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International Accounting
 

Specific accounting of funds in the ledger of the Genoese Commune for 1340

Vol. 17, Iss. 31, AUGUST 2014

Available online: 20 August 2014

Subject Heading: CHAPTER OF HISTORY

JEL Classification: 

Pages: 49-64

Sidiropulo O.A. Kuban State University, Krasnodar, Russian Federation
olya_Pavlidi @mail.ru

The article provides the results of the study, which was carried out in order to elucidate the reflection in accounting of funds in the medieval Europe using the case of the ledger of the Genoese commune of 1340. The author pays special attention to the absence of the book "Debit and credit of money", which was already accepted and gained prominence at that time in other regions, and also discusses the features of accounting with application of personal accounts of cashiers.

Keywords: double entry, bookkeeping, Massari's ledger, Genoese commune, cash, accounts receivables, cashiers

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