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The Pre-Pacioli Indian Double-entry System of Bookkeeping: A Comment |
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| Authors: | CHRISTOPHER W. NOBES |
| Affiliation: | Christopher;W. Nobes is the Deloitte's Professor of Accounting, University of Reading, U.K. |
| Abstract: | The claims made by Lall Nigam that the Bahi-khata was a double-entry system of accounting that predated Pacioli are challenged. Evidence purporting to support Nigam's claims is dismissed as hearsay. |
| Keywords: | Accounting records Bookkeeping Historical cost accounting History |