In 1775 A.D. the recommendation was made that the accounts of Glasgow College be changed from the traditional charge and discharge type of records to a double entry bookkeeping system. This touched off an academic controversy that lasted for many years and generated much bitterness among the Faculty of the College.
Forrester, David A.R.
"Whether Molcolm's is best or old charge and discharge,"
Accounting Historians Journal: Vol. 5
, Article 4.
Available at: https://egrove.olemiss.edu/aah_journal/vol5/iss2/4