BARRÊME, Nicolas.

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Traité des parties doubles, ou methode aisée pour apprendre à tenir en parties doubles les livres du commerce & des finances; avec un traité de finance. First edition of this influential manual of double-entry bookkeeping, the first text to introduce the long-lasting distinction between comptes generaux and comptes particuiers.Colbert had long sought to introduce double-entry bookkeeping into the French tax system: by 1716, a partial version had been introduced and by 1721 it was being extended throughout the other departments of the royal government. Nicolas Barrême (1687-1742) was the grandson of François (1638-1703), who had worked directly with Colbert on an earlier system of bookkeeping. Nicolas would have a similarly well-connected career: he was for many years the chief clerk of John Law.

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