Hi Am 05.09.2018 um 16:58 schrieb David Cousens: > Derek > > […] the first documented use of the accounting equation used the terms debere > (to owe) and credere (to entrust) to describe > the two sides of the basic accounting equation but there is also evidence > that Pacciola used Per (from) and A (to) in > journal entries.
He just used “Per” and “A” in journal entries. Apparently a similiar form of journal entry was also used in English just with words “By” and “To” which sounds nicer than saying credit and debit all the time. https://archive.org/stream/studiesinhistory00litt#page/223 > I don't know if any originals of Pacciola's original treatise have survived > […] > Another translator Geejsbeek in > 1914 suggested Dr comes from "in dare" (give) and "in havere" (receive). His translation, with facsimilies of Pacioli’s original can be read here: https://archive.org/details/ancientdoubleent00geijuoft Kind regards Christian Kluge _______________________________________________ gnucash-user mailing list gnucash-user@gnucash.org To update your subscription preferences or to unsubscribe: https://lists.gnucash.org/mailman/listinfo/gnucash-user If you are using Nabble or Gmane, please see https://wiki.gnucash.org/wiki/Mailing_Lists for more information. ----- Please remember to CC this list on all your replies. You can do this by using Reply-To-List or Reply-All.
