Books and Papers

By returning to Pacioli’s own treatise and bearing in mind that he was a mathematician, it is possible to reveal his logical explanation of these rules. Knowing this makes using them so much easier. Those terms ‘debit’ and ‘credit’ will never invoke puzzlement in you again!

Its free – download it!

The first one is a paper that I have presented at several conferences. it demystifies double entry – no longer need you follow the rules slavishly – it explains the logic behind them by having Pacioli describe his thinking to his friend Leonardo da Vinci!