PERSONAL ACCOUNTS, ACCOUNT BOOKS AND THEIR PROBATIVE VALUE: HISTORICAL NOTES, c.1200 TO c.1800

Authors
Yamey, Basil S.
Citation
S. Yamey, Basil, PERSONAL ACCOUNTS, ACCOUNT BOOKS AND THEIR PROBATIVE VALUE: HISTORICAL NOTES, c.1200 TO c.1800, Accounting historians journal , 39(2), 2012, pp. 1-26
Journal title
Accounting historians journal → ACNP
ISSN journal
01484184
Volume
39
Issue
2
Year of publication
2012
Pages
1 - 26
Database
ACNP
SICI code
Abstract
This paper discusses a number of topics pertaining to personal accounts in account books in the period roughly between 1200 and 1800. The main emphasis is on two topics, namely the use of account books as evidence in courts of law, and bad and doubtful debts and their accounting treatment. Examples from various countries and periods are provided to illustrate the discussion, which is not intended to be exhaustive.