Abstract
The operational accounting for cash transactions using double-entry method can be recognised as one of the formal indicators of double-entry bookkeeping. Unfortunately, the medieval cash registers were preserved in a limited quantity. In this matter, the exception is the company of Francesco Datini. The paper regards the practice of applying the earliest “Entrata e Uscita” in the company in Avignon. The method of calculation of the accounting cash balance is considered. Special attention is drawn to the fact that cash is entered daily or over several days, and the dispense cash transactions are implemented in specific amounts for each economic event.
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Aleinikov, D., Kuter, M., Musaelyan, A. (2018). The Early Cash Account Books. In: Antipova, T., Rocha, Á. (eds) Information Technology Science. MOSITS 2017. Advances in Intelligent Systems and Computing, vol 724. Springer, Cham. https://doi.org/10.1007/978-3-319-74980-8_18
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DOI: https://doi.org/10.1007/978-3-319-74980-8_18
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