Publication Date
1977
Abstract
The evolution of the procedure of comparing the column total of additions (footings) of the journal with the debit and credit totals of the same time period in the ledger is discussed as it reflects the contributions of E. T. Jones of England.
Recommended Citation
Haulotte, Robert and Stevelinck, Ernest
(1977)
"Bit of accounting history adding the pages in the journal,"
Accounting Historians Journal: Vol. 4
:
Iss.
2
, Article 11.
Available at:
https://egrove.olemiss.edu/aah_journal/vol4/iss2/11
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