatiana Antipova

  2. Information Systems and Software Engineering, University of Coimbra, Coimbra, Portugal

    Alvaro Rocha

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Musaelyan, A., Kuter, M., Gurskaya, M. (2019). In-System Entries in the Early Memorial Books. In: Antipova, T., Rocha, A. (eds) Digital Science. DSIC18 2018. Advances in Intelligent Systems and Computing, vol 850. Springer, Cham. https://doi.org/10.1007/978-3-030-02351-5_32

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