The reconstruction of the head office account in the general ledger of Giovanni Farolfi’s company (1299–1300)

DOI

10.2991/ies-18.2019.39How to use a DOI?

Keywords

branch office of the Giovanni Farolfi company in Salon, double-entry bookkeeping, virtual reconstruction, the head office account

Abstract

The paper aims to reproduce the procedure of the preparation of one of the main indicators on missing folio 114 in the General Ledger of the company of Giovanni Farolfi in Salon, which is the account of the head office. The methodological framework of the research is presented by the method of logical and analytical reconstruction (MLAR) of the account books, which helps to represent the set of the accounting records in a form of block-diagrams and to carry out an in-depth analysis on their basis. The results of the research move the authors closer to the final objective – the virtual reconstruction of the final “Creditors” section page of the Trial Balance, which was lost.

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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TY  - CONF
AU  - Mikhail Kuter
AU  - Marina Gurskaya
PY  - 2019/11
DA  - 2019/11
TI  - The reconstruction of the head office account in the general ledger of Giovanni Farolfi’s company (1299–1300)
BT  - Proceedings of the Third International Economic Symposium (IES 2018)
PB  - Atlantis Press
SP  - 152
EP  - 162
SN  - 2352-5428
UR  - https://doi.org/10.2991/ies-18.2019.39
DO  - 10.2991/ies-18.2019.39
ID  - Kuter2019/11
ER  -