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　＊）based upon K.Inoue: "The Oldest German Bookkeeping Text", pp.51-65 (The Accounting Historians Journal, Vol.5, No.1, Spring 1978).

　１）Original reproduced in K.Inoue: Accounting History in Europe, p.8 (Tokyo, Moriyama, 1968).

　２）J.B.Geijsbeek: Ancient Double-Entry Bookkeeping, p.33 (Colorado published by the author, 1914). P.Crivelli: An Original Translation of the Treatise on Double-Entry Book-Keeping by Frater Lucas Pacioli, p.2 (London, The Institute of Book-Keepers, 1924). R G.Brown and K.S.Johnston: Paciolo on Accounting, p.26 (New York, McGraw-Hill, 1963). Y.Kataoka: Study on Paciolo's Bookkeeping, p.47 (Tokyo, Moriyama, 1967).

　３）H.R.Hatfield: "An Historical Defense of Bookkeeping", p.6 in M.Moonitz and A.C.Littleton (ed.): Significant Accounting Essays, (New Jersey, Prentice-Hall, 1965).

　４）Heinrich Schreiber was born at Erfurt, Germany at the end of 15th century. He named himself Henricus Grammateus in Greek and wrote some books in Latin under this name. In English he might have been called Henry Scripter.

　５）J.R.Fogo: "History of Book-Keeping", p.123 in R.Brown (ed.): A History of Accounting and Accountants, ( Edinburgh, Frank Cass, 1905).

　６）B.Penndorf: Geschichte der Buchhaltung in Deutschland, p.113 (Leipzig, Gloeckner, 1913; F/M 1966).

　７）R.Ehrenberg: Das Zeitalter der Fugger, Bd.1, p.132 ff.(Jena, Gustav Fischer, 1922).

　８）K.Inoue: "A Short History of the Bookkeeping in Germany", p.69 ff.(The Social Science Review, No.29, December 1971).

　９）H.T.Deinzer: Development of Accounting Thought, p.2 (New York, Rinehart and Winston, 1965).

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