Compter au XIIIe siècle avec la diversité des monnaies: livres, sous et deniers

Marc Bompaire ()
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Marc Bompaire: IRAMAT-CEB - IRAMAT - Centre Ernest Babelon - IRAMAT - Institut de Recherches sur les Archéomatériaux - UTBM - Université de Technologie de Belfort-Montbeliard - UO - Université d'Orléans - UBM - Université Bordeaux Montaigne - CNRS - Centre National de la Recherche Scientifique, SAPRAT - Savoirs et Pratiques du Moyen Âge à l'époque contemporaine (SAPRAT - EA 4116) - EPHE - École Pratique des Hautes Études - PSL - Université Paris Sciences et Lettres

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Abstract: Medieval accountants were faced with two main issues : summing in the same monetary unit the variety of coins handled and taking into account the variations of value of the coin chosen as a monetary unit. Already at the time of mere pound-shilling-penny accounting system, words as ad cambium could either mean the intervention a money-changer or a mathematical conversion at a rate well known from most account keepers. This article will focus on base 12 calculations and on 13th (and probably 12th) century techniques allowing small monetary values changes to be taken into account.

Keywords: Evaluation monétaire; Monnaie de compte; Change (search for similar items in EconPapers)
Date: 2015
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Published in Comptabilité(S) : Revue d'histoire des comptabilités, 2015, Savoirs et savoir-faire comptables au Moyen Âge: Actes de la table ronde internationale de Lille (6-7 octobre 2011), 7

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-02550527

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