BARRÊME, Francois.

£1,500 · Offered by Peter Harrington · No longer available

Traité des parties doubles, ou méthode aisée pour apprendre à tenir en parties doubles les livres du commerce & des finances; First edition of this important manual of double entry bookkeeping, an important influence on the discipline and subsequent accountancy manuals.The author was the first person to teach commercial arithmetic in France, with this book published posthumously by his son Nicolas. Barrême was the first to introduce a two-fold division of ledger accounts (comptes generaux and comptes particuliers), and much space is given to the accounts of profit and loss as well as to the administration of opening and closing accounts.

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