, books, coins, and other items in common use at the time. Several economic historians have pointed out, incidentally, that wherever capitalism began to show its head, better and more accurate accounting practices followed within a short time. The following is typical of the views of one of the keen students of this aspect of the subject:
             Though instances to suggest the contrary may be found, most merchants of the period we are considering did not use their bookkeeping, whether by double entry or otherwise, to keep a regular and accurate check on their capital and profits.... Double entry bookkeeping, t
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