Sangster, Alan; Stoner, Greg; Scataglini-Belghitar, Giovanna - In: Abacus 50 (2014) 1, pp. 93-106
type="main" <p>This paper discusses the nature of the 10 example paragraph entries at the end of Pacioli's bookkeeping treatise. It concludes that these are entries from fledgling banking operations involving one account holder and one borrower who, along with two others, has financial transactions...</p>
