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- Title
Casting the Account.
- Authors
Hain, H. P.
- Abstract
The article discusses the methods of arithmetic used in accounting with particular focus paid to counting with casters, a visual form of arithmetic. The beginning of the system was associated with using Roman numerals expressed in uniform quantitative units in the Greek abax and the Roman calculus. Accountants practicing manual arithmetic used a board, or flat surface, with lines or squares representing decimal digits, some combination of decimal digits and non-decimal units of currency, weights, and measurements.
- Subjects
MATHEMATICS; ACCOUNTING methods; ARITHMETIC; ROMAN numerals; MATHEMATICAL notation; BOOKKEEPING; EQUIPMENT &; supplies
- Publication
Journal of Accounting Research (Wiley-Blackwell), 1967, Vol 5, Issue 2, p154
- ISSN
0021-8456
- Publication type
Article
- DOI
10.2307/2490250