The origins of accounting records;
accounting systems in ancient Egypt;
accounting in the Roman Empire and the Greek world.
The first steps of modern accounting: the commercial revolution, the origin of the give and take items, the simple writings, the birth of the double-entry method, the evolutionary process. Public accounting in the late Middle Ages.
The spread of the double-entry method in Italy: the work of Leonardo Pisano, vulgo "Fibonacci". Commercial arithmetic as a driving force for the growth of accounting and the invention of the double entry-Accounting in the fifteenth century. The birth of modern accounting: the reference manuals in the early Middle Ages abacus manuals and trading practices;
the work of Cotrugli (1458); Pacioli (1494) and the merchant accountant; negotiation science. Accounting in the sixteenth century: growth. Manzoni (1540) and the synallagmatic paradigm. The double entry in the public administration: Pietra (1586). A look abroad: the first foreign writers, Schwarz (1518); Schreiber (1523); Mehner (1550).
Accounting in the seventeenth century: consolidation. Moschetti (1610); Flori (1636); Peri (1638); Venturi (1655); A look abroad.
Accounting in the eighteenth century: introductory considerations and contextual notes; Vergani (1741); Breglia (1751); Scali (1755); Forni (1790); a look abroad: Puechberg; Masiner; Mair; Jones; Degranges.
Accounting in the nineteenth century up to the unity of Italy: D'Attanasio (1803); Bornaccini (1818); Boschetti (1834); Baccarini (1837); Crippa and the materialistic vein (1839).
The Lombard school: Francesco Villa (1840); Tonzig (1847).
A look abroad.
Accounting between the unity of Italy and the early twentieth century: the revival of Italian accounting and the birth of scientific accounting.
The Tuscan school: Marchi and Cerboni; logismography; the logismographic newspaper; Rossi. Besta and the birth of scientific accounting: science of economic control, theory of value accounts, capital system.
Accounting after Besta: the progressive decline of "scientific" accounting and the birth and consolidation of the business economy: Zappa. A look abroad