Advertisement

The Early Cash Account Books

  • Dmitriy Aleinikov
  • Mikhail KuterEmail author
  • Artem Musaelyan
Conference paper
Part of the Advances in Intelligent Systems and Computing book series (AISC, volume 724)

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.

Keywords

Datini company in Avignon Cash Entrata e Uscita 

References

Primary Sources

    Archivio di Stato di Prato

    1. Archivio di Stato di Prato, Prato, AS, D., Fondaco di Avignone, Company Toro di Berto, Francesco di Marco Datini e Tuccio Lambertucci nell’arte delle merci, Libri Grandi, 1367−1373, No. 2Google Scholar
    2. Archivio di Stato di Prato, Prato, AS, D., Fondaco di Avignone, Company Toro di Berto, Francesco di Marco Datini e Tuccio Lambertucci nell’arte delle merci, Memoriali, 1367−1368, No. 52Google Scholar
    3. Archivio di Stato di Prato, Prato, AS, D., Fondaco di Avignone, Company Toro di Berto, Francesco di Marco Datini e Tuccio Lambertucci nell’arte delle merci, Entrata e Uscita di Cassa, 1367−1370, No. 92Google Scholar

Secondary Sources

  1. Antonelli, V., Sargiacomo, M.: Alberto Ceccherelli (1885–1958): pioneer in the history of accounting practice and leader in international dissemination. Acc. History Rev. 25(2), 121–144 (2015)CrossRefGoogle Scholar
  2. Bensa, E.: Francesco di Marco da Prato (Milan) (1928)Google Scholar
  3. Besta, F.: La Ragioneria, 2nd edn. Rirea, Rome (1909). (In 3 Volumes), Facsimile Reprint (2007)Google Scholar
  4. Ceccherelli, A.: l linguaggio dei bilanci. Formazione e interpretazione dei bilanci commerciali. Firenze, Le Monnier (1939)Google Scholar
  5. Corsani, G.: I fondaci e i banchi di un mercante pratese del Trecento. Contributo alla storia della ragioneria e del commercio. Da lettere e documenti inediti, La Tipografica, Prato (1922)Google Scholar
  6. De Roover, R.: The development of accounting prior to Luca Pacioli according to the account-books of Medieval merchants/R. de. Roover. Littleton, A.C., Yamey, B.S.: Studies in the History of Accounting, London, pp. 114–174 (1956)Google Scholar
  7. Del Lungo, I.: Francesco di Marco Datini mercante e benefattore. Giaclietti, Prato (1897)Google Scholar
  8. Gurskaya, M., Kuter, M., Papakhcian, A., Musaelyan, M.: Specific features of depreciation accounting at the end of the 12th – early 13th centuries. In: 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016).  https://doi.org/10.2991/icaat-16.2016.10
  9. Kuter, M., Gurskaya, M., Bagdasarian, R., Andreenkova, A.: Depreciation accounting in Francesco Datini’s Companies. In: 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016) (2016).  https://doi.org/10.2991/icaat-16.2016.26
  10. Kuter, M., Gurskaya, M., Andreenkova, A., Bagdasaryan, R.: The early practices of financial statements formation in Medieval Italy. Account. Historians J. 44(2), 17–25 (2017)CrossRefGoogle Scholar
  11. Kuter, M.I., Gurskaya, M.M., Sidiropulo, O.A.: The Genoese Commune Massari’s Ledger of 1340: the first computer modeling experience and its results. J. Modern Account. Audit. 9(2), 212–229 (2013). ISSN 1548–6583Google Scholar
  12. Livi, G.: Dall’Archivio di Francesco Datini mercante pratese. F. Lumachi, Firenze (1910)Google Scholar
  13. Martinelli, A.: The origination and evolution of double-entry of bookkeeping to 1440. ProQuest Dissertations and Theses; 1974; ProQuest Dissertations & Theses Global pg. n/a.н (1974)Google Scholar
  14. Melis, F.: L’archivio di un mercante e banchiere trecentesco: Francesco di Marco Datini da Prato. Moneta e Credito, VII (1954)Google Scholar
  15. Melis, F.: Aspetti della vita economica medievale (studi nell’archivio Datini di Prato). Monte dei Paschi di Siena, Siena (1962)Google Scholar
  16. Nicastro, S.: L’Archivio di Francesco di Francesco di Marco Datini in Prato, Rocca S. Casciano, L. Cappelli (1914)Google Scholar
  17. Sargiacomo, M., Servalli, S., Andrei, P.: Fabio Besta: accounting thinker and accounting history pioneer. Account. Hist. Rev. 22(3), 249–267 (2012)CrossRefGoogle Scholar
  18. Sangster, A.: The genesis of double entry bookkeeping. Account. Rev. 91(1), 299–315 (2016)CrossRefGoogle Scholar

Copyright information

© Springer International Publishing AG 2018

Authors and Affiliations

  1. 1.Kuban State UniversityKrasnodarRussia

Personalised recommendations