I want to know the answer to the following question:
What new form of accounting was created during the late 13th and early 14th centuries?
All the background I'm provided with is that "Among the innovations of the period were new forms of partnership and the issuing of insurance, both of which contributed to reducing the risk of commercial ventures; the bill of exchange and other forms of credit that circumvented the canonical laws for gentiles against usury, and eliminated the dangers of carrying bullion; and new forms of accounting, in particular double-entry bookkeeping, which allowed for better oversight and accuracy.". Is that enough to answer the question?
Answer: yes