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Luca Pacioli’s book on math including double entry bookkeeping, should also have been included. It was printed in1494 with many editions, reprints, copies, and translations. Perhaps writing from more cultures should have been included.

Here is some history on bookkeeping. There first has an English translation of Luca Pacioli’s Italian treitis on double entry bookkeeping at the end of his math book, “Summa de Arithmetica geometria proportioni : et proportionalita…”[1]

“Ancient double-entry bookkeeping : Lucas Pacioli’s treatise (A.D. 1494 – the earliest known writer on bookkeeping)” , 1914
by Geijsbeek, John B. (John Bart), 1872-; Manzoni, Domenico, 16th cent; Mainardi, Matteo, 17th cent; Christoffels, Jan Ympyn, 16th cent; Stevin, Simon, 1548-1620; Dafforne, Richard; Pacioli, Luca, ca. 1445-1517; Pietra, Angelo, 16th cent
There are many copies on line, google. I have seen on in a library too, it is nicer in paper as it is large format.
The discursion in theory section starting on p. 14 is good for learning double entry.
Is one copy on line.

This book talks about double entry bookkeeping’s economic and global significance
“Double Entry: How the Merchants of Venice Shaped the Modern World”, 2011, by Jane Gleeson-White.

This is on the Indian History. (India used to be responsible for 25% of the worlds GDP in ancient times.)[2]
“Bahi-Khata: The Pre-Pacioli Indian Double-entry System of Bookkeeping”
B.M. Lall Nigam, ABACUS, September 1986F

A hint for learning double entry bookkeeping:
Some one gave me a simpler explanation than I have not seen in accounting books; debiting an account means value went into that account and crediting an account means value came from that account. And, since nothing gets lost and all is accounted for the ins have equaled the outs, thus the debits equal the credits.

1.
“Summa de Arithmetica geometria proportioni : et proportionalita…”
By Luca Pacioli, Paganini

2.

3. We would all be well served to learn double entry bookkeeping or accounting. I actually put all econ. aside to learn accounting to better understand hetrodox economics. I had given up on equilibrium etc. I am so glad I did and found it to be very a valuable tool outside of econ. too.

‘No one saw this coming’ – or did they?
by Dirk Bezemer
Assistant Professor in the Department of International Economics and Business, University of Groningen

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