Nieuwe instructie

Nieuwe Instructie ende bewijs der looffelijcker consten des rekenboecks ende rekeninghe te houdene nae die Italiaensche maniere, allen cooplieden, rentmeesteren, tollenaren, assijsmeesteren, zeer nut ende profytelijck

Written by Jan Ympyn Christoffels

Printed in Antwerp on behalf of the widow of Jan Ympyn Christoffels, 1543.

Jan Ympyn Christoffels' Nieuwe Instructie (translated into English in 1547 as 'A Notable and Very Excellente Worke') was the first work in Dutch on double-entry bookkeeping and was widely translated.

In his book Ympyn took the work of Pacioli and his predecessors a step forward, drawing together their ideas and producing a set of illustrative accounts. The balance account and ledger closing procedures introduced by Ympyn became accepted as standard practice and were reflected in the textbooks produced by later authors.

Copies of Ympyn's works are very rare. Only two copies of the Flemish edition of 1543 are known, one is held by the ICAEW Library and the other is, or was, in the Public Library of Antwerp.

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