...called also the Italian method, because it was first practised in Venice, Genoa, and other towns in Italy, where trade was conducted on an extensive scale...than in England, France, or other parts of Europe. This method, however familiar to merchants and book-keepers, seems intricate to almost all who have...

...called also the Italian method, because it was first practised in Venice, Genoa, and other towns in Italy, where trade was conducted on an extensive scale...than in England, France, or other parts of Europe. This method, however familiar to merchants and book-keepers, seems intricate to almost all who have...

...credits. It is this : IN AMOUNT, EVERY DEBIT MUST HAVE A CREDIT, AND VICE VERSA, EVERY CREDIT MUST HAVE A DEBIT.* The particular method or form in which books...at Venice in the fifteenth century, when that city ® Recollect that this equilibrium is an equilibrium of amount, and not in the number of debits and...

...credits. It is this: IN AMOUNT, EVERT DEBIT MUST HAVE A CREDIT, AND VICE VERSA, EVERY CREDIT MUST HAVE A DEBIT.* The particular method or form in which books...much earlier date than in England, France, or other parti of Europe." Kelly, in his treatise on Book-Keeping, published in London in 1833, (first edition...

...method, because it was first practiced in Venice, Genoa and other towns in THE MANUAL OF COMMEBCE. 389 Italy, where trade was conducted on an extensive scale...than in England, France, or other parts of Europe. Various books are used in the records of business, the The books. accounts being transferred from one...

...writers on the subject, but nothing definite can be ascertained respecting it. Jt is said to have been first practised in Venice, Genoa, and other towns...than in England, France, or other parts of Europe. To whomsoever the credit belongs, the Italians have pretty generally received it, and the system shown...