Научная статья на тему 'The accounting archive of Fiorentine bank of Uzzano (1363–1386) in Saint-Petersburg'

The accounting archive of Fiorentine bank of Uzzano (1363–1386) in Saint-Petersburg Текст научной статьи по специальности «Языкознание и литературоведение»

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Ключевые слова
ФЛОРЕНТИЙСКИЙ БАНК UZZANO / 1363–1386 ГГ / ДОКУМЕНТЫ / БУХГАЛТЕРСКИЕ ТЕРМИНЫ / БАЛАНС / ФИНАНСОВЫЙ АНАЛИЗ

Аннотация научной статьи по языкознанию и литературоведению, автор научной работы — Малькова Татьяна Николаевна

Архив банка Уццано (Uzzano) представляет колоссальную ценность, он востребован для научных исследований по истории бухгалтерского учета и финансового анализа, в связи с чем актуальны его современное издание и бухгалтерский анализ. Статья была опубликована в журнале «Rivista di contabilitб e Cultura Aziendale» (2011, № 2) и посвящалась году Италии в России (2011). Статья публикуется вновь (c некоторыми сокращениями и поправками) для популяризации уникального итальянского бухгалтерского архива (1363–1386) – единственного в России.

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Текст научной работы на тему «The accounting archive of Fiorentine bank of Uzzano (1363–1386) in Saint-Petersburg»

62 УДК 336 ББК 65

T.N. Mal'kova

THE ACCOUNTING ARCHiVE OF FiORENTiNE BANK OF UZZANO (1363-1386) IN SAINT-PETERSBURG*

Архив банка Уццано (Uzzano) представляет колоссальную ценность, он востребован для научных исследований по истории бухгалтерского учета и финансового анализа, в связи с чем актуальны его современное издание и бухгалтерский анализ. Статья была опубликована в журнале «Rivista di contabilM e Cultura Aziendale» (2011, № 2) и посвящалась году Италии в России (2011). Статья публикуется вновь (с некоторыми сокращениями и поправками) для популяризации уникального итальянского бухгалтерского архива (1363-1386) - единственного в России.

Ключевые слова:

флорентийский банк Uzzano, 1363-1386 гг., документы, бухгалтерские термины, баланс, финансовый анализ.

The whole accounting archive of Uzzano comprises 53 stock units [1] and date to 1363, 1364, 1370, 1375, 1377, 1386. The safety of origin sources is good. It includes documents on cash, debtors and creditors, receipt and expense, transactions of drapery. They are called «Correspondence of Niccolo da Uzzano» (Carteggio da Niccolo da Uzzano). History of the emergence of the documents is unknown. Two documents were lost.

The company of Uzzano was founded in 50s of the XIV century, and performed significant financial and trade transactions, members of the family were continually the councilors of the Mint and other functionaries in Florence (one of them - Niccollo da Uzzano, Fig. 1).

Figure 1. Banker Niccolo da Uzzano [3].

The Uzzano's archive was founded in Saint-Petersburg and published by the academician Rutenburg V.I. (1911-1988) in 1965 [3], but it has presentation and publication drawbacks, it is not translated into modern language, there are omitted documents; it is not provided with reliable accounting comments; the bank' documents are referred to as trade. Accounting analysis effort was made by the author of this article in 2008 [2]. Part of the documents (Fig. 2, 3) was presented at the exhibition in the Hermitage (April-July 2012).

Paper for documents had watermarks (not always) and it was cut up (sometimes with a knife) to the proper sizes. The documents have different sizes (in centimeters lengthwise and edgewise): 12 X 30 (1363), 15 X 23 (1377 and 1386), 29 x 44 (1370, 1375, 1386). Large-sized documents were folded in double or four.

The documents make an absolutely professional impression. They are ranked on the text (to the left) and amounts (to the right). Blank space between the text of the item and the sum is marked by lines. In the documents to the left of the text of the items there are signs of repeated tests [.], [•], [/] and cancellation by crossing. Currencies were designated shortly (f - fiorini, 5 - soldi, d - dinari, I - lire) and abbreviations. All currencies in totals were converted into a common monetary measure (fiorini, designated as a fior). Alignment for Latin figures in fiorini - align left, for ciphers - align right. Latin figures (1363 and Arab (after 1363) numerals (ciphers) were used. In reconciliation of totals there are used only ciphers, which eventually took priority due to frequency of their use.

References to page numbers of ledgers had designation «c» (carta). In references the se-

* This article was devoted to the year of Italy in Russia (2011). The article is published again (with some reductions and corrections) for the popularization of unique Italian accounting archive (1363-1386) - of sole in Russia.

W

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Figure 2. List of debtors at June 16, 1363 [3].

quence was observed, which confirms system accounting. The most informative documents are the ones from 1370-1377.

Research of these extraordinary documents produced an incredibly emotional experience for the author of the article: writers held them in their hands 650 years ago, it was they who turned over accounting books and made records from them, trying to miss nothing, and then checked them repeatedly; it was they who opened secret books and at one time saw in person anonymous debtors and creditors, screened themselves behind codes; they took care of their family business and kept accounting. Such emotions are only left by original sources.

The Accounting Archive of Fiorentine Bank of Uzzano 1363. The document from 1363 is the earliest in the archive. Records are made on both sides of each list (head and back) and cover the period of 02-30.06.1363. The copybook sequentially includes the following -table 1.

The target of research is pages 3-5, 13-15, 22-29, 31. With a view to research we (M.T.) united them according to types of records and

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Figure 3. List of debtors and creditors at August 31, 1375 [3].

totals (conversion courses: f 1 = s 62; s 1 = d 12;/ 1 =^20).

(1) List of cash in hand. Its name is - Questo e I'chonto che mi lascio Angniolo da Uzano (It is a count, which Angniolo da Uzano has left for me). The date of the list is - MCCCLXIII dM 2 di giugnio (June 2, 1363). The list recorded the results of cash account inventory and includes ranked on the items list of different types of coins (ducati, gienovini, fiorini, libbri - grossi u quatrini). Overall total can be designated as f4 323.

(2) The lists of debtors includes a list of names (of individuals and companies) ranked on dates and items, monetary measurer (fiorini), sums on types of coins (f, s, d). The title of the list is missing, but it is the list of debtors, that is clear from the term «debit» (da, from dare). Overall total is missing, it can be designated as f9 573. Format of the list of debtors has the following view (extract and Fig. 2) - table 2.

(3) The lists of creditors contain a list of names (of individuals and companies) ranked by dates and items, monetary measurer (fiorini), sums on types of coins (f, s, d). The title of the

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64 list is missing, but it is the list of creditors, which Overall total is missing, it can be designated as is clear from the term "credit" (a or ad, from f7 441. Format of the list of creditors has the avere). Totals are shown only in two cases. following view (extract) - table 3.

Table 1

(Pages)

1 Fragmentarily extant ciphers

2 Fragmentarily extant text and Latin figures - crossed

3 List of cash in hand

4-5 Lists of debtors with the term dare, in short da

6-12 Seven blank pages (evidently, a reserve for six months up to the end of the year)

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13-15 Lists of creditors with the term avere, in short a (or ad before a vowel of a name)

16-21 Six blank pages (evidently, a reserve for six months up to the end of the year)

22-26 Lists of other transactions with terms dare, avere, entrata, uscita and reference to the page number (carta) of the ledger - crossed pp. 24-26

27-29 Lists of notes - receivable (per lettera mando), payable (per lettera mandamo) and paid (per lettera avemo) - crossed

30 Blank page

31 Lists of transactions with term dare and reference to the page number (carta) of the ledger -crossed

32 Fragmentarily extant Latin figures - crossed

Table 2

MCCCLXIII di XVI di giungnio

da Antonio Ghuardi e comp fior CXXXI s I d VI

da Giobanni di Nucci fior XXX

di XVIIII di giungnio

da Angniolo da Uzano proprio fior CCXXXIIII

da Giovanni di Tingho speziale fior XL

da Visconte di Lapo e frategli fior CCCCLXXII s 26 d 5

da Michelone Novello fior CLXXXVIIII s 22 d 2

da Andrea Riccardi e comp fior CCXLVIIII s 20 d 2

di XXII di giungnio

da Filippo di ser Giovanni e comp fior CCCXXXII s XIIII d VI

da Beninchasa di ser Piglialarme fior LXIIII s VIII d IIII

di XXX di giungnio

da Niccholo Dietifeci e comp fior L

Table 3

MCCCLXIII di XII di .giungnio

a Michelone Novello fior VI

a Michelone ditto fior CC

di XIII di giungnio

a Michelone ditto fior VII

a Lui medesimo fior XX

a Lui medesimo fior XL

a Michelone Novello fior IIII

a Ser Durante da Modigliana fior XII

a Uberto Benvenuti fior X

ad Antoni Ghuardi e comp fior CCCLXXX s 7 d 6

di XX di giungnio

a Ghalasso da Uzano fior DI s VII d III

Somma fior MIIDCCCCXXXIII s XIIII d VIII a f

(4) Lists of other transactions contain less formalized representation. Their generalization has the following view (for the sake of convenience the sums are separated by commas) - table 4.

Let's generalize all amounts received on June 30, 1363 in a modern view - table 5.

It is pertinent to note cautious attitude of the banker to the notes, which appeared in petty cash (piccolo) and in overweight of notes payable rather than notes receivable. It appears that cash in hand and data on the debtors' and creditors' lists provided Angniolo da Uzzano essential information, that's why records on notes are crossed.

Copybook from 1363 was not the current ledger. It only contained selections from the latter. References to other ledgers are missing, that's why it is permissible to conclude of using a single ledger Libro grande (compare with direct reference to separate ledgers - Red book and Copybook in 1364). But what did the lists of debtors and creditors contain - selections of turnovers or cash balances? In our opinion, the lists generalized account balances, as the sums

and records are clearly insufficient for turnovers of a large company. Besides, copying of turnovers was not worth-while, if current accounting of transactions was made. But it had to be made in accordance with the requirements of commune authorities. The basis of debtors' and creditors' lists was their current accounts. But why did Angniolo da Uzzano compose the lists? There could be two goals. One of them was generalization of debts; the other - evaluation of the financial position of the company, that seems the most likely as for generalization of debts the list of cash is not required.

According to available data we can designate liquidity and quick ratios on June 30, 1363 - table 6.

It is not known exactly, whether Angniolo da Uzzano used the ratios of financial position, but circumstances for that existed. It is known that the previous bank of Uzzano faulted in 1341 [3, p. 25]. There was the personal interest in financial analysis of liquidity of bank.

When calculating liquidity without other debtors and creditors, we obtain almost the same data as at June 30, 1363 - table 7.

Table 4

(Pages) Debit (Sum) Credit (Sum)

22 Name. Expense items: equipment, duties, services. Expense record - page 175 (Posti a uscita - carta 175) 50,3,2

23 Name. Sum. Names. Sums. Name. f 150 and f 40. Received in cash (contanti) 14,4,0 5,41,0 190,0,0 Name. Sum. Receipt record - page 16 (Posti a entrata - carta 16) 300,0,0

24-26 Named. Sums. Expense record - page 174 (Posti a uscita - carta 174) 32,57,4 Name. Sum. Receipt record - page 27 (Posti a entrata - carta 27) 234,0,0

27-29 Names. Sums (less avemo) 1,43,0 Names. Sums 7,50,0

31-32 Names. Sums 689,45,0

Total other debtors 981,26,6 Total other creditors 541,50,0

Table 5

Cash 4 323 Creditors 7 441

Debtors 9 573 Other creditors 541

Other debtors 981 Capital (assets less creditors) 6 895

14 877 14 877

Table 6

Liquidity ratio (4 323 + 9 573 + 981) : (7 441 + 541) 1, 9 times

Quick ratio (4 323) : (7 441 + 541) 0, 5 times

Table 7

Liquidity ratio (4 323 + 9 573) : 7 441 1, 9 times

Quick ratio (4 323) : 7 441 0, 6 times

Last time the banker struck a balance of their family business on the threshold of his dead (on 27.06.1363 the expenses on sugar and capons were recorded due to illness of Angniolo da Uzzano in amount of f2, s15).

It is not an exclusion that in 1363, the capital also could be designated, at least an information basis for that existed (the term capitale was clearly used in a later document from 1370). It is known that the authorities of the commune checked up accounting books and called on companies pay profit taxes into the town budget. In response to that the companies began to keep secret books (segreto libri) for records of contracts of company foundation, fee into company, owners' profit (capital), employees' salaries, anonymous debtors and creditors.

The Accounting Archive of Fiorentine Bank of Uzzano 1364. Accounting documents from 1364 has the name Ragione veduta (Calculation made) with designation of a period. Externally they are three separate sheets, folded four times with records on both front and back sides. They cover the period 08.03-29.12.1364 with discrete separation on more short periods. The terms "debit" and "credit" were not used, as the lists are named Debtors and Creditors. Clear stereotype of the lists shows a higher professional level of a new owner Ghaleazzo da Uzzano or a hired accountant.

Period discretion of generalization approves the conclusion on possibility of usage

of accounting data for analysis of financial position made by us earlier. But the documents from 1364 are also of interest from the point of view of standardization of accounting books. It is this feature which positively distinguishes them from the documents from 1363 (the selection for November 30 - December 29, 1364 is instanced) - table 8.

Obviously, there were two ledgers - Red book and Copybook (so-called White, First white, Copybook).

The Accounting Archive of Fiorentine Bank of Uzzano 1370-1377. Accounting documents from 1370 and 1375 contain lists of debtors and creditors, their generalization; from 1377 - receipt and expense lists, cash list; without date - textile and expense items of the store; from (13)70 - debtors' and creditors' lists, including anonymous. In the document from (13)70 of the XIV century there is a reference to loss (mancha chapitale), and the same sum exists in the document from 1377. It is strangely enough that this document is kept together with ones from 1386: That is why the sequence of the documents must be the following - table 9.

The document from August 31, 1375 is extremely interesting by the general totals (the items - in fragment, the totals - in full, Fig. 2) - table 10.

Data generalization on August 31, 1375: debtors 60 054 (24 966 + 35 088), cash 3 254, total 63 308; creditors 56 819 (55 115 + 1 703); capital on May 1, 1375 (but the term «capital» is

Table 8

(Ledger) (Name and Company) (Carta) (Sum)

Debtors libro Rosso Ghaleasso da Uzano c 3 f 7637 - 11

Ghaleasso da Uzano е chompagni c 56 f 234 15 7

37 balle di lana c 57 f 2003 - 11

Andrea Ricciardi e chompagni c 75 f 10294 8 3

Debtors quaderno bi- Manetto di messere Geri c 4 f 30 s 13 d 9

ancho Franciesco di Vanni cc 72 f 500 - -

Rosellino Ghuccini al quaderno - f 2 s 10

Creditors libro Rosso Ghaleasso da Uzano е chomp. cc 162 f 7 981 19 0

Ghaleasso da Uzano c 163 f 1000 - -

Andrea Ricciardi e chompagni с 209 f 620 -

Filippo (далее стерто) c 213 f 10844 6 9

Bartolomeo Bonetti 194 f - 3 10

Creditors quaderno bi- Mazzetto di Gherardino c 122 f 5 0 0

ancho primo Messere Amerigho Ciati с 152 f 3 9 2

Messere Nicholo da Uzano c 220 f 68 23 9

Debtors quaderno Manatto di messere Gieri c 4 f 30 13 9

Uberto Benvenuti с 228 f 3 23 -

Creditors libro Rosso Ghaleasso da Uzano е chomp. c 162 f 7981 19 0

Ghaleasso da Uzano с 163 f 1000 - -

Bartolomeo Bonetti c 224 f 216 20 7

Creditors quaderno Michele di Vani c 72 f 72 - d

Messere Amerigho Ciati с 152 f 3 9 2

(Year) (Title) (Content)

01.0531.08.1375 RAGIONE VEDUTAA DI XXXI D'AGOSTO 1375 DA DI PRIMO DE MAGGIO INFINO A QUESTO DI (Calculation was made up to 31 August 1375 from 1 May heretofore) Debtors' and creditors' lists within 01.0531.08.1375 on the ledgers: Yellow second (libro giallo secondo), White fifth (libro biancho), Black third (libro nero terzo), Orange fourth (libro rancio quarto). The totals of debtors and creditors

October ENTRATA DEL MESE D'OTTOBRE. US- CITA DEL DITTO MESE 1377 (Receipt and expense within October 1377) Receipt and expense list on cash account within October 1377 (marks of scrutiny [.]). The totals of receipt and expense

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01.11.1377 CONTANTI RETROVAMMO IN CASSO AD PRIMO DE NOVEMBRE 1377 List of balance of cash in hand at 1 November 1377. The total cash

(Few blank pages.

There is no publication)

November 1377 ENTRATA DEL MESE DE NOVEMBRE. USCITA DEL DITTO MESE 1377 Receipt and expense within November 1377 Receipt and expense list within November 1377 (marks of scrutiny [.]). The totals of receipt and expense

30.11.1377 CHONTANTI RITROVAMO A DI ULTIMO DE NOVEMBRE 1377 List of balance of cash at 30.11.1377. The total cash

(Two blank pages)

01-30.09. (13)70 RAGIONE DELLA COMPAGNIA DI UZZANO, ANN. 70 DEL SEC. XIV. RAGIONE VEDUTA ... DA DI PRIMO DI SETTEMBRE FINE A DETTO DI (Calculation of Uzzano's company 70 year of XIV century. Calculation made ... from 1 September up to its end, by order) Debtors' and creditors' lists within 70 (?) year XIV century on the ledgers: White fifth (libro biancho quinto), Black third (libro terzo nero), Orange fourth (libro rancio quarto). 27 items on anonymous debtors and 4 items of anonymous creditors. The totals of debtors and creditors

Year ? DRAPERIA D'UZANO (Store of Uzzano) List of textile and expense items

missing) 6 435, profit (avanzi) was designated on calculation: 54 (63 308 - (56 819 + 6 435)). But that is the balance on August 31, 1375 - table 11.

Here we have a treatment to acknowledgment of profit as difference of net assets by the end and the beginning of the period without keeping Profit and Loss account. Such treatment was called later a simple double entry. Balance sheet did not have standardized presentation, but it was used in practice, and firstly formed in content and then - in form. Liquidity of bank on August 31, 1375 - table 12.

The receipt and expense list for October 1377 had interrelation with the cash in hand list from November 11, 1377 as it contained comparison of accounting and inventory cash balances - table 13.

The estimated difference 8,5,3 (66 283,5,9 - 66 275,0,6) is designated as deficiency of capital (mancha chapitale). At last we have the term for designation of capital, missing on default in the abovementioned document from 31.08.1375. The term «capital» (brought in business and earned profit) in archive of Uz-zano existed in 1377, that is testified directly and in writing. Cash in hand inventory list is interrelated with this document - table 14.

If understood as there was debtors' cash in favour of creditors in the amount f30 s19, it is born in why in the previous document f1 609 h f1 639 were designated. The reasons of accounting mismatching were the object of an accountant consideration of the Uzzano's company.

The similar documents with some date uncertainty (70-th of the XIV century) are of special interest as they contain codes of anonymous debtors (they are 27, including one from the Uzzano's family) and creditors (they are 4). There were already on August 31, 1375. That's why the date was uncertaint. These are just the extractions from the secret accounting books (segreto libri) for September 1-30, 70 (references at pages: L, RRR, VVV, XXX, ttt) - table 15:

Net profit (netto ad avanzo) with the distribution of months and inclusion of loss f 8,5,3 for October is a direct argument of financial results and capital categories usage. Balance sheet and liquidity ratios as on September 30, 1370 - table 16.

The Liquidity of Uzzano' bank fallen 0 steadily. ¡5

The Accounting Archive of Fiorentine ^ Bank of Uzzano 1386. The document from q

68

Table 10

(Ledger) (Name and Company) (Carta) (Sum)

Debtors libro giallosecondo Lorenzo Lassolini Il commune di Firenze c c 5 159 f f 10 141 1 8

libro biancho quinto Messere Lucha de Totto c 49 f 4 16 9

libro nero terzo Ghabriello e Girolamo Arighi c 107 f 6007 10 1

Filippo Astai e compagni c 113 f 5297 19 1

Antonio d'Angnolo da Uzano proprio c 126 f 500 - -

Simone di Renzo e compagni c 11 f 1303 6 2

Somma f 24966 s 7 d 5 in f

Creditors libro giallo secondo Ghaleasso da Uzano c 312 f 509 - 4

libro biancho quinto Rinieri d'Acciolini c 193 f 3 23 3

Somma f 55115 s 27 d 4 in f

Debtors more libro rancio quarto Filippo Astai e compagni c 14 f 541 2 -

Somma f 35087 s 17 d 9 a f

E nella faccia de sotto f 24966 s 7 d 3 a f

Somma tutti debitori f 60053 s 15 d 2 a f

E in contanti f 3254 s 18 - a f

Somma tutto f 63308 s 14 d 2 a fior

Creditors more Orange fourth book (libro rancio quarto) Filippo di Stai e compagni c 185 f 10 7 8

Giotto Ricci c 186 f 254 23 6

Somma 1703 s 4 d 3 a fior

E nella faccia di sotto 55115 s 7 d 4 a fior

Somma tutti creditori f 56819 s 2 d 7 a fior

6435 s 6 d 7 a fior

Somma tutto f 63254 s 9 d 2 a fior

Avanzi f 54 s 5 — a fior

Table 11

Cash 3 254 Creditors 56819

Debtors 60 054 Capital (6 435 + 54) 6489

63 308 63 308

Table 12

Liquidity ratio (3 254 + 60 054) : (56 819) 1, 1 times

Quick ratio (3 254) : (56 819) 0, 1 times

Table 13

Receipt for October 1377 (entrata) Expense for October 1377 (uscita)

. 4714 11 6 .1656 1 6

. 2970 19 9 .1672 14 9

(etc) (etc)

66283 5 9 64665 24 6

Mancha chapitale f 8 s 5 d 3 a f 1609 (66)275 5 0 6

Cash in hand (contanti) at November 1, 1377

Fiorini 835 in sugiello f s35

Ducati 8 a S quattro vaglono f s s 5

(etc)

Libri 474 s 10 di quattrini s 71 d 9 f 132 s s

Somma f 1639 s 4

Abattesene per creditori del quadernuccio che sono p^ che debitori f 30 s 19. In contanti f 1639 s 5

Table 15

(Ledger) (Name and Company) (Carta) (Sum)

Дебиторы Оранжевая Antonio da Uzano per panni с L f 214 25 i

четвертая comuni

книга Angnolo di Latinuccio e comp с RRR f 2757 28 ii

Benedetto di ser Pagolo с VVV f 4870 28 -

Кредиторы Оранжевая Domenicho di berto Galigaio XXX f is б

четвертая Niccholo di Giovanni da Uza- с ttt f 624 i3 -

книга no

Somme f 20231 3 d 8 a fior

Segreto f 6944 s 6 d 11

Somme in tutto f 27175 10. 7 a fior

Atti d'avanzo f 29 s 26 d 9 a fior

е per entrata e uscita f 39. f 27 d. 3

Somme f 20231 s 3 d 8 a fior

Segreto f 6944 s 6 d 11

Somme in tutto f 27175 10. 7 a fior

Atti d'avanzo f 29 s 26 d 9 a fior

е per entrata e uscita f 39. f 27 d. 3

е questi netto ad avanzo

Settenbre f 22 s 20 d 10

Novembre f б s 24 d 4

Dicembre f is s ^ d 4

f 4s s 3 d б

Ottobre mancha f s s 5 d 3

Novembre f s s 24 d 4 f 39 s 24 d 3

Table 16

Cash 3 057 Creditors 27 175

Debtors 24 047 Capital (profit) 30

27 205 27 205

Liquidity ratio (3 057 + 24 047) : (27 175) 1, 0 times

Quick ratio (3 057) : (27 175) 0, 1 times

1386 poses a part of an unsaved document and contains receipt and expense for January 27 and 29. The terms «debit» (da), «credit» (a or add) and Latin figures on items are used in it. There is also a fragment of the receipt and expense generalization with Arabic ciphers. There is some archaism in the documents. On the whole, the information of this document is not enough to make particular judgements.

Conclusions. As can be seen from above, the documents from the Uzzano's bank for 1363-1386 contained analytic information, extracted from the accounting books for purposes of supervision over its financial position. In this regard the analysis of the g financial position of companies on the o published archives of Datini and Medichi 3 is of great interest. O

Professional accounting was taught at Italian universities (they played the leading role in Western Europe) and commercial schools (in XIV century Venice and Florence there were few of them). Role of teachers in developing of accounting methodology, formalization of accounting procedures and stereotypes was extraordinary. Double entry (la partita doppia) was brought up to logically correct procedure by the intellectual efforts also.

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Another feature of those documents was the simultaneous usage of terms: dare and uscita; avere and entrata. Dare (debit) and avere (credit) are the terms of bank accounting (conto

Bibliography:

corrente); entrata (receipt) and uscita (expense) refer to property. That means that accounts with these paired categories corresponded even in 1363! Accounts reconciliation was called riscontro. Receipt-expense accounting will be found again in a document from 1386, but from historical view it was on the way out, finally giving place to double entry (la partita doppia) from 1494 (L. Pachiolo' treatise). The financial paradigm won the property one. The archive of Uzzano' bank testifies that Italia is not only the birth-place of double entry but also of financial analysis on the basis of accounting information.

2.

3.

Archive of Saint-Petersburg Institute of History of the Russian Academy of Science. - Fund 5. Cardboard 5. File 1. - [literally: Arhiv Sant-Peterburgskogo instituta istorii RAN. Zapadnoevropeyskaya sektsiya. Fond 5. Karton 5. Delo 1]

Mal'kova T.N. The History of Accounting [literally: Istoria buhgalterskogo uchota] / Review: PhD, professor of Vilniaus Universitetas J. Mackevicius. - Moscow: Vysshaya shkola, 2008.

Rutenburg V.I. Trade books of Florence / Italian communes of the XIV-XV centuries. Collection of documents from the archive of Leningrad institute of history of the Academy of Science of USSR. - Moscow-Leningrad: Nauka, 1965. - [literally: Torgovye knigi Florentsii / Ital'yanskii kommuny XIV-XV vekov. Sbornik dokumentov iz arhiva Leningradskogo institute istorii Akademii nauk SSSR), Moscow-Leningrad, Nauka]

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