Where did double entry develop?

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Double entry seems to have been first developed by the people of N Italy during the great commercial expansion of the 14th and 15th cents. and has consequently been called the Italian method. The system then spread to the Netherlands, England, and elsewhere.

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Similar questions: What is the origin of the double entry system of bookkeeping? How did double entry evolve? Who invented the double entry system of bookkeeping? [ Hide these questions ]

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