This paper discusses a number of topics pertaining to personal accounts in account books in the period roughly between 1200 and 1800. The main emphasis is on two topics, namely the use of account books as evidence in courts of law, and bad and doubtful debts and their accounting treatment. Examples from various countries and periods are provided to illustrate the discussion, which is not intended to be exhaustive.
Yamey, Basil S.
"Personal accounts, account books and their probative value: Historical notes, c.1200-c.1800,"
Accounting Historians Journal: Vol. 39
, Article 2.
Available at: https://egrove.olemiss.edu/aah_journal/vol39/iss2/2