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The Pre‐Pacioli Indian Double‐entry System of Bookkeeping: A Comment
Author(s) -
NOBES CHRISTOPHER W.
Publication year - 1987
Publication title -
abacus
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.632
H-Index - 45
eISSN - 1467-6281
pISSN - 0001-3072
DOI - 10.1111/j.1467-6281.1987.tb00149.x
Subject(s) - hearsay , bookkeeping , history , political science , economics , accounting , law
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.