Proceedings of the Third International Economic Symposium (IES 2018)

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The cash accounting in the first entreprise of Francesco Datini in Pisa

Authors
Mikhail Kuter, Marina Gurskaya
Corresponding Author
Mikhail Kuter
Available Online November 2019.
DOI
10.2991/ies-18.2019.38How to use a DOI?
Keywords
cash accounting, Francesco Datini, Middle Ages, Entrata e Uscita
Abstract

The paper considers the medieval practice of cash accounting in the First Enterprise of Francesco Datini in Pisa, which dates back to 1383. The research is based on the data of the preserved cash registers, which is Entrata e Uscita. The authors carried out the analysis of the transactions on the cash inflows and outflows over equal time periods. Particular emphasis was given to the procedure for balancing Entrata e Uscita.

Copyright
© 2019, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the Third International Economic Symposium (IES 2018)
Series
Advances in Economics, Business and Management Research
Publication Date
November 2019
ISBN
978-94-6252-847-5
ISSN
2352-5428
DOI
10.2991/ies-18.2019.38How to use a DOI?
Copyright
© 2019, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

risenwbib
TY  - CONF
AU  - Mikhail Kuter
AU  - Marina Gurskaya
PY  - 2019/11
DA  - 2019/11
TI  - The cash accounting in the first entreprise of Francesco Datini in Pisa
BT  - Proceedings of the Third International Economic Symposium (IES 2018)
PB  - Atlantis Press
SP  - 163
EP  - 171
SN  - 2352-5428
UR  - https://doi.org/10.2991/ies-18.2019.38
DO  - 10.2991/ies-18.2019.38
ID  - Kuter2019/11
ER  -