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The 'particular gain or loss upon each article we deal in': an aspect of mercantile accounting, 1300-1800

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  • Basil Yamey

Abstract

Merchandise accounts for each category of goods, voyage or venture are a prominent feature of many ledgers of the period 1300 to 1800. The characteristics of these accounts and the uses to which such accounts were put are considered.

Suggested Citation

  • Basil Yamey, 2000. "The 'particular gain or loss upon each article we deal in': an aspect of mercantile accounting, 1300-1800," Accounting History Review, Taylor & Francis Journals, vol. 10(1), pages 1-12.
    • Handle: RePEc:taf:acbsfi:v:10:y:2000:i:1:p:1-12
    DOI: 10.1080/095852000330168
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    References listed on IDEAS

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    1. Ambler, Steve, 1994. "Book review," Journal of Monetary Economics, Elsevier, vol. 34(3), pages 567-579, December.
    2. T. Hutchison & I. Pellengahr & K. Podczeck & R. Noll & I. Vogelsang & B. Mitchell & S. Martin & J. Mairesse, 1994. "Book review," Journal of Economics, Springer, vol. 59(3), pages 325-349, October.
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    Citations

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    Cited by:

    1. Edwards, John Richard & Dean, Graeme & Clarke, Frank, 2009. "Merchants' accounts, performance assessment and decision making in mercantilist Britain," Accounting, Organizations and Society, Elsevier, vol. 34(5), pages 551-570, July.
    2. Michael Bromwich & Richard Macve & Shyam Sunder, 2010. "Hicksian Income in the Conceptual Framework," Abacus, Accounting Foundation, University of Sydney, vol. 46(3), pages 348-376, September.
    3. Gervais, Pierre, 2014. "Early modern merchant strategies and the historicization of market practices," economic sociology. perspectives and conversations, Max Planck Institute for the Study of Societies, vol. 15(3), pages 19-29.
    4. Richard Macve, 2002. "Insights to be gained from the study of ancient accounting history: some reflections on the new edition of Finley's The Ancient Economy," European Accounting Review, Taylor & Francis Journals, vol. 11(2), pages 453-472.
    5. Mikhail Kuter & Marina Gurskaya & Ripsime Bagdasaryan, 2019. "The correction of double entry bookkeeping errors in the late 14th century," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 0(1), pages 7-30.

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