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 game. This term – we recall – stems 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.
These books are divided into two sectors: in the first place are exclusively personal accounts (debtors and creditors) and, in the second, all other accounts. These sectors could be in the books themselves, e cioé i Books debtors and creditors e i Books of merchandise.
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 Great book o Book debtors and creditors.
BOOKS SECRETS
Classified by the ancient officers as “Notebooks rivedimento accounts”, actually is Secret books reason 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.