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BIBLIOGRAPHY

Wikipedia「Double-entry bookkeeping」

Wikipedia (according to the sources of each article)

Claims Supported by This Source

  1. The oldest surviving records are the ledgers of the Farolfi company from 1299–1300.
  2. There is no evidence for the theory that the Medici family started it.
  3. Systematized by Pacioli in 1494.

How to read the verification levels. 'Read' means the material was read in its entirety. 'Bibliography and abstract confirmed' means the bibliographic information and abstract were verified. 'Via course material' means the source was referenced through the main text of a book or a country's monetary history. The text hash is the SHA-256 of the main text from the original source page, excluding tags and whitespace, used to detect if the material has been altered.