Genoa 1340, Double Entry, and ‘Gold Coasting’

Mikhail Kuter (), Marina Gurskaya () and Albert Gurskii ()
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Mikhail Kuter: Kuban State University
Marina Gurskaya: Kuban State University
Albert Gurskii: Kuban State University

Revista De Computis, 2025, vol. 22, issue 1, 1-33

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.

Keywords: Accounting history; medieval; bookkeeping; double entry; Genova; Massari (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:pab:decomp:dc22_1_1

DOI: 10.26784/issn.1886-1881.22.1.11927

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