Books of account

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GREAT BOOKS
The Big Book (o mastro) constitutes the fundamental tool of corporate accounting. It represents the epitome of the economic and mercantile and fits fully in the writings of the so-called synthesis. The great books in Tuscany, from the end of the thirteenth century, are kept by the method of double. This term comes from the fact that the records compiled for each operation have resulted in lots of account in both signs (give and take), monetary measure equal, releasing thereby “doubles matches” for every economic fact.

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ENTRY AND EXIT
In this book you will find, in Sintesa, a series of recordings made by the merchant or his company so that you can control each and every payment has been collecting money in cash. Divided into two areas, are recorded in the first “revenue” and in the second the “outputs”, identified, only prime, by the preposition “the” (when is the company that receives the money) e the second, by the preposition “a” (when is the company that pays). To these prepositions follows the name of the person (who paid or received in), the causal and the sum of money. The recordings of these codes refer to the Big Book or the Book of debtors and creditors.

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BOOKS SECRETS
Classified by the ancient officers as Datini Archives “Notebooks rivedimento accounts”, in fact it is the secret books of account owner, reserved to close the accounts of the Master for the final result of the income. They were important, not so much for the individual accounts of capital and profit, As for “pacts company” (normally surrounded by the strictest confidence) which established the essential lines of the conduct of the company. In these books often poured the contents of the Notebooks of reasoning, that we find several of the “Various books” the warehouse of Avignon.

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Ricordanze
The Memoirs are a kind of first note in which are stored in chronological order the records of debits and credits, sales, expenses and memories in general (including those of a political and family) that refer to the Memorial, of which are preparatory to the scriptures this book.

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MEMORIALS
The Memorial – analytical writing of primary importance – welcomes, in chronological order, the first memory of the events involving movement in business credit claims (with the exclusion of the facts that generated concurrently variations of money) that refer to entries in the rear master (the Big Book). Their recordings are identified in sales and shopping of goods, in person and on commission (as appears from the account statements of net income and cost and expenses); liquidation of ancillary costs (which have their source in the extract-account expenditure); in the stipulation of insurance on commission; in debts and other receivables. The Memorial also could accommodate different accounts of the origin, as the account-current correspondence with the usual banker, the balance of which was then transferred to the usual master.

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PAPERS OF CASH
Flows were recorded in the Notebooks, in your transitory, payments and receipts through the record of receivables and short-term debts, thus avoiding to pass in the scriptures final.

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PAPERS OF EXPENDITURE OF MERCHANDISE
In this book we find the first record of the expenses incurred for cash around a lot of goods bought or sold, in person or by commission, or at the time of receiving or forwarding on own account or that of others.

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PAPERS OF RECEIVED AND SEND BALES
These notebooks contain entries “received” and “mandate” bales without rigor of form, depicted in the manner of recollections. The “received” actually limited to the mere act of receiving the goods, without the succession of ancillary costs, thus simplifying the passage of these consignments to “Notebook costs of merchandise” e al “Memorial”. The “mandate” instead, have the objective of providing a memorial to track sales and to stay close behind the outcome of shipments. This is generally true zibaldoni, which contain a wide range of topics, come “sent of stuff”; “remembrance of things more”; “bills of exchange”; “legaggi of merchandise”; “lettere mandate in più parti”, costs of goods, and so on.

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PAPERS OF EXPENDITURE OF HOUSE
In the Notebooks of household expenses are reported in detail all that was needed to maintain the “family”. In chronological order they were recorded expenses for the support of corporate employees, paid in cash, to include even the washing of clothes, expenses for doctors and medicines, the costs of the receptacles, the dishes etc.. These charges had a definite influence in this type of companies, dovendoli alongside those merchant because the house was one with the shop. Accommodation rates instead burdened on account of general expenses through detection of the analytical “costs of warehouse”.

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These books, di varia natura, occupy a place of his own, and were imposed by the particularities of the management or desired by the accounting, varying the Fondaco the Fondaco, according to the attitude of the latter. Their abundance was due to the fact that the largeness of the farm and multiplicity and variety of the facts that it concretavano demanded a thorough survey, with an accurate classification. Up into the Archive, together, a “series”, formed by a plurality of subseries, of which is shown below the list.

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BOOK “ASKED”;
BOOK OF ESTIMATE OF MERCHANDISE;
BOOKS GABELLA;
PAPERS OF REASONING;
PAPERS OF MEMORIES;
EXTRACTS OF ACCOUNT;
EXCERPT FROM DEBTORS AND CREDITORS;
PAPERS OF BALANCES OF REASON;
INVENTORIES;
BOOKS OF REASON AND STATEMENT OF SALT;
BOOK OF pelvis;
BOOK OF COURIERS;
BOOK OF THE LANE;
BOOK OF CHANGES;
NOTEBOOKS SEAL;
BOOKS OF STAFF;
PAPERS OF LOADS OF SHIPS AND CURRENCY OF MERCHANDISE;
PRACTICE mercatura;
BOOKS OF possessions;
BOOKS COMPANY OF ART WOOL AND COLOUR;
BOOKS OF MEASURES