Double-Entry Accounting: A Historical Perspective • reelikklemind

Double-Entry Accounting: A Historical Perspective 📚

Description ✨

This project is an interactive web-based tutorial designed to teach the fundamental principles of double-entry accounting through a simple historical lens. Inspired by Luca Pacioli, the "Father of Accounting".

Users can navigate through key concepts, see visual representations like T-accounts, and interact with a practice scenario where they can modify transaction amounts and see the ledger and profit calculations update automatically.

Key Learning Concepts Covered:

The Debit = Credit Rule
The Accounting Equation (Assets = Liabilities + Equity)
Basic Account Types (Assets, Liabilities, Equity)
Journal Entries
Ledger Balances & T-Accounts
Simple Profit Calculation

Demo

edisedis777.github.io/Double-Entry-Accounting-A-Historical-Perspective/

Features 🚀

Interactive Timeline Navigation: Easily move between different learning sections (Introduction, Origins, Principles, Ledger, Practice).
Historical Context: Learn about Luca Pacioli and the origins of double-entry accounting in Renaissance Venice.
Clear Explanations: Concise descriptions of core accounting concepts.
Visual Accounting Equation: Color-coded breakdown of Assets = Liabilities + Equity.
Account Type Cards: Quick reference for how Debits/Credits affect Assets, Liabilities, and Equity.
T-Account Visualization: Simple representation of the classic T-account structure.
Editable Practice Scenario:
- Modify ducat amounts for initial capital, inventory purchase, and sales.
- See journal entries update automatically based on your inputs.
- Observe the final ledger balances recalculate instantly.
- Watch the profit calculation adjust dynamically.
Color-Coded Learning: Debits, Credits, Assets, Liabilities, and Equity terms and values are color-coded for easier visual association.
Thematic Styling: A medieval Italian-inspired theme with parchment backgrounds, thematic fonts, and color palette.
Responsive Design: Adapts to different screen sizes (desktops, tablets, mobiles).
Mobile Swipe Navigation: Swipe left/right on touch devices to navigate between sections.
Accessibility: Includes ARIA labels and focus states for better usability.

Tech Stack 💻

HTML5: Structure and content.
CSS3: Styling, layout, theme, responsiveness, and animations.
JavaScript (Vanilla): Interactivity, DOM manipulation, calculations, event handling.

Getting Started 🛠️

To run this project locally:

Clone the repository:

git clone <https://github.com/edisedis777/Double-Entry-Accounting-A-Historical-Perspective.git>

Navigate to the project directory:

cd Double-Entry-Accounting-A-Historical-Perspective

Open the index.html file:
- Simply double-click the index.html file in your file explorer.
- Alternatively (Recommended): If you have Python installed, run a simple web server from the project directory for best results:
  Then open your browser to http://localhost:8000. Or use a tool like VS Code's Live Server extension.
```
python -m http.server
```

Usage 🖱️

Use the top navigation buttons or swipe left/right on mobile to move between sections.
In the "Practice" section, click into the input fields within the scenario list and change the ducat amounts.
Observe how the "Record these transactions," "Final Balances," and "Profit Calculation" sections update automatically as you change the values.
Click the "Explain" buttons to toggle detailed explanations for each transaction.
Click "Restart Tutorial" to reset the practice values and return to the Introduction.

File Structure 📂

├── index.html # Main HTML structure
├── styles.css # CSS for styling and theme
├── script.js # JavaScript for interactivity and calculations
├── Luca_Pacioli.jpg # Image asset for historical figure
└── README.md # This file

Contributing 🤝

Contributions are welcome!

Credits 🙏

Portrait of Luca Pacioli: Public Domain, sourced via Wikimedia Commons. Link

License 📄

Distributed under the GNU Affero General Public License v3.0 License. See LICENSE for more information.