Pacioli's Example Entries-a Conundrum Resolved?

Alan Sangster* (Corresponding Author), Greg Stoner, Giovanna Scataglini-Belghitar, Paul De Lange, Brendan O'Connell

*Corresponding author for this work

Research output: Contribution to journalArticlepeer-review

9 Citations (Scopus)


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 with the account holder. The widely held assumption that they are examples of entries in the Ledger is set aside and it is concluded that, on the basis of the available evidence, they are examples of entries in a Ricordanze, a record book Pacioli described as being used to record items of this type.

Original languageEnglish
Pages (from-to)93-106
Number of pages14
Issue number1
Early online date21 Nov 2012
Publication statusPublished - Mar 2014


  • Double entry bookkeeping
  • Ricordanze
  • Pacioli
  • Ledger entries
  • Banking


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