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Distributed ledger

Ledger

Accounting Historians Journal

This article examines the branch ledger of a Florentine firm in 13th century Provence, and its relationship to contemporaneous Tuscan account books. It is concluded that the ledger was part of a sophisticated accounting system, with a debit and credit for every item and a serious attempt at annual balancing, thus constituting the earliest known example of commercial double entry.

THE COMING OF AGE OF DOUBLE ENTRY: THE GIOVANNI FAROLFI LEDGER OF 1299–1300