 In 70 AD Plinius the Elder described the structure of the "Tabulae Rationum" as "On one page all the disbursements are entered, on the other page all the receipts; both pages constitute a whole for each operation
of every man".Jewish bankers in Cairo used a double-entry system which predated the known usage of such a form in Italy, and whose records remain from the 11th century AD.The Italian system has similarities with the older Indian "Jama–Nama" system which had debits and credits in a reverse order.