Baker v. Selden
101 U.S. 99 (1879) - full text opinion
In 1494, Pacioli published Summa de Arithmetica, Geometrica, Proportioni et Proportionalita, the cover of which is displayed to the left. In it, Pacioli described the accounting methods of local merchants, refined them, and produced the first written account of the double-entry system.
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