Which of the Following Is Not a Part of Pacioli's

question 9

Multiple Choice

Which of the following is not a part of Pacioli's initial contributions to accounting?

• A) His objective was to publish a detailed, mathematical approach to accounting rather than a popular version of accounting that could be used by all.
• B) He believed that all transactions required both a debit and a credit in order for transactions to remain in equilibrium.
• C) He introduced the memorandum book, the journal and the ledger.
• D) The center for the accounting system was the ledger.

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