A Brief History of Double Entry Bookkeeping

Forget X Factor, EastEnders or Loose Women. Here’s something worth staying in for if, like me, you are a big fan of double-entry bookkeeping…

You might think I’m jesting. But I really AM a big fan of double-entry bookkeeping. As a trained accountant, I spent several years pouring over incomplete records, trial balances and ledgers. When the penny drops about double-entry, its a beautiful moment - a bit like the moment when you discover how to ride a bike without stabilisers or your Dad running alongside.

So here is a BBC resource that is just made for accountants. BBC Radio 4 is running a ten-part series of short pieces (15 mins each) which trace the history of double-entry,

It started a couple of days ago, and should be availabe on iPlayer for a while.

Many thanks to Craig McLeod from Lochgelly High School for first suggesting the link.