IDEAS home Printed from https://ideas.repec.org/a/pab/decomp/dc22_1_1.html
   My bibliography  Save this article

Genoa 1340, Double Entry, and ‘Gold Coasting’

Author

Listed:
  • Mikhail Kuter

    (Kuban State University)

  • Marina Gurskaya

    (Kuban State University)

  • Albert Gurskii

    (Kuban State University)

Abstract

The objective of this study is to contribute to the existing literature on the history of accounting by expanding the knowledge of one of the most famous governmentaccount booksfrom the medieval periodkept using the double entrymethod. In doing so, particular attention is paid to the influence of politicaland religious factors on the organisation of accounting and the peculiarities of the accounting for merchandise trading.The result of a detailed study of the Cartullarium Massariorumledger of the Commune of Genoa for 1340, carried out using logical-analytical modelling, is presented. Thatmodelling method was developed for the study of medieval accounting systems. Peculiarities in the organisation of the accounting and taxation of the Communeare presentedalong with analyses the budget revenues and expenditures. Particular attention is paid to the accounting forgoods and the apparently regular practice by the Commune of Genoa of the sale of goods at a loss.

Suggested Citation

Handle: RePEc:pab:decomp:dc22_1_1
DOI: https://doi.org/10.26784/issn.1886-1881.22.1.11927
as

Download full text from publisher

File URL: https://www.upo.es/revistas/index.php/decomputis/article/view/11927/10082
Download Restriction: no
File URL: https://libkey.io/https://doi.org/10.26784/issn.1886-1881.22.1.11927?utm_source=ideas
LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
---><---

More about this item

Keywords

;
;
;
;
;
;

Statistics

Access and download statistics

Corrections

All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:pab:decomp:dc22_1_1. See general information about how to correct material in RePEc.

If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

We have no bibliographic references for this item. You can help adding them by using this form .

If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Universidad Pablo de Olavide, Biblioteca/CRAI, Servicio de Publicacion Digital (email available below). General contact details of provider: https://edirc.repec.org/data/dfupoes.html .

Please note that corrections may take a couple of weeks to filter through the various RePEc services.

IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.