Bahi‐Khata: The Pre‐Pacioli Indian Double‐entry System of Bookkeeping

B. M. Lall Nigam

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Accounting Theory and Financial Reporting History and Theory of Mathematics Accounting and Financial Management

Abstract

The earliest treatise on accounting is generally thought to be Pacioli's Summar of 1494. The Bahi‐khata is a double‐entry system of bookkeeping that predates the ‘Italian’ method by many centuries. Its existence in India prior to the Greek and Roman empires suggests that Indian traders took it with them to Italy, and from there the double‐entry system spread through Europe. The Bahi‐khata is described and its double‐entry principles explained.

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1996Ancient double-entry bookkeeping

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2017A pioneering era of accounting history: The contributions of nineteenth-century Italian literature and its enduring dissemination around the globe 1987The Pre‐Pacioli Indian Double‐entry System of Bookkeeping: A Comment 1994THE ACCOUNTING SYSTEM PRACTICED IN THE NEAR EAST DURING THE PERIOD 1220–1350 BASED ON THE BOOK RISALE-I FELEKIYYE 2014Antecedents of double-entry bookkeeping and Buddhist Temple Accounting 2008The Dialogus de Scaccario (c.1179): The First Western Book on Accounting?1990Indian Imitation or Invention of Cash‐Book and Algebraic Double‐Entry 202155 years of Abacus: Evolution of Research Streams and Future Research Directions 1998Review and extension of Bhattacharyya's Modern Accounting Concepts in Kautilya's Arthasastra

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