English Draft (machine translation)

L01Ninth Distinction. Treatise XI. On writings

L02How all the partite [entries] of the old quaderno [ledger] should be settled: and in[?] whom: and for what, and of the sum

L03of sums of dare [debit] and of avere [credit], the final checking of the bilancio [balance]. Chapter 34.

L04Of the manner and order for knowing how to keep the minor scritture [writings], such as writings by hand, familiar letters, polizze [slips],

L05proceedings: judgments and other instruments, and of the registro [register] of important letters. Chapter 35.

L06Epilogue or summary gathering of the whole present treatise: so that in brief substance one may

L07commit to memory the things said. Chapter 36.

L08Ninth Distinction. Treatise XI, particular on accounts and writings.

L09Of those things that are necessary to the true merchant: and of the order for knowing how to keep well a quaderno

L10with its giornale [journal] in Venice and also for every other place. Chapter one. The reverent subjects

L11of V. D. S.[?], magnanimous D.[?] [Sangster and Santini 2022: the abbreviations cannot be known; the Doge of Venice or the Duke of Urbino have been proposed], so that fully

L12they may have the need of the entire mercantile order: I resolved (besides

L13the things said before in this our work) also to compile a particular treatise

L14greatly necessary. And in this alone I insert it: because

L15for every need of theirs the present book may serve them. Both of the manner

L16for conti [accounts] and scritture: as of ragioni [reckonings]. And through it I intend to give

L17them a sufficient and adequate rule in keeping orderly all their

L18conti and books. For (as is known) three principal things are requisite

L19to one who wishes to trade with due diligence. Of which the most important

L20is counted money and every other substantial means. According to

L21that saying of the Philosopher (Aristotle), one of the necessary things is substance. Without whose

L22support the management of trade can scarcely be exercised. Although

L23many, already naked, beginning with good faith: have done great business. And by means of credit

L24faithfully kept have arrived at great riches. Of whom many, travelling through Italy, we have

L25known. And moreover, formerly in the great republics nothing could be said but: the faith of the good merchant.

L26And on that their oath rested: saying: By the faith of a real merchant. And this ought not to be

L27a marvel: since in faith, Catholically, everyone is saved: and without it it is impossible

L28to please God. The second thing required for due trade: is that he be a good ragioniere [reckoner]: and

L29ready computista [calculator]. And to attain this (above, as has been seen) from beginning to end: we have

L30introduced rules and canons required for each operation. So that by himself: every diligent

L31reader will be able to learn everything. And whoever were not well armed in this part: what follows would be in vain

L32for him. The third and last requisite thing is: that with fine order he duly arrange all his affairs

L33so that briefly he may have knowledge of each: as to their debit and also

L34credit: for trade attends to nothing else. And this part among the others is most useful to them: for their[?]

L35affairs to be managed otherwise: would be impossible: without due order of scritture. And without any rest their

L36mind would always be in great troubles. And therefore so that with the others they may have this: the present treatise

L37I arranged. In which the manner[?] is given for all sorts of scritture: proceeding chapter by chapter. And although not

L38all that is needed can thus be written exactly. Nevertheless, by what will be said, the peregrino wit[?] [peregrino: rare, uncommon; or traveller]: to any other

L39will apply it. And we shall observe in it the manner[?] of Venice: which certainly among the others is much

L40to be commended. And by means of that one will be able to be guided in every other. And this we shall divide into 2 principal parts.

L41The one we shall call inventario [inventory]. And the other disposizione [arrangement[?]]. And first of the one: and then of the other successively

L42it will be said according to the order contained in the table set forth. By which the reader will easily be able to

L43find the occurrences according to the number of its chapters and pages.

L44Whoever[?] with the due order that is expected wishes to know how to keep well a quaderno with its giornale

L45let him attend diligently to what will be said here. And so that the process may be well understood we shall bring

L46into the field[?] [Sangster and Santini read in capo, in chapter; the 1523 also prints in campo] one who now begins anew to trade, how in order he ought to proceed in keeping

L47his conti and scritture: so that he may succinctly[?] find everything placed

L48in its place because, not setting things duly in their places, he would come into very great troubles

L49and confusions of all his affairs. According to the common[?] saying, where there is no order there is confusion. And therefore for a perfect

L50instruction of every merchant, of our whole process we shall make, as said above, 2 principal parts.

L51Which openly here following we shall clarify: so that salutary fruit may be learned. And first

L52showing what an inventario is and how it is to be made. Of the first principal part of this treatise

L53called inventario. And what an inventario is: and how among merchants it is to be made. Chapter 2. It is fitting therefore

L54first to presuppose and imagine that every doer[?] is moved by the end. And to be able that

L55duly to attain, he makes every effort in his process. Wherefore the end of every trader is to

L56obtain lawful and fitting gain for his sustenance. And therefore always with the name of Master Lord God:

L57they ought to begin their affairs. And at the beginning[?] of each of their scritture: his holy

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L00Ninth Distinction, Treatise XI. Of scritture [records] 199

L01name to have in mind etc. And therefore first it is fitting that he make his diligent inventory, in this way: that always

L02first he write on a sheet or in a separate book what he finds himself to have in the world, of movable and

L03of immovable things. Beginning always with the things that are of greater value and more liable to be lost, such as

L04are cash denari, jewels, silver etc. Because immovable things, such as houses, lands, lagoons, valleys,

L05fishponds and similar things cannot be lost like movable things. And subsequently then, one

L06by one, let the others be written, always putting first the day and year, the place, his name in the said inventory

L07and all the said inventory must be kept on one and the same day, because otherwise it would give

L08trouble in future handling. And so, for your example, I will put[?] here a beginning, how it should be done. For the

L09which you for yourself will put[?] in every place the purpose to follow[?] etc., namely[?].

L10Model form with all its formalities required in the inventory. Chapter 3

L11In the name of God. 1493, on day 8 November in Venice.

L12The following is the inventory of me N. of Venice, of the district of Santo Apostolo.

L13Which in order I have written in my own hand, or had written by so-and-so etc.

L14Of all my goods, movable and immovable, debts and credits that I find myself with in the world

L15up to this present day stated above. First partita [entry]. First I find myself with cash among gold

L16and coin, ducati so many etc. Of which so many are Venetian gold, and so many Hungarian gold, and so many broad fiorini

L17among papal, Sienese and Florentine etc. The remainder, coins of silver and copper of several kinds, that is troni, marcelli

L18carlini of king and of pope, and Florentine grossi, Milanese testoni etc. 2ª Item I find myself with jewels

L19set and unset. Pieces number so many etc. Of which so many are table-cut balas rubies set in gold rings, they weigh

L20ounces and carats, grains etc., each one or in sum. Here you can say in your own way etc. And so many are sapphires

L21likewise table-cut in clasps for women, they weigh etc. And so many are coculegni[?] rubies unset, they weigh etc. [Anthony Mellor's reading: coculegni = uncut]

L22The others are rough diamonds, table-cut and pointed[?] etc. Describing the kinds and weights as you wish. 3ª Item

L23I find myself with garments of several kinds, so many of this kind and so many of that kind etc. Describing their conditions, colours

L24linings and fashions etc. 4ª Item I find myself with worked silver of several kinds, such as cups, basins, ramini[?],

L25cosileri[?], forks etc. And here recount all the kinds one by one etc. And weigh each kind separately precisely

L26and keep account of the pieces and the weights etc. And of the alloys, whether Venetian or Ragusan etc. And also

L27the stamp or mark that they may have, make mention of it etc. 5ª Item I find myself with massaria [household goods] of linen cloths

L28that is sheets, tablecloths, shirts, handkerchiefs etc. Pieces number so many etc. Sheets of 3 panels or of 2 ½ etc., cloths

L29Paduan or others etc., new or used, long so many braccia etc. And shirts so many etc., tablecloths of rese[?] etc., handkerchiefs

L30large number so many etc. And small so many etc., new, used etc. In your way recount the kinds. 6ª Item

L31I find myself with feather beds, number so many etc., with their feather bolsters of new or used feathers etc., new pillowcase etc.

L32which weigh in all or one by one, libbre so many etc. Marked with my mark or another’s, as is customary

L33etc. 7ª Item I find myself with merchandise in the house or in warehouses etc., of several kinds. First, packages so many

L34of Meccan[?] ginger[?] weigh libbre so many etc. Marked with such a mark etc. And so you will go on recounting kind

L35by kind the said merchandise with all distinguishing marks possible and with as much clarity as possible of weight

L36number and measure etc. 8ª Item I find myself with packages so many of bellidi[?] ginger[?] etc. And loads so many of pepper etc.

L37long pepper or round pepper according as it shall be etc. And bundles so many of cinnamon etc. weigh etc. And packages so many of

L38cloves[?] etc. weigh etc. with stalks, powder and little caps or without etc. And pieces so many of brazilwood etc. weigh etc.

L39and pieces so many of sandalwood[?], red or white, weigh etc. And so you will go on putting in order one below the other etc.

L409ª Item I find myself with skins for linings, that is white lambskins and albertoni[?] Apulian or Marchigian etc., number so many

L41of such a kind etc. And Marchigian foxskins number so many tanned etc. and number so many raw etc. And chamois skins tanned and raw

L42etc. number so many etc. 10ª Item I find myself with fine foreign[?] skins, ermines, backs[?], vair[?], sables etc., number so many of

L43such a kind. And number so many of that kind etc. Thus distinguishing one by one diligently with all truth,

L44so that the truth may guide you etc. Always paying attention to the things that go by number, and to those that go

L45by weight, and to those that go by measure, since by these 3 kinds it is customary to conduct trade everywhere.

L46And some are traded by the thousand, others by the hundred, others by the pound (libbra), others by G[?], others by number, that is by count, as skins

L47etc., others by pieces, as jewels and fine pearls etc. So of all make good note thing by thing etc.

L48And let these suffice you as your guide. The others then for yourself you will follow always etc. 11ª Item

L49I find myself with immovable property, first a house with so many storeys etc., with so many rooms, courtyard, well, garden etc.

L50situated in the district of Santo Apostolo, on a canal etc., next to so-and-so and so-and-so etc. Naming

L51the boundaries and referring to the instruments if there are older, more true ones etc. And so if you had more houses in different

L52places, name them similarly etc. 12ª Item I find myself with arable lands, campi [fields] or staiore or

L53or panora etc. Naming them according to the usage of the country where you are or where they are situated

L54etc. number so many etc. Understanding the campo or staiora as of tavole so many or canne or pertiche or bevolche etc.

L55situated in such a village of Padua[?] or elsewhere etc. Next to the goods of so-and-so etc. Naming the boundaries

L56etc. and instruments or partita of land registers, for which you pay the dues[?] in the commune etc. Which are worked by

L57so-and-so etc. they yield yearly in ordinary rent stara so many and denari so many etc. And thus for yourself go on recounting all[?]

L58your possessions etc. Livestock, soccide[?]. 13ª Item I find myself to have at the Camera d’imprestiti [the public loan office] or another monte [public loan fund] in a

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L00Ninth distinction, treatise XI. Of the scritture [records]

L01ducati so many of cavedale [capital] in the district of Cannaregio etc. Or part in one district and part in another.

L02Also relating in whose name[?] they are written. And naming the book of that office

L03the number of the leaves where your partita [entry] is. The name of the scribe who keeps said book: so that with

L04greater ease for you, when you go to collect, you may find them. For in such offices it is necessary to have many

L05cross-checks at times because of the great multitude that comes there etc. And note the year[?] in which they yield

L06from time to time so that you may know when your pro [profits] come in and how much per hundred they yield etc. 14

L07Item I find myself with debtors numbering so many etc. One is sir[?] so-and-so of so-and-so etc. who must give me ducati

L08so many etc. The other is so-and-so of so-and-so etc. And thus relate them one by one with good distinguishing marks and surnames

L09and places and how much they must give you and why. And likewise if there are writings by hand or instruments

L10of notaries between you, make mention of them etc. In sum I must collect ducati so many etc. Of good denari[?]. If they are

L11people of good standing etc., otherwise you will say of bad denari[?] etc. 15. Item I find myself to be in debt in all

L12ducati so many etc., so many to to so-and-so and so many to so-and-so etc. Naming your creditors one by one. And

L13if there are proofs[?] between you, either writings or instruments, name them. And who. And how. The day, the

L14place, for many cases could occur in court and outside court etc.

L15Most useful exhortation and salutary instructions pertaining to the good merchant. Chapter 4

L16Thus, having recounted diligently all the things you find yourself with, in movables and immovables: as has been said

L17one by one: even if there were fully ten thousand, of whatever conditions and means[?] they might be, and banks

L18and loans etc., all, for good order, it is fitting to name them in the said inventario [inventory] with all

L19distinguishing marks, names and surnames as far as possible. Because for the merchant things cannot

L20ever be too clear. Because of the infinite cases that may occur in trade: as

L21one who practices it knows day by day. And therefore the proverb rightly says that more points are needed

L22to make a good merchant than to make a doctor of laws. Who is he who can number the points

L23and cases that come into the hands of merchants. Now by sea. Now by land. Now in times of peace and

L24abundance. Now in times of wars and famines. Now in times of health and diseases. In which times and occurrences

L25he must know how to take his courses of action. Both for markets and for fairs that now in

L26one country and city are held. And now in another etc. And therefore the merchant is pictured and likened to the

L27cock. Which among the others is the most vigilant animal there is: and in winter and in summer keeps its nocturnal

L28vigils, for it never rests at any time. Although it is said of Philomela: that is, of the nightingale

L29that it sings all night: nevertheless this can be verified in summer in warm weather: but

L30not in winter: as experience is ready to show it. And also let his

L31head be likened to one that has a hundred eyes, which still are not enough for him: neither in saying nor in doing. Which things

L32let only those who experience them say. Marrinolo[?]. Venetians. Florentines. Genoese. Neapolitans. Milanese

L33Anconitans. Brescians. Bergamese. Aslani[?]. Sienese. Lucchese. Perugians. Urbinians[?]. Forosimpronians[?].

L34Caglians. And Eugubinians. Castellans. Burghers. and Folignans with Pisans. Bolognese. and Ferrarese[?].

L35Mantuans. Veronese. Vicentines[?]. and Paduans, Trani. Lecia. Bari. with Betonta[?], which[?] republics among

L36the others in Italy hold the primacy in trade. Especially the exalted city of Venice with Florence.

L37Norm and rule of every course of action that he may know how to take when needed. So that the municipal laws rightly say

L38namely[?]: to the vigilant and not to the sleeping the laws come to aid: that is, to those who keep watch and not to those who

L39sleep the laws come to aid. And thus in the divine offices it is sung by the holy Church that God to the vigilant

L40has promised the crown. And therefore this was the instruction of Virgil given to Dante: as

L41to his son. When in canto 24° of the Inferno he says to him, exhorting him to toil: by which

L42one reaches the mountain of virtues. Now it is fitting, son, that you shake off sloth. Said the master

L43of mine that indeed in feathers one does not come to fame nor beneath a coverlet. Beneath which whoever his life

L44spends. Such a trace of himself on earth he leaves. As smoke in air and foam in water etc. And another

L45vernacular poet encourages us to the same, saying. Let toil not seem strange to you, for Mars did not

L46ever grant battle to those who by resting[?] feed themselves[?] etc. The example also of the wise man

L47was very apt for this. Saying to the lazy man that he should mirror himself in the ant. And Paul the apostle

L48says that no one will be worthy of a crown except he who shall have fought lawfully etc. These

L49reminders I have wished to bring forward for your benefit: so that the daily diligence may not seem burdensome to you

L50in your affairs. Especially in keeping the pen on paper: and writing everything day by day: what happens to you

L51as will be said in what follows. But always above all first may God the first[?] be before your eyes and never

L52fail to hear mass in the morning. Remembering that through it a journey[?] is never lost. Nor through charity

L53are riches diminished, as is said in this holy verse. Neither charity diminishes wealth, nor mass lessens the journey etc. And

L54to this the Saviour exhorts us in Saint Matthew when he says. First seek the kingdom of God, and all these things shall be added

L55to you. Seek, Christians, first the kingdom of heaven and then the other temporal and spiritual things easily[?]

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L01‑ly[?] you will obtain. For your heavenly father knows very well your need etc. And this I wish

L02to be sufficient for you for your instruction on inventory etc. and other good precepts for doing well etc.

L03Of the second principal part of the present treatise called arrangement[?]: how it is to be understood and in

L04what it consists: concerning trade: and of the 3 principal books of the merchant body. chapter 5

L05Follows now the second principal part of the present treatise which we say to be

L06the arrangement, concerning which it is fitting that I be somewhat longer: than in the preceding part, to

L07explain it well. And therefore of it we shall make two parts. The one called body or mass of all the

L08trade. The other called body or mass of the shop. And first we shall speak of the body

L09general of all the business, its requirements. For which I say first, immediately after its

L10inventory, 3 books are needed for his greater dexterity and convenience. One called memoriale [waste-book or memorial]. And the other called

L11giornale [journal]. The other called quaderno [ledger]. Although many, because of their few affairs, make do only with

L12the latter two: that is, giornale and quaderno. And therefore first we shall speak of the one, that is, memoriale. And then

L13subsequently of the other two, of their methods: directions and ways in which they should be kept. And first we shall

L14give its definition.

L15Of the first book called memoriale or squartafoglio or vacchetta, what is meant

L16and how one is to write in it: and by whom. chapter 6

L17Wherefore memoriale, or according to some vacchetta or squartafoglio, is a book in which

L18all his affairs, small and great, that come to the merchant’s hand, day by day

L19and hour by hour he writes down. In which in detail[?] every matter of selling and buying (and other

L20dealings) is declared in writing, leaving not an iota. The who. The what. The when. The

L21where: with all its clarities: and mentions: as fully above in the inventory I told you: without

L22repeating them further to you. And in this such book many are accustomed to put their inventory. But because it

L23comes into many hands and eyes, I do not recommend putting his movable and immovable goods in full. And this book

L24is made only for the rush of affairs that might be done[?], in which the master, the fattori [agents],

L25garzoni [assistants]: the women (if they know how) must write in the absence of one another. For the great merchant will not always keep still

L26the garzoni nor fattori. But now he sends them here: now he sends them there: so that sometimes he with

L27them are away. Some to fairs, some to markets etc. And only the women or other garzoni remain at home who

L28perhaps barely know how to write. And yet they, so as not to turn away the customers, must sell and

L29collect: pay: and buy according to the order imposed on them by the principal. And they according to their

L30ability must write everything in said memoriale, simply naming the coins[?] and weights

L31that they know: and set out[?] in all sorts of coins what they sell and buy or pay and

L32collect, since in this one it does not matter in what coin it is set out, as in the giornale and

L33quaderno: as will be said below etc. The quaderniere [ledger keeper] then sets everything in order himself when he puts[?] them in the giornale. Whereupon

L34the principal, returning, sees all his affairs and rearranges them if it seems otherwise to him etc. And therefore the said book is

L35necessary for one who does much business. Because it would be labor to write fair[?]: and in order every

L36thing the first time to put into the authentic books and kept with diligence. And in this and in all

L37the others first put the mark outside upon the cover: so that in the course of affairs, being full of

L38writing or a certain time having been completed, for which reason you will wish to take another book. Or of

L39necessity you will have to when this is full. But at times many are accustomed in different parts: although

L40it is not full, yearly to make saldi [balances] and also new books as you will understand below. And in said

L41second book in due order it is necessary to renew a mark different from the first: so that from

L42time to time one can with speed find their affairs. In such a way also the year[?]. And therefore it is

L43well customary among true Catholics to mark their first books: with that glorious sign from which

L44every spiritual enemy of ours flees: and the whole infernal host deservedly trembles at the sign:

L45that is, of the holy cross with which also in your tender years to learn to read the alphabet you

L46began. And then the following books you will mark in order of the alphabet: that is, with A. And then the third ones with B. etc.

L47proceeding in order of the alphabet. And they are then called cross books, that is Memoriale croci.

L48Giornale croci: that is Quaderno croci: that is Alfabeto or estratto croci: that is etc.

L49And then the second books are called Memoriale A. Giornale A. Quaderno A. etc. And of all these

L50books: the number of their leaves ought to be marked for many reasons and precautions that to the worker are

L51needed. Although many say that in the giornale and memoriale it is not needed: because

L52things are conducted threaded together day by day: one below another, which is sufficient for them to find. These

L53people would say the truth if the affairs of one day did not pass one leaf. But we

L54see that many large traders fill[?] not just one leaf but two and three in one day, of

L55which then (whoever wished to do evil) could cut and remove one. Which fraud could not

L56then by way of the days be known nor discerned. Because the days are those which without doubt

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L01Ninth Distinction. Eleventh Treatise. Of the scritture [records]

L02may follow successively: nevertheless the omission will be made. So for this

L03and many other considerations it is always good to number and mark, in all merchants’ books, those of the house

L04and of the shop, all the leaves etc. Chapter 7

L05Of the manner in which in many places all merchants’ books are to be authenticated, and why, by whom[?].

L06These books it is fitting, according to the good customs of different countries, in which places

L07I have found myself, to take and present to a certain office of merchants, such as are

L08consuls in the city of Perosa (Perugia), and to tell them how these are your books in which

L09you intend to write, or else have written by the hand of so-and-so etc., every affair of yours in order.

L10And to say in what monies you wish to keep them: that is, in lire of piccioli, or else in lire of grossi, or else

L11in ducati and lire etc. Or else in fiorini and soldi, denari, or else in once, tarì, grani, denari etc. Which things the true merchant always

L12must put on the first leaf at the beginning of each of his books. And when the hand should change in the writing

L13to that of another than was said at the beginning, it is necessary[?] to make it clear through the said office. The clerk then, of

L14all this, makes mention in the registers of the said office, how on such a day you presented such and such books marked

L15with such a mark etc. One called thus and the other thus etc. Of which one has so many leaves, the other so many etc., the

L16which he said should be kept by his own hand or that of so-and-so etc. But in one (called memoriale [waste-book or memorial] or else

L17vacchetta [notebook] or, according to some, called squartafaccio [rough book]) each of his household, day by day,

L18could write for the reasons given above. And then the said clerk, in his own hand,

L19in the name of the office will write the same on the first leaf of your books and will attest to everything

L20etc. And he will seal them[?] with the mark of the said office as authentic evidence for all judgments that might arise from

L21bringing them[?]. And such a custom greatly deserves to be commended etc. And so do the places that observe it

L22For many keep their books double. One they show to the buyer and the other to the

L23seller, and what is worse, according to that they swear and swear falsely etc., which they do very badly. And therefore by

L24such a worthy official way, proceeding[?], they cannot so easily tell lies, nor defraud the first etc. The

L25which then diligently marked and arranged in order, you go with them in the name of God

L26home to begin to write your affairs. And first in the giornale [journal] to put in order all the partite [entries]

L27of the inventory in the manner that you will understand below. But first understand how in the memoriale

L28it is customary to say etc.

L29How the partite should be dictated in the said memoriale with examples, chapter 8

L30It has already been said, if you remember well, how in the said memoriale or else vacchetta or else squartafaccio

L31according to others, each of your people may write them. And therefore concerning the dictating of such partite in

L32it one cannot give full instruction. For some of your household will understand and some will not

L33But the common custom is this, that is: let us suppose that you have bought some

L34pieces of cloth (for example, 20 white Brescian) for ducati 12 each; it suffices that one simply sets down the

L35partita thus, saying, that is: On this day we have, or else I have, bought from Sir[?] Filippo de Rufoni of Brescia

L36cloths number 20 white Brescian, placed in the vault[?] of San Stefano Tagliapietra etc. Each of the pieces long

L37by agreement[?] so many braccia [arm lengths] etc. For so many ducati each etc., marked with such a number etc., naming whether they are of three licci [heddles]

L38or else alla piana [plain weave], low or high, fine or middling, Bergamascan or Vicentine or Veronese, Paduan, Florentine

L39or Mantuan etc. And likewise name whether there was a sensale [broker] and tell whether the bargain was wholly for cash, or else

L40part in cash and part on term, and say how much time. Or else note whether it was part denari in cash and part goods

L41And specify which goods, or by number, weight and measure. And at what price the thousand[?] or the hundred, or else the pound

L42or else at a ragione [rate] of account etc. Or else if they were all on term and tell what term. Or of galleys of

L43Barutto (Beirut)[?] or of galleys of Flanders or of returns of ships etc. And specify the muta [convoy] of the said galleys. Or

L44of ships etc. or if it were a term of fairs or other solemnities, as for the next coming Ascension[?]

L45etc. or else for Christmas (Pasqua di Natale, the Christmas feast) etc. or else of Resurrection or else Carnival etc. More and less according as

L46you concluded the bargain. And finally in the said memoriale one should not leave out any point

L47And if it were possible, say how many words were interposed[?] there, because (as was said above in the inventory) for the

L48merchant, clarities were never too many etc.

L49Of the 9 ways by which it is commonly customary among merchants to buy and of the merchandise which

L50most often of necessity is bought on term. chapter 9

L51Since we are at buying, note that what you buy may commonly happen

L52in 9 ways, that is, for denari in cash, or else on term, or else in exchange to give

L53goods. Which act is commonly called baratto [barter], or else part denari and part term, or

L54else part cash and part goods, or else part goods and part term, or else by assignment

L55of ditta [on credit], or else part in ditta and part on term to you, or else part ditta and part goods. In

L56which 9 ways it is most often customary to buy. And if by another way you made an investita [investment[?]]: in that

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L00Ninth Distinction. Treatise XI. On writings 201

L01in its proper manner see that you and others for you recount it exactly and truthfully in the memoriale [waste-book or memorial], and you will do well

L02etc. And so when you make your purchases for a term. As is sometimes customary with woad

L03or grains, wines, salts and leathers[?] from butchers, and tallows, when the seller binds himself to the buyer

L04to give all the woad that he will have during that time. And so the butcher sells and promises you all

L05the hides, skins, tallow, that during that year he will make in his butcher’s shop etc. Such a sort for so much the[?] etc.

L06And such a one for so much etc. And so for the tallows of oxen, wethers etc. And the black ram skins: for

L07so much the hundred[?] by count. And so much for the white ram skins etc. And so for woad, or grains, specify so much

L08the thousand[?]. And so much the staro [measure], or the moggio [measure], or the corba [measure] of grains: as in Chiusi of Peroscia

L09is customary. And for woad, at our Borgo Sansepolcro, Mercatello, Santagnilo[?], Città di Castello, Forlì etc.

L10Thus, point by point, make mention of everything fully in the said memoriale, whether

L11it be written by you or by others. And recount the matter simply, as it has arisen[?] etc. And afterwards

L12the good quaderniere [ledger-keeper], after 4 or 5 or else 8 days, more or less as it stood in the said memoriale[?],

L13shall put them in the giornale [journal], day by day, all as they have arisen. But differing only in this:

L14that it is not necessary in the said giornale to spread it out with so many strings of words, as

L15has been done in the said memoriale. Because it suffices for him once to have the matter well digested in

L16the said memoriale, to which the giornale must then always refer. Because those who are accustomed

L17to keep 3 books (in the manner said) must never put anything in the giornale that they have not first

L18put in the said memoriale etc. And let this suffice as to the order of the said memoriale, whether by you or by others

L19of yours it be kept etc. And note that in as many ways as you can buy from others, so in as many

L20can you sell. And consequently others can buy from you. On which selling I do not dwell

L21otherwise. Because you, having this form of buying for yourself, will be able[?] to arrange it[?] etc.

L22Of his principal merchant’s book, called giornale: what it is and how it should be arranged

L23in order. Chapter 10. His

L24ordinary merchant’s book is called giornale. In which (as has been said)

L25there must be the same mark as in the memoriale: and marked leaves etc. As

L26was said above of the memoriale. For the said reasons. And always at the beginning of each

L27leaf one must put the year and day. And then in succession put

L28first all the partite [entries] of your inventory. In which giornale (because it is your secret book) you can[?]

L29fully recount and state everything you find yourself to have of movable and immovable property. Referring always

L30to the said sheet written by you or by others, which in some chest, or box, or file, or bundle

L31or pocket: for thus it is customary to keep them. As I shall tell you of letters and small scritture [writings]. But

L32the partite of the said giornale should be formed and dictated in another, more elegant manner:

L33not superfluous, nor too scant either: as here following, of some partite I shall give you

L34an example. But first one must note the need for two terms that in the said giornale it is customary

L35to use in the most exalted city of Venice. Of which we shall speak immediately.

L36Of the 2 terms used in the said giornale, especially in Venice. One called Per and the other called

L37A, and what is to be denoted by them. Chapter 11.

L38Two[?] are (as has been said) the terms used in the said giornale. One is called Per and

L39the other is called A. Which have their meanings, each separate. By Per

L40the debtor is always denoted, whether one or more they may be. And by A is denoted the

L41creditor, whether one or more they may be. And never is an ordinary partita put in the giornale (which

L42is to be put in the great book) that is not first denoted by the said two terms. Of which always at the beginning

L43of each partita one puts Per. Because first one must specify the debtor, and then immediately

L44his creditor, separated one from the other by two strokes thus: ||. As in the example below it will be

L45known to you etc. Of the way to know how to put and dictate the partite in the giornale of dare [debit] and avere [credit] with

L46many examples. And of the two other terms used in the quaderno [ledger], one called Cassa [cash] and the other Cavedale [capital]

L47and what is to be understood by them. Chapter 12.

L48Therefore in the name of God you will begin to put in your giornale the first partita of your

L49inventory, that is, the quantity of cash denari [money] that you find yourself with. And to know how to put the said inventory in the book

L50and giornale, you must imagine two other terms, one called Cassa and the other

L51called Cavedale. By cassa is meant your money (pecunia)[?] or purse. By cavedale is meant all

L52your mass and body of present wealth. Which cavedale at all beginnings of merchants’ quaderni and giornali

L53must always be put as creditor. And the said cassa must always be put as debtor

L54and never at any time in mercantile dealings can the cassa be creditor, but only debtor or

L55equal. Because if in the balance of the book it were found creditor, it would denote an error in the book, as below

L56in its place I shall give you a brief ricordanza [reminder]. Now in the giornale the said partita of cash

L57must be put and dictated in this manner, namely. R

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L00Ninth Distinction. Treatise XI. On scritture [writings]

L01Form of entering in the giornale [journal]. 1493, on the 8th day of November in Venice. First.

L02For cassa [cash account] of ready money. To the cavedale [capital] of me, so-and-so etc., for ready money I find myself in it at present among gold and coins

L03of silver and copper of different coinages, as appears in the sheet of the inventario [inventory] placed in the cassa etc., in all

L04ducati so many of gold. And coins ducati so many are worth in all in our Venetian manner in gold, that is at grossi 24 per

L05ducato and piccioli 32 per grosso at lire in gold[?]. 2nd. lire soldi grossi piccioli

L06For jewels set and unset of several sorts. To the said cavedale, for balas rubies so many set etc., they weigh

L07etc. And sapphires[?] so many etc. and rubies and diamonds etc. As appears in the aforesaid inventario. Which I set to be worth

L08at the common rate. The balas rubies so much[?] etc. And so you shall say of each sort its common price; they amount

L09in all to ducati so many etc. They are worth lire soldi grossi piccioli

L10And having named once the day, and also the debtor, and also the creditor, no other

L11partita [entry] intervening, you can say: On said day. For the said. And to the said etc., for greater brevity. 3rd.

L12For worked silver: To the said, which is still understood as the cavedale, for several kinds of silver that at present I find myself with,

L13namely basins so many etc. And coppers so many etc. And cups so many etc. And forks[?] so many etc. And spoons[?] so many etc.

L14they weigh in all so much etc. are worth lire soldi grossi piccioli

L15Distinguishing well point by point for these first partite everything as you did in the inventario. Setting for them

L16you yourself a common price. And make it fat sooner than lean, that is, if it seems to you that they are worth

L1720, you say 24 etc. So that the gain may turn out[?] better for you. And so from hand to hand

L18you shall put all the other things with their weights, number and values etc. 4th.

L19For woollen clothes for the body: To the said, for garments so many of such colour etc. And in such fashion etc. Lined,

L20used or indeed new etc., on my body, or indeed my wife's, or indeed the children's etc. I set them

L21to be worth at common estimate, one for another, in all ducati so many etc. And for cloaks so many of such colour

L22etc. As you said of the garments, and so you shall say of all said clothes throughout. 5th. lire soldi grossi piccioli

L23For linen cloths: To the said for sheets so many etc. And recount everything as it stands in the inventario. They amount

L24to and are worth etc. 6th. lire grossi at[?]

L25For feather beds: To the said etc. for feathers so many etc. And here recount as it stands in the inventario.

L26They amount to or are worth. 7th. lire grossi piccioli

L27For Meccan[?] gingers: To the said for bales so many etc. recount as is contained in the inventario. They amount to and

L28are worth at common estimate etc. ducati so many etc. lire soldi grossi piccioli

L29And so then you yourself shall continue to put all the other partite of those other goods, making of each

L30its separate partita, as here was said of ginger. Setting for them a price at the common rate, as above

L31is said. And their number, marks and weights, just as point by point they stand in said sheet of inventario. Naming within

L32the partita whichever money you wish. And in drawing them out it is then necessary that they be of one sort. Because it would not

L33be good to draw out in different sorts etc. And all said partite of the giornale you shall close one by one, drawing

L34the line as far as your narrative writing extends, up to the end that is drawn out. The same

L35manner you shall observe for the partite of the memoriale [waste-book] etc. And as you shall put from the memoriale into the giornale,

L36so one by one you shall go crossing out in the memoriale with a single line across thus /.

L37which will denote that such a partita has been put in the giornale etc. And if you did not wish to cross the partita with

L38a line, then you shall slash[?] the first letter at the beginning of the partita, or indeed the last, as at the head of this one is

L39done. Or indeed you shall make for yourself some other sign, such that by it you understand said partita to have been put

L40in the giornale etc. And although you yourself can use many various and different terms and signs, nevertheless

L41you must always strive to use the common ones that the other traders in such a country customarily make,

L42so that it may not appear that you differ from the customary mercantile manner etc.

L43Of the 3rd and last principal mercantile book, called the quaderno [ledger], how it must be made and of its alphabet

L44how it must be ordered, single[?] and double. Chapter 13. And once you have

L45put all your partite in order in the giornale, then it is necessary that you take them out of it. And carry them into the

L463rd book called the great quaderno. Which it is commonly customary to make with twice as many leaves as the giornale,

L47in which there must be an alphabet, or repertorio [index], or if you wish to say trovarello [finder], according to some; in the

L48Florentine fashion it is called the stratto [index]. In which you shall put all debtors and creditors. By the letters with which they begin,

L49with the number of their pages, that is, those that begin with a under a etc. And of the double alphabet. And this

L50similarly, as we said above, must be marked with the same mark as the giornale and memoriale,

L51having put[?] there the number of its leaves. And above in the margin, on one side and the other, the year.

L52And on its first page inside you shall put the cassa as debtor, just as it is first in the giornale.

L53so it must be first in the quaderno. And all that page it is customary to leave for said cassa. And in

L54dare [debit] nor in avere [credit] is anything else put. And this because the cassa is handled more than any partita there is, hour

L55by hour, in putting in and taking out money. And then there a wide space is left. And this quaderno must be ruled

L56with as many lines as sorts of money you wish to draw out etc. If you draw out lire soldi denari piccioli. You shall make 4 lines.

L57and before the lire you shall make[?] another for putting there the number of the pages of the partite that together, of dare and ha-

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L00Ninth Distinction. Treatise XI. Of scritture [records] 202

L01vere [avere], are chained together. And in front you will make 2 lines to be able to put the days one after another, as in the

L02other quaderni [ledgers] you have seen, on which I do not dwell further here etc., so as to find the partite [entries] quickly etc. And likewise

L03it will be[?] marked with crosses[?] like the others.

L04Of the manner of carrying the partite from the giornale [journal] into the quaderno, and why from one in the giornale there are made

L05two in the quaderno; and of the manner of crossing out the partite in the giornale and of the two numbers of the folios

L06of the quaderno that are placed in its margins and why. Chapter 14.

L07For which reason, know that of all the partite that you shall have placed in the giornale, in the great quaderno

L08you must always make two, namely one in dare [debit] and the other in avere [credit], because there one

L09calls the debtor by the Per and the creditor by the A, as we said above that of the one

L10and of the other one must make a partita separately: place that of the debtor on the left hand

L11and that of the creditor on the right hand. And in that of the debtor cite the folio where

L12that of his creditor is. And likewise in that of the creditor cite the folio of that where his

L13debtor is. And in this way all the partite of the said great quaderno are always chained together, in which

L14one must never put anything in dare that is not also put in avere. And likewise one must never

L15put anything in avere without that same thing, with its amount, being put in dare. And

L16from this it then follows, in the bilancio [balance] made of the book, that in its saldo [balance] the dare must be as much as the avere.

L17That is, having summed all the partite that will have been placed in dare, even if they were 10000 on one side on a

L18sheet, and then having likewise summed all those found in avere, one

L19sum must make as much as the other; otherwise it would show there to be an error in the said quaderno, as in the manner of

L20making its bilancio will be said fully etc. And just as from one in the giornale you make 2 in the quaderno, so on that

L21partita that you take from the giornale you will make two lines across as you go taking it; that is, if first you put it in

L22dare, first you will make a line across toward the beginning of the partita, which denotes its having been placed in dare in the quaderno.

L23And if you put it in avere, either before or after, as sometimes happens to the quadernieri [ledger keepers] when they happen

L24to write in a place where there on that folio 2 or 3 will go[?], so as not to have to return there, one hastens to

L25put them there then. And afterwards, as one puts them, so one must cross them out; for having put it in avere, you will make the other

L26crossing-out toward the right hand, at the side where the partita ends, which will denote its having been placed in avere.

L27Which lines will stand as you see figured above here at the first partita of cassa [cash], the one called

L28line of dare and the other of avere. And likewise at the side in the margin before the beginning you must put

L292 numbers, one beneath the other, the upper one denoting the debtor’s partita, at which folio it is

L30placed in the quaderno, and the lower one denoting the folio of the said quaderno where the creditor is placed,

L31as you see there at the partita of the cassa above here, which stands thus ¹₂ without a dividing line. And some also

L32customarily write it thus with a dividing line ½ in the manner of fractions, which does not matter. But it is more beautiful without a dividing line,

L33so that to one who sees them they would not appear broken, or indeed fractions etc. And that first one above means that

L34the cassa is on the first folio of the quaderno, the cavedale [capital] is on the second folio of the said quaderno in avere, and

L35that one in dare etc. And note that always the nearer you can put the creditor to his debtor,

L36the more graceful it will be, although wherever it is placed it amounts to the same. But on account of the millesimo [year], which

L37sometimes comes between one partita and another, it answers badly. And with no little effort their times are found,

L38as one who tries knows, for everything cannot be said so fully. But you must also help yourself somewhat with your natural

L39ingenuity. And then always strive to place the said creditor immediately after his debtor

L40on the same page, or indeed on the immediately following one, without putting another

L41partita between the one and the other. Because on the very day the debtor arises, on that same day the creditor arises.

L42And for this reason one must always bring the one close to the other etc.

L43Of the manner of knowing how to dictate the partite of the cassa and cavedale in the quaderno in dare and avere: and of the millesimo

L44which is placed in it above at the beginning of the folio in the old[?] style: and of its change

L45and of dividing the spaces of the folios according to the small and large partite according[?] to the needs of affairs. Chapter 15.

L46Now these things having been discussed, for your instruction, we shall now dictate the first partita of the cassa in

L47dare and then that of the cavedale in avere in the great book. But as was said before above,

L48in the quaderno you will put the millesimo by the old abacus, that is, by alphabet thus.

L49M cccc. Lxxxxiii. etc. The day is not customarily put above in the quaderno as in

L50the giornale, because one partita in the quaderno will have different days. And then one will not be able to preserve the order of the

L51days above, as will be said fully in the following chapter. But within the partita, as you will understand the first time.

L52And then thus at the side in the space that we said above is before the partita, when such a partita should arise

L53from another millesimo than was written above at the beginning of the folio, which is wont to happen to one who from year

L54to year does not carry forward and balance his books, such a millesimo will therefore be put outside, bare in the margin

L55precisely[?] opposite that partita arising there, as you see placed here below. This happens only in the great book,

L56for in the others it cannot happen. Thus you will say[?] thus, drawing it out also by the old abacus for greater beauty.

L57ꝝ[?] ii

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L00Ninth Distinction. Treatise 11th. Of the scritture [records], nevertheless,

L01whichever you take out makes no difference, etc. Therefore you will say thus. Jesus

L021493.

L03Cassa [cash account] of ready money must dare [debit] on day 8 November for cavedale [capital] for ready money of several kinds among gold and coins

L04I find I have in it on this present day in all, folio 2, lire 10.000, soldi, grossi, piccioli.

L05And here you need not extend yourself too much, for having already extended it well in the giornale [journal]. But always strive

L06to speak briefly. The first, at the beginning, is stated at some length; for the following ones in the same, one says only: and on

L07the said day etc. for so-and-so, folio, lire, soldi, grossi. Which,

L08when you have thus placed it, you will cross out in the giornale on the dare side, as I told you above. And then on the avere [credit] side

L09for the cavedale you will say thus. Namely[?].

L10Jesus 1493.

L11Cavedale of me, so-and-so, etc. must avere on day 8 November for cassa for ready money I find I have in it

L12up to the present day in gold and coins of several kinds in all, folio 1, lire 10.000, soldi 0, grossi 0, piccioli 0.

L13And so also in this it suffices to speak succinctly for the reason said above. The others then which below

L14in the same partita [account] will have to be placed until it is full, it will suffice to say: and on such a day etc. for such a

L15thing etc. As you see indicated here beside, and also at the end of this you will have an example, so you will proceed

L16briefly in all, especially in those partite that concern you alone, that is, for which you do not have to

L17render account to anyone. But in those for which you will have to render account to others, you will need to

L18say somewhat more, although one always resorts for clarification to the giornale etc. And then you will give the other crossing out

L19to that of the giornale on the avere side, as I told you above in chapter 12. And in the margin before

L20the partita you will put the two numbers, as I also said in that place, of the folios where they are. The debtor,

L21the creditor, that is, the debtor’s number above. And the creditor’s below, as we did above

L22for the partita of the cassa. And then at once you will put in your alphabet, that is, repertorio [index], this debtor and creditor,

L23each at its letter, as you know I said above. That is, the cassa at the letter C, saying within it in this

L24manner, that is: Cassa of ready money, K 1. And also the cavedale you will put at C, saying: Cavedale

L25of my own self, K 2. And thus by your ingenuity you will go on arranging all the partite and the names

L26of the debtors, persons and goods etc. And thus you will put the creditors in the said repertorio at their letters

L27so that later with ease you may at once find them again in the said large quaderno [ledger] etcetera.

L28And note that, having lost your quaderno through some case of robbery[?] or conflagration by fire or

L29shipwrecks etc. And having one of the other two books, that is, the memoriale [waste-book or memorial] or else the giornale, with it

L30you can always remake another quaderno with the same partite day by day. And put them at the numbers of the

L31same ones that were found in that lost[?] one. Especially having the giornale, from which, when you took

L32the partite and put them in the book, you put in the margin the two numbers, the debtors and creditors, one above the other,

L33which named the folios of the quaderno where they were situated, and at precisely those folios you can make them

L34return with your ingenuity etc. And let this suffice as to one partita placed etc. Then the second[?] partita, which was

L35of the jewels, placing it in the quaderno in its fitting place, you will dictate thus. And first, always, without more,

L36repeating to you, you will put above at the beginning of the folio the year if it had not been put there for another partita

L37before, because sometimes on the same face the quaderniere [ledger keeper] will arrange 2 or 3 partite if[?] he knows

L38the space to be sufficient for the handling of that one, because perhaps he will see that such a partita has to be used rarely[?]

L39times. And for this he will give it a narrower place than to those which it happens to him to use often

L40daily, as above in chapter 13 of the cassa and cavedale it was said that[?] it was customary

L41to leave it the whole face of the book, because very often, the affairs being great, they must be handled.

L42And this alone is done so as not to have to make a riporto [carry-forward] onward so often etc. Now to the matter, having found

L43there the place, as is said, you will say thus on the dare side, that is, toward the left hand; thus the debit must always be placed.

L44Jewels of several kinds must dare on day 8 November for cavedale for pieces number so many etc. they weigh so much

L45etc. of which so many are set balas rubies etc. And so many sapphires[?] etc. And so many coculegni[?] rubies etc. And so many

L46rough[?] diamonds etc. which in all or else kind by kind I reckon to be worth at the common price in ready money

L47so many ducati etc. value folio 2, lire 40, soldi 0, grossi 0, piccioli 0.

L48And so you will cross out the partita in the giornale on the dare side, drawing the line as above in chapter 12

L49I told you. And then you will go to the cavedale. And you will put this same one with fewer words for the reasons already

L50given above in this chapter and put it on the avere side below that first one which you have already placed there of the

L51cassa. And you will say thus. Namely[?].

L52on the said day for jewels of several kinds as appears there etc. folio 3, lire 40, soldi 0, grossi 0, piccioli 0.

L53And thus placed, you will make the other crossing out in the giornale on the avere side as I showed you above in chapter 12.

L54And you will put in the margin the numbers of the folios where you placed such partite in the quaderno, as we said,

L55one above the other, as here before it appears that I suppose I have[?] placed the partita on the dare side at folio 3. And

L56that of the cavedale still stands in its place at folio 2 until it is full, for thereafter onward

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L00Ninth distinction. Eleventh treatise. Of the scritture [records] 203

L01to all the others you will carry it, as below in the riporti [carryings forward] you will understand fully. And let this for this one and its similar

L02ones be sufficient for you etc. And once you have placed it in the said quaderno [ledger] and set it in the giornale [journal], you will immediately put

L03it in the repertorio [index] or alfabeto [alphabet], as was said above in this chapter. That is, under its letter G or

L04Z, according to which letter you will pronounce it, as happens in different countries, for here in Venice it is very customary to put

L05Z where we in Tuscany put G, so arrange it according to your judgment etc.

L06How the partite [entries] of merchandise should be dictated which by inventario [inventory] or another means a man

L07finds himself with: in the quaderno in dare [debit] and in avere [credit]. Chapter sixteen.

L08And the other 4 partite then following of your movable property, namely silver, cloths, linens, feather beds

L09and clothes worn on the body etc. Then by yourself you will easily put from the inventario into the giornale

L10point for point as you placed them there, noted, because as we said above, chapter six, this kind of inventario

L11is not drawn from the memoriale [waste-book or memorial], for the reason assigned there. And then its[?] dictation in the giornale

L12and also in the gran libro [great book] in dare and avere, and its placing in the alfabeto, I shall now leave to your

L13uncommon intellect, in which I have much confidence. And only the seventh partita of gingers[?] Meccan[?] that you find yourself with we shall set

L14in the giornale and also in the quaderno, which will be enough and sufficient instruction for you for all the others

L15of any merchandise that you might find yourself with, always having before your eyes their number, weights and measures and

L16values in all the ways in which such merchandise is customarily sold and bought among merchants in Rialto or out-

L17side according to[?] the countries, of which things it is not possible to give examples in full, but with ease from these few

L18which, briefly set down, you will be able[?] to learn of any others sufficiently, since if we wish to give

L19you an example of the manner, direction and way of trading in Trani, Lecce, Bari and Bitonto, that is, of their names for their weights

L20and their measures etc. And so of the Marca and also of our Tuscany, too great would be the

L21volume, which I intend to conclude with brevity. And for that seventh of ginger[?] in the giornale we shall say thus, namely[?].

L22For ginger Meccan[?] in bulk loose or in bales you shall say as it seems to you etc. To the said, by which is meant

L23cavedale [capital], because there above immediately you will have it in the order of the said inventario, as we said above, chapter twelve,

L24in the second partita, of jewels, for so many bales they weigh etc. And for 8[?] so many when they were loose in bulk etc.

L25which I find myself to have in my hands on the present day I set at the common rate to be worth the hundred, or the 8[?] etc.

L26ducati so many etc. they amount in all, net, to ducati so many etc. it is worth lire soldi grossi piccioli

L27And thus once you have placed it in the giornale, you in the memoriale or inventario strike it out and cast[?] it in the

L28manner said above in the twelfth chapter etc. And thus you will observe for all the others etc. Of this, as has been said, and of any

L29other that is placed in the giornale, in the gran libro they are always made double, that is, one in dare and the other in avere,

L30as we said above, chapter fourteen. Which then, placing it in the quaderno in dare, you shall dictate it[?] in this

L31way. Having always first put the year if it were not at the head of the page, without putting the day

L32above, since as we said above, chapter fifteen, the day is not customarily put above at the beginning of the page

L33of the quaderno because on that same face there could be more partite of different

L34debtors and creditors, which although they arise under one year, yet will be in different months

L35and days, as, proceeding through everything, you will then learn[?]. And even if on the said face of the great

L36book there were nothing else than a single partita of cassa [cash] or of something else, still the day placed above in the

L37quaderno could not be maintained, because in the said partita it will happen to put cases occurring in different

L38months and days, and for this it is that the ancients have not been accustomed to put the day above in the quaderno in merchants’ books,

L39because they have seen no direction nor way nor manner by which it can truthfully be set there

L40etc. Which partita in dare you will put thus, saying etc.

L41Gingers Meccan[?] in bulk or bales etc. must dare on the day 8 November for cavedale, for bales

L42so many etc. they weigh pounds so many etc. which I find myself to have in the house or warehouse at present, which

L43at the common rate I estimate to be worth the hundred etc. ducati so many etc. And for all it amounts to ducati, grossi, piccioli[?] etc. it is worth

L44folio 2, lire soldi grossi piccioli

L45And thus you will strike out the partita of the giornale in dare, that is, on the left hand, as I have told you many

L46times. And then in avere you shall set it[?] in this way against cavedale, as I showed you to put that

L47of the jewels above in chapter fifteen, thus namely[?].

L48On the day aforesaid[?], for ginger Meccan[?] in bulk or bales etc., folio 3, lire soldi grossi piccioli.

L49And thus once you have placed it you will strike out the partita of the giornale in avere, that is, toward the right

L50hand, as you see done before. And put the numbers of the folios before it in the margin one above the

L51other. That is, the 3 above, the 2 below, because you have put the debtor at folio 3 in the quaderno, the

L52creditor is at 2. That is, the capital, and immediately then you put it in the alfabeto or repertorio under its letter. That is,

L53under Z, if you spell it with Z, or under G for the reason stated in the preceding chapter, at that second partita, of the jewels etc.

L54Of the manner of keeping account with the public offices: and why: and of the chamber of the imprestiti [loans] in Venice

L55which is governed by way of districts. Chapter seventeen. ꝝ iij[?]

Zenodo Page 444 (Folio Leaf 203v)

L01Ninth distinction. Eleventh treatise. Of the scritture [records].

L02Now of the others I give you no other rule, that is, of that of skins, for linings tanned and raw

L03and fine, etc., of which one by one you will form the partita [entry] in the giornale [journal] and quaderno [ledger], in order, striking through

L04and marking in all places so that you do not forget, because a merchant

L05needs another brain than for a butcher’s shop, etc. That of the camera d’impresti [loan chamber] or of another

L06monte [fund], as in Florence the monte delle doti [dowry fund], in Genoa the luoghi [shares] or other offices there might be with

L07which you had to deal for any cause, see that you always have with them a good scontro [reconciliation]

L08of dare [debit] and of avere [credit] in every way with some clarity, if possible, and by the hand of the clerks

L09of those places. Keep that in good custody in the manner that I shall tell you concerning the scritture and letters, because in

L10such offices clerks are often changed, each of whom according to his fancy wishes to guide the

L11books of the office, always blaming the former clerks, who did not keep good order, etc. And

L12always each one maintains his order to be better than the others’, so that at times they cross the partite

L13of such offices, so that one does not agree with another. And woe to whoever has to deal with such. And therefore see that you are at home. And

L14with your head at the shop with such people. And certainly perhaps they do it to a good end, nonetheless they show

L15ignorance. And thus you will keep account with the gabellari [tax collectors] and daziari [duty collectors] of the goods that you sell and buy, take out and put into the

L16towns, etc. As it is customary to do in Venice, where a long account is kept by most of the city with the office

L17of the messetaria [brokerage], some having 2 percent and some 1 percent and some 4 percent, etc. Calling for the book of the sensaro [broker]

L18who interposes in it, and to note in your book. And also the mother[?] upon which he does it, that is, the book where he gives

L19the mercati [bargains] in record to the said office, as they call it in Venice, since each sensaro has

L20a book, or a place in some book at the said office, where he goes to give in record the mercati

L21that he makes, whether with townspeople or foreigners; otherwise they fall into a penalty, if they did otherwise. And they are

L22deprived. And well does that exalted Signoria punish them, both them and clerks who behaved badly, as I

L23remember many already in past times having been punished strangely. And therefore they act piously in appointing one

L24who has only this care, to review all the offices, that is, whether their books are well or badly kept, etc.

L25How account should be kept with the office of the messetaria in Venice and of dictating its

L26partite in the memoriale [waste-book], giornale and quaderno, and also of the impresti [loans]. Chapter 18.

L27As to which, when you wish to keep account with such offices, you will make the camera degli imprestiti debtor

L28for the whole principal of the cavedali [capital sums] at so much the hundred, etc., noting the sestieri [districts] where they are placed. And

L29likewise if you should buy more of them day by day, for many of them are sold by you or by others,

L30as whoever frequents Rialto knows. Note well in whom they are written and the luoghi, etc. And so in collecting their

L31profits[?], you will always make it creditor, day by day. And sestiere by sestiere, etc. And likewise with the office of the messetaria

L32you will keep the account in this way, that is, when you buy any merchandise through sensari, then

L33of the whole amount, at the rate of 2 or of 3 or of 4, etc., per hundred, make creditor the said office of the

L34messetaria. And make that merchandise debtor, for which cause you pay, etc. And therefore it is fitting that the

L35buyer always withhold from the seller in payment in cash, or by another manner in which he may have

L36to satisfy him, it does not matter, because the said office does not wish to go seeking anything but the portion that it

L37expects, although the sensari report the bargain in record, how and what and with whom[?] it was made, for

L38clear evidence for the contracting parties when any difference should arise between them, as happens. The common

L39proverb says: whoever does not do does not err, and whoever does not err does not learn, etc. Of which things[?], the parties wishing

L40to clarify themselves have recourse to the bargain noted by the sensaro, to whom according[?] to the public decrees is given

L41credence as to a public instrument of a notary. And according[?] to its form, most times, the worthy

L42office of the merchants’ consuls form their juridical judgments, etc. I say therefore, when you buy

L43any goods, you must know what they pay in messetaria. And for half you withhold from the seller. That is,

L44if the goods pay 4 percent to that office by public decree of the dominion, you withhold 2 percent from him

L45and count him that much less, and he will have his due. And you then remain obliged for the whole to the said

L46office. And for the whole you must make it creditor in your book, accounting with it. And that merchandise you will make

L47debtor, as we said, etc., because the said office does not wish to seek who sells but who buys. And therefore then

L48to such buyers it is permitted to take out as much of that merchandise as he has paid the messetaria for, out of

L49the town, in their bollette [slips] at the tavola dell’uscita [exit table], whether by sea or by land they wish to take it out

L50day by day. And therefore it behooves merchants to keep good account with the said office, so that they always

L51know how much they can take out, because they are not allowed to take out more than they buy unless anew they

L52pay the messetaria in cash, etc. Of which purchases here following I set you an example, and likewise of the said

L53office, how they are to be dictated in the giornale and also in the libro grande [great book]. And I shall say thus: first,

L54in the memoriale, simply: I or we on this day set above have bought from ser Zuan

L55Antonio of Messina, Palermo sugars, cases number so many, loaves number so many, they weigh in all net

L56of little loaves[?], cases, cords and straw, pounds[?] so many at ducati so many the hundred, they amount to ducati so many, etc.; I deduct for

L57his part of the messetaria at the rate of so much per hundred, ducati, grossi, piccioli so many, etc.; sensaro ser Zuan de Gagliardi, it amounts to

L58net ducati, grossi, piccioli so many, etc.; we paid in cash.

Zenodo Page 445 (Folio Leaf 204r)

L00Ninth Distinction. Treatise XI. Of the scritture [records] 204

L01The same in the giornale [journal] will say thus for cash.

L02For sugars of Palermo. To cassa [cash account], counted out to ser Zuan d'Antonio from Messina, for chests number so many, loaves

L03number so many, they weigh net of chests, panelle[?], cords and straw lire so many, at ducati so many the hundred, they amount to ducati

L04so many etc. I deduct for his part of the messetaria [brokerage] at a ragione [rate] of so many per hundred etc. ducati so many etc. There remain net

L05ducati so many etc. Sensaro [broker] ser Zuan de Gagliardi. Lire soldi grossi piccioli. The same

L06in the quaderno [ledger] will say thus.

L07Sugars of Palermo must dare [debit] on such a day, for cassa counted out to ser Zuan d'Antonio from Messina, for loaves

L08number so many, they weigh net lire so many, at ducati so many the hundred, they amount net in all on the first folio.

L09And you will make the cassa creditor for that much etc. Lire soldi grossi piccioli.

L10And always you will make the office of the messetaria creditor for double what you withheld from the seller, that is for

L11his and for your part etc. And always, the goods immediately noted, immediately in another partita [entry] below you will make creditor

L12the said office for the said sugar, as you will have below. And the said goods debtor. For example of one

L13paid in cash. Now take one, part in cash and part on time; first in the memoriale [waste-book] thus you will say.

L14For cash and time, on day so many etc.

L15I have bought on the said day from ser Zuan d'Antonio from Messina sugars of Palermo, loaves number so many.

L16They weigh net lire so many, at ducati so many the hundred, they amount to ducati so many. I deduct for his part of messetaria at a ragione

L17of so many per hundred ducati so many etc., of which at present I have counted out to him ducati so many as part, and for the rest he

L18gives me time until the end of the first coming August etc. Sensaro ser Zuan de Gagliardi. Is worth ducati, grossi, piccioli.

L19And know that for those things for which a mercato [bargain] is written by the sensaro, at the office it is not necessary to make a writing

L20by hand, because the mercato suffices, but still as a precaution sometimes it is done etc.

L21In the giornale the same will say thus: first that person creditor for the whole, and then debtor for that

L22part of the money that he has.

L23Jesus. 1493. On day so many of such month etc.

L24For sugars of Palermo: To ser Zuan d'Antonio from Messina for loaves number so many they weigh net in

L25all lire so many, at ducati so many the hundred, they amount to ducati so many etc. I deduct for his part of messetaria at a ragione

L26of so many per hundred ducati so many etc. There remains net ducati so many etc., of which at present I must count out to him

L27so many etc. And for the rest he gives me a term until the end of next August that comes. Sensaro ser Zuan de

L28Gagliardi. Is worth lire soldi grossi piccioli. From it make

L29the office of the messetaria creditor at once for its share.

L30For the aforesaid: to the office of the messetaria for the amount said above, that is of ducati so many etc., at a ragione of so many per hundred.

L31For my part and that of the debtor in all it amounts to ducati, grossi, piccioli, so many. Is worth lire soldi grossi piccioli.

L32The cash part, he debtor and the cassa creditor, thus.

L33For ser Zuan d'Antonio from Messina: To cassa counted out to him for part of the aforesaid sugars under the form of the

L34mercato, ducati so many etc. It appears from the receipt written in his hand. Is worth lire soldi grossi piccioli. The same in

L35the quaderno will say thus.

L36Sugars of Palermo must dare on such a day of November, for ser Zuan d'Antonio from Messina, for loaves

L37number so many they weigh net lire so many etc., at ducati so many the hundred, they amount net of messetaria, folio 4, lire soldi grossi piccioli.

L38When one wished to make of it a new partita. But wishing to continue the one set before it sufficed to say on day

L39so many etc. For ser Zuan d'Antonio from Messina for loaves number so many they weigh lire so many etc., it amounts, folio 4, lire soldi grossi piccioli. The same in avere [credit]

L40will say thus.

L41Ser Zuan d'Antonio from Messina must avere on day so many of November, for sugars of Palermo, loaves

L42number so many weigh net lire so many at ducati so many the hundred, they amount net of messetaria to ducati so many, of which at

L43present I must give him in cash ducati so many etc. For the remainder he gives me time through the whole of the first future August,

L44sensaro ser Zuan de Gagliardi. Is worth, folio 4, lire soldi grossi piccioli.

L45In dare the same. For the cash part it will say thus.

L46Ser Zuan on the opposite side must dare on such a day etc. for cassa counted out to him for part of the sugars I had from him according to[?]

L47our terms ducati so many etc. It appears by his writing in his own hand in the libretto [little book]. Is worth, first folio, lire soldi grossi piccioli. The same

L48for the messetaria and also for the preceding one in the quaderno thus.

L49Office of the messetaria must avere on such a day for sugars of Palermo I bought from ser Zuan d'Antonio from Messina, for the

L50amount of ducati so many at so many per hundred. Sensaro ser Zuan de Gagliardi, amounts, folio etc. lire soldi grossi piccioli. How

L51one should arrange the payment that one had to make by ditta and banco di scritta [bank of account] in

L52your principal books: Chapter 19.

L53Thus for such purchases this suffices to guide you, whether all cash, or part cash and part

L54time, or cash and ditta, or all in banco, or cash and banco, or cash and goods, or goods

L55and ditta, or all ditta or goods and time, or goods and banco, or banco and time, or banco and ditta,

L56or banco, cash, ditta and goods etc., since in all these ways one customarily buys.

L57Which you for yourself, according to the sense of the preceding one, will put in the memoriale and will set them in the giornale and quaderno.

L58ꝝ[?] 4

Zenodo Page 446 (Folio Leaf 204v)

L00Ninth Distinction. Treatise XI. Of writings.

L01But when you have to make payment partly by banco [bank] and ditta [on credit], see that you first deliver the ditta, and then for the rest write in

L02banco, for greater security. Hence this precaution is also used by many, and well, even if they should pay in cash,

L03to make the remainder in banco. And for completed payment etc. And paying him partly by banco, partly in goods,

L04partly by ditta and partly in cash, for all these make him debtor. And make those things creditors,

L05each in its own place etc. And if it should happen to you to buy in other ways, govern yourself in like manner etc.

L06And having understood the way of buying in so many ways, you will take up your selling to others, making them

L07debtors and your goods creditors. And the cassa [cashbox] debtor if he gives you cash, and the ditte debtors if he

L08delivers them to you in payment. And the banco creditor if he gives it to you. [Editorial note, Anthony Mellor, 11 Oct 2026: in the merchant's own books a bank account receiving funds is debited, as Pacioli himself says at p449 L36-42; "creditore" here looks like a mistake (his, or the printer's). It could be read as the bank's viewpoint, in which the customer's incoming funds are credited. The print says creditore.] And thus with everything in order, as above was

L09said of buying. And make him creditor for everything he gives you in payment etc. And let this suffice you for this

L10matter for your instruction etc. Of the famous and particular partite [entries] in trading dealings, such as

L11baratti [barters], compagnie [partnerships] etc., how they should be set down and ordered in merchants’ books. And first of simple baratti,

L12compound and with time, with apt examples of all in memoriale [waste-book], giornale [journal] and quaderno [ledger]. Chapter 20.

L13And this[?] must give the manner in which certain famous particular partite should be set down, which in

L14trading dealings are customarily solemnized most of the time. And set them apart, so that

L15of them, distinguished from the others, one may know the pro e danno [profit and loss] that might follow from them, such as

L16the baratti and the compagnie, entrusted voyages, voyages in one’s own hand, commissions received

L17for others, banchi of scritta [writing] or rather ditta, and real exchanges[?], of a shop account etc., of which hereafter briefly

L18to your sufficiency I will give you notice, how you must guide and govern them in your books in order,

L19so that you are not blinded in your affairs. And first we shall show how the first baratto should be set down.

L20The baratti are commonly of 3 kinds, as was said above in the ragioni [reckonings], Distinction 9ª, Treatise 3º,

L21pages 161 up to 167 in full, so consult[?] them to understand them. I say therefore that in all the ways in which it

L22should happen to you to write the baratto in the book, always purely, first in the memoriale you must narrate it literally within the partita

L23with all its ways and conditions under which it shall have been made and concluded, whether with brokers or between

L24yourselves alone. And when you have thus narrated it, then at the end you will reduce it to cash. And according[?] to what such

L25goods you will see to be worth in cash, for that much you will draw out the partita, in whatever money one wishes in the memoriale,

L26which does not matter, since then the quaderniere [ledger keeper] will reduce it all to the first sort at the authentic, that is, when he puts it

L27in the giornale and the great quaderno etc. And this is done because, drawing out the values of the goods

L28at what they stand to you in baratto, you could not in your accounts and scritture [records] know without very great

L29difficulty your gain or else the loss that followed. Which must always be reduced to cash to know them well

L30etc. And if, of such merchandise received through baratti, you wished separately and particularly to keep

L31account, to be able to see its ritratto [proceeds] separately from the other goods of that sort which you had before in the house

L32or bought afterward, to know which was the better purchase[?], you may do it. And also accumulate

L33all merchandise together, as if you had ginger with you before. And now received[?] these from the baratto,

L34which you wish to put with the others, in the giornale you will say thus, namely:

L35For ginger bellidi[?] in a heap, or in colli [bales]: To sugars of such a sort etc., for so many colli, they weigh so many lire,

L36received from such baratto of sugars made in this form, namely that I set them to myself, the hundred of sugars, at ducati

L3724 etc., with this, that he should give me the 1/3 in cash etc. And should set the hundred of ginger at so many ducati, for which ginger

L38I count[?] him sugars, loaves number so many, they weigh so many lire, which in cash the hundred is worth ducati 20. And for the said

L39ginger he had so many lire etc., loaves number so many etc., each worth lire soldi grossi piccioli

L40And because sometimes you will not know exactly the number of loaves that came in for the said ginger, it does not matter, since

L41then in the following partita what was lacking to it is supplied, and whatever was more in that of the cassa will be lacking;

L42nevertheless, against the sugars you will always have the due exactly, because both go to sugars

L43so that the partita of sugars loses neither the number of loaves nor that of the weight, because it is not always possible

L44to keep account of each little trifle by itself etc. Now of that part of cash that passed therein make

L45the cassa debtor. And likewise the said sugars creditors, saying thus, namely:

L46For cassa: To the said etc., for cash I received in the said baratto from the said etc., for loaves number so many

L47etc., they weigh so many lire, it is worth lire soldi grossi piccioli

L48And similar partite let them put immediately, straightaway, in the giornale after that of the baratto in which you had

L49the accounts etc. Thus in this manner you would dictate, not wishing to keep separate account of it. But if separate

L50you wish to keep it, in the giornale you will say thus, namely:

L51For ginger bellidi[?] for account of baratto were received from such a one etc.: To sugars etc., narrating everything

L52then exactly as above. And in the quaderno then they will have their distinct partita etc. And

L53this I wish to suffice you for all the other baratti which you do[?] for yourself; without extending myself further, you will know how to

L54guide them etc.

L55Of the other famous partita called Compagnie: how they should be ordered and dictated in all

L56the ways occurring in each book. Chapter 21.

Zenodo Page 447 (Folio Leaf 205r)

L00Ninth Distinction, Eleventh Treatise, On Writings, 205

L01Another famous partita [account] is the compagnia [partnership] that you might make with someone for ragione [account] of whatever thing might be

L02done, whether of cloths or of silks or of spices or of cottons[?] and of dyeing[?] or of exchanges etc.

L03These suchlike ones always require their separate partita in all the 3 books mentioned. In the first, that is, the

L04memoriale [waste-book], once you have put the day above, you will narrate[?] it simply in full, with the ways and

L05conditions with which you have made it, citing a writing or another instrument that existed between you and noting[?] how long

L06it is understood to last: and with what means it is made and the factors and apprentices that one should keep etc. and what

L07each puts in for himself, whether goods or denari etc. or debtors or creditors; and of everything, one by one, you will make

L08the partners creditors, each for as much as he puts in himself, and the cassa [cashbox] of the said compagnia debtor[?], if you

L09keep it by itself, which is better[?]: if you manage the business keeping it separate from your own particular cassa, when you were the one who such compagnia

L10managed, for which you ought to make books by themselves with that order, manner and way that is said above: for all your

L11management, for less trouble: nevertheless you could keep it all in your same books, setting up new partite

L12as we say at present, which are called famous for being separate from all the others, of which here I give you the manner

L13succinctly, how you should dictate it in your memoriale and then in giornale [journal] and quaderno [ledger] etc. But keeping for it

L14separate books, I give you no other instruction except that you manage them as is said of all your business. I shall say it

L15thus in the memoriale. On this day we have made compagnia with such and such in the art of wool etc. with pacts and

L16conditions etc. as appears[?] by writing or instrument etc. for so many years etc. whereupon such a one gave so much cash etc. The other so many bales

L17of free wool, weighing net so many lire etc. put to account[?] at so many ducati per thousand[?] etc. and the other assigned so many true debtors,

L18namely such a one for so many ducati, such a one for so many etc. and so I disbursed at present so many ducati etc. and in sum the whole

L19body[?] was so many ducati etc. Then in your giornale you will say in this manner, arranging all things in their place:

L20imagine a cassa of compagnia and a cavedale [capital] of compagnia and so to all the partite that you enter you will say

L21always for account of compagnia so that you may distinguish it from your other particular partite etc. and first, as you did, from the

L22cassa you will begin and then successively arrange the others. For cassa of compagnia to such a one of

L23ragion of compagnia, so that if he had other accounts with you they do not become entangled etc. for cash he

L24put in[?] this day for his share according to our pacts as appears by writing or instrument etc. amounts to lire, soldi, grossi, piccioli.

L25Then similarly you will say of the goods that they have put in, thus. For free wool of the compagnia to such a one for

L26so many bales, weighing net in all so many lire, it was counted[?] by agreement with all at so many ducati per thousand[?] according to

L27the form of the contract or writing between us etc. amounts in all to ducati etc. amounts to lire, soldi, grossi, piccioli. And so you

L28will go on entering all. For the debtors handed over you will say thus. For such a one of ragion of compagnia to such a one

L29who according to our pacts handed over to us as a true debtor for so many ducati, amounts to lire, soldi, grossi, piccioli. Now

L30that you are somewhat introduced, I do not care to extend myself further as I did at the beginning of this treatise, for

L31it would be too much to want to repeat everything to you anew. And therefore of the manner of entering them in the

L32large quaderno I say nothing, because I know it is easy for you, you already knowing in the giornale which goes debtor and which

L33creditor, so that you arrange them in dare [debit] and avere [credit] in that manner which above in this I taught you in

L34chapter 15 and cross them out in the giornale as I said above in chapter 12, always putting before, in the margin,

L35the numbers of the debtor and creditor: at which leaves you will have put them in the book; and just as you put them in the

L36large book, so arrange them in the alphabet as above many times we have shown etc.

L37Of the order of the partite of each expense: such as ordinary household expenses: extraordinary: and of

L38merchandise: salaries of apprentices and factors, how they should be written: and dictated in the books. Chapter 22.

L39Besides all the things said, you ought to have in all your books these partite: namely expenses of

L40merchandise, ordinary household expenses, extraordinary expenses, one of income and outgo and one of

L41pro e danno [profit and loss], or you may say surpluses and deficits or profit and loss or gain and loss, which amounts to the same,

L42which partite are supremely necessary in every mercantile body to be able always

L43to know its capital and, at the end in the saldo [balance], how the business yields etc., which here in what follows[?] we shall sufficiently

L44clarify, how they should be managed in the books. Wherefore that of mercantile expenses is kept

L45for the reason that not always can every little speck be put at once into the partita of the goods that you sell or

L46buy, as happens when after several days[?] for them you will have to pay porters and weighers and binders and

L47boat and carriers and the like, to one a soldo, to another 2 etc., of which, wishing to make a particular partita, it would

L48be lengthy and they do not merit the expense, since the praetor does not care about the smallest things etc. And it also happens that you

L49will employ those same carriers, porters, boat and binders at one time for several different things, as

L50happens: that at one time, unloading or loading different sorts of merchandise, you will set them to work and you pay them for

L51all at once, so that you could not apportion[?] its expense to each merchandise. And therefore arises this partita

L52called merchandise expenses, which always stays open in dare as all the other expenses do. Salaries

L53also of factors and shop apprentices are put in these, and some make of them a partita on its own[?] to know what the said ones cost in the year

L54etc. and then settle it in this one: which by no means can be

L55creditors: and when you found them so it would be an error in the book. And therefore in the memoriale you will say it thus.

L56On this day we have paid carriers[?], boatmen, binders, weighers etc. who loaded and

L57unloaded etc. such and such things etc. so many ducati etc.

L58for 4

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L00Ninth distinction, eleventh treatise. On scritture [writings]

L01Then in the giornale [journal] it will be fitting to say thus: For expenses of merchandise: To cassa [cash] counted[?]: for boats and

L02porters, ropes and binders of such things, in all so many ducati etc., worth lire, soldi, grossi, piccioli. In the quaderno [ledger]

L03you will say thus: Expenses of merchandise must dare [debit] on such-and-such day by cassa etc., worth k[?], lire, soldi, grossi, piccioli. That of

L04ordinary household expenses one cannot do without. And let ordinary household expenses be understood as: wheat,

L05wines, firewood, oils, salt, meat, shoes, hats[?], making of garments, doublets, stockings and tailors etc., beverages,

L06fine clothes[?], tips, or gratuities[?] etc., barbers, baker, water carriers, washing of clothes

L07etc., kitchen furnishings, vessels, drinking glasses and glassware: all[?] buckets, tubs, barrels etc., although many

L08are accustomed to keep separate account of such furnishings so as quickly to find their account, and make a new partita [account],

L09as you also can do, not only of these but of any other that seems good to you, but I instruct you

L10about those which trade cannot do without etc., and such partita of household expenses you will dictate just as is said

L11of that of merchandise. And as you go making large expenses day by day, put them in the books, as

L12for wheat and wines, firewood etc., of which also many are accustomed to make a partita by itself in order

L13then at the end of the year or from time to time easily to know how much of such things they consume etc., but

L14for small expenses, such as buying meat and fish in small amounts, barbers and ferries, one should take

L15either one or two ducati at one time and keep them apart in a little bag and from them go on spending

L16in small amounts. Because it would not be possible to keep account of such things one by one. And thus let them say for the cash

L17in the giornale: For household expenses: To cassa which[?] I drew out for spending in small amounts in a little bag,

L18so many ducati etc., worth lire, soldi, grossi, piccioli. And then, if it seems good to you, also with these household expenses put

L19the extraordinary expenses, which makes no matter, as when you spent to go for recreation and to shoot[?]

L20with the bow or crossbow and other games or losses that might befall you and you lost goods or denari or they

L21were taken from you or you lost them at sea or by fires etc., all such being understood as extraordinary expenses.

L22Which also, if you wish to keep them apart, you can likewise do, and many are accustomed to do so in order to know

L23exactly at the end of the year how much they have spent extraordinarily, under which are also understood gifts

L24and presents that you made to someone for some cause etc., concerning which expenses I do not care further

L25to extend myself because I know certainly that you yourself, by now having in mind the things said

L26before, will arrange better than you would have done before, so leaving these we shall speak of the way to

L27arrange the partite of a shop, both in your quaderno and ordinary books, as if you wished to keep it

L28yourself on your own as you would have to keep it, which is a fine thing to know, so note them.

L29On the order and way of knowing how to keep an account of a shop in your own hands or entrusted to others, and how

L30they ought in the authentic books of the master and also in those of the shop separately to be written

L31and dictated. Chapter 23.

L32I say therefore, when you had a shop which you kept supplied day by day outside

L33your house and outside the main body of your house, then for good order you will keep[?] this way: that is, of

L34all the goods that you put there day by day you will make her debtor in your books and creditors those

L35goods that you put there one by one, and imagine that this shop is a person

L36your debtor for as much as you give her and spend for her in every way. And thus for the reverse[?] of all that

L37you take out of her and receive you will make her creditor as if she were a debtor who paid you part by part. And then

L38whenever you wish to reckon with her you can see how she turns out for you, well or badly etc. And

L39thus then you will know what you will have to do and in what way you will have to manage her etc. And many there are who in their books make

L40debtor the principal who attends there to the said shop, although this cannot properly be done without the will

L41of that person, since one should never put, nor even by ragione [right] can one place, a debtor in the book without

L42his knowledge, nor even a creditor under any conditions without his will, which things, doing them, you would be

L43less than honest. And your books would be held false, and likewise for the furnishings that you put in it and

L44implements necessary to the said shop according to its need, as if it were an apothecary’s shop you will need

L45to furnish it with vessels, cauldrons[?], copper vessels[?], for working etc., for all of these you will make her debtor or the one who attends there,

L46as said, and by a fine inventory assign them to him, written in his own hand or another’s with his consent etc., so that

L47everything is quite clear, and this I wish to be sufficient when you had entrusted the shop to another

L48who ran it for you or was your commesso [agent] etc. But if you wish to keep the said shop in your own hands, this order[?]

L49you will use[?] and it will be well; and let us suppose that you buy and trade everything for the said shop and have no other

L50business, then you will form the books as is said. And of what you sell and buy you will make creditors

L51those who give you the goods for so much time if you buy on time, and cassa creditor if you buy for cash

L52and the shop debtor. And when you sold in small amounts, that is, when it did not reach 4 or 6 ducati

L53etc., then all the said denari you will put away in a little box, or money box, from which after 8 or

L5410 days you will take them out, and then you will make[?] cassa debtor and the shop creditor for that amount: and in the partita

L55you will say for several goods sold of which you will already have kept the account and many other things in which I do not

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L00Ninth distinction. Eleventh treatise. Of scritture [records] 206

L01I wish to extend too much: because I know, as we have said at length above, by now you will know how to understand them for yourself

L02since accounts are nothing other than a due order of the imagination which the merchant makes for himself

L03through which, kept uniform, he comes to knowledge of all his affairs and easily knows

L04by it whether his things go well or badly. because the proverb says: he who trades and does not know it

L05his denari become a fly etc. and according to occurrences he makes remedy there. And therefore more and less

L06one can always add there in number and in multitude of partite [entries]. And therefore content yourself with this.

L07How the partite of the banchi di scritta [banks of written account] are to be set down[?] in the giornale [journal] and quaderno [ledger]: and which are kept[?] with them

L08and where they may be: or of cambi [exchanges]: you with them being a merchant: and you with others when you were a banker:

L09and of the quietanze [receipts] that are made for the cambi. and why two of the same tenor are made of them. Chapter 24

L10Now for the banchi di scritta, of which some are found nowadays in Venice in Bruges in Antwerp

L11and Barcelona and certain other famous and trading places, you need to know how to compare books with them

L12with very great diligence. And therefore it is to be noted that with the bank you can commonly

L13involve yourself personally, putting denari there for your greater security: or by way of deposit

L14from day to day be able with them to make your clear payments to Piero Giovanni and Martino because

L15the ditta of the bank is like a public instrument of a notary because they are secured by the governments (dominij, dominions)

L16whence, putting denari there yourself, you will make the said bank debtor, naming the owners or

L17partners of the bank and your cassa [cash account] creditor, saying thus in the giornale: For the bank of the Pamani[?]

L18To cassa for cash I put them with such people: I or another who might be for me on this day on my account, between

L19gold and coin etc. in all ducati etc. Worth lire, soldi, grossi, piccioli. And you will have the banker make two lines on one

L20sheet for greater caution. And thus, adding some to him day by day, you will do the same: withdrawing some from him[?]

L21he will have you write the receipt yourself: and thus things come always to be kept clear: It is true that

L22sometimes such writings are not customary because, as is said, the books of the bank are always public

L23and authentic: but nevertheless the precaution is good because, as was said above, for the merchant things

L24were never too clear. But if you wished to keep such a partita with the owners: or partners of the

L25bank you can also do it, for it is worth as much, because by naming[?] the bank in the manner above one understands

L26the owners and company of it: for the owners you would say thus. For Master Girolimo Lipamani of the

L27bank and partners when there were more. To cassa as above all follows. And you will always make in your books

L28mention of the clarities: agreements: and conditions that should arise between you, as of writings by hand: and

L29of the place where you put them in a filza [bundle]: box: pocket: or chest so that you may easily find them again: because

L30with good diligence such scritture must be preserved. for perpetual memory of the matter: for small matters that arise[?]

L31etc. And because sometimes with the banker you might have more affairs and dealings in trade

L32for yourself or for others as a commesso [agent] etc. therefore it always behooves you to keep separate accounts with him so as not to entangle

L33lances with billhooks, for great confusion would arise: and to say in your partite for account of such a thing: or

L34for account of such a person or by ragion [account] of trade or by ragion of cash deposited in your name or another’s

L35as is said: which things I know you will by your ingenuity now manage etc. And similarly you will manage yourself if another

L36placed denari with you for whatever account he wished: make it [the bank] debtor in your book for that account: that is, of[?] payment

L37naming[?] for part or for remainder etc. and that person [who placed the money] you will make creditor for the same account and it will be well. And when

L38you withdrew denari in cash from the said bank or for payments that you might make to others for part or remainder or

L39to remit to others in other countries etc. then you will do the contrary of what has been said up to now: that is, if you withdraw

L40cash you will make your cassa debtor: and the bank or else the owners creditor for that much which you withdrew from it

L41And if you wrote them to others you will make that person debtor and the said bank or owners creditor for that

L42amount, naming[?] the reason, saying in the giornale for cash thus. For cassa to the bank or else Master

L43Girolimo Lipamani for cash on such a day. or on this day I drew some from it for my need etc. in all ducati so many

L44etc. worth lire, soldi, grossi, piccioli. And if you wrote them to others, for example to Martino, you would say thus. For Martino of so-and-so

L45To the said one as above for ducati so many etc. I wrote them for part or for remainder or on account or for an impresto [loan] etc. on this

L46day. worth lire, soldi, grossi, piccioli. And thus, taking the said partite from the giornale, always set them down in their place in the quaderno: and

L47in the alphabet by the methods given above and striking them through as I have shown you in the memoriale [waste-book] and giornale. more[?] and less

L48by yourself adding words to them. because it is not possible here to tell everything fully

L49so that it behooves you on your part to be vigilant etc. The same manner you will need to observe to remit

L50the cambi elsewhere. such as London: Bruges: Rome: Lyon etc. and for drawing from elsewhere etc. naming the other[?] terms

L51etc. either at sight or at date or at his pleasure as is customary, making mention of first, second and third etc.

L52so that no error arise between you and your rispondente [correspondent] and of the coins that you draw and remit and their

L53values and commissions and expenses, damages and interest that might arise with the protests etc. so that of everything

L54one must make mention of the why and how. And as I have set down that you should deal with a bank: so vice versa[?]

L55take it if you were the banker, with the necessary changes, that when you pay, make that person debtor and

L56your cassa creditor and if your creditor, without withdrawing denari, wrote them to others, you will say in your giornale[?]

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L00Ninth distinction, eleventh treatise. Of the scritture [records]

L01them for that creditor of yours to that person to whom he assigns them, and thus you come to make a transfer from one

L02creditor to another, and you still remain debtor and come in this act to be an intermediary and a

L03common person, as witness and fattore [factor] of the parties at your own ink, paper, rent, labour and time, so that

L04from this is drawn that the honest provvisione [commission] in cambio [exchange] is always lawful when there never occurred a

L05risk[?] of travel, other remittances into the hands of third persons etc., as in real cambi in this at its

L06place has been fully said etc. But being bankers, remember in the settlements with your creditors to have

L07returned to you sheets, polizze [notes] or other writings that you had made in your own hand, of which, when you make any, always make

L08mention of them in your book so that you remember to have them returned to you and tear them up: so that there should not come a time

L09with those others to demand from you, and have good quietanze [receipts] always made for yourself, as those who attend to

L10cambio are accustomed to do: because the custom is that if you come, for example, from Geneva with one of cambio which he sends to Messer

L11Giovanni Frescobaldi of Florence and company, who at sight or date or at your pleasure should pay you, let us

L12put[?] ducati 100 for as many as he had over there delivered into the hands of the one who writes to him: then the said

L13Messer Giovanni and company, accepting the letter and paying out to you the said denari, will make you write in your own hand two quietanze

L14of one and the same tenor; and if you did not know how to write, a third person will make them for you or through a notary:

L15he will not be content with one because he must send one back to that banker in Geneva who writes to him

L16that he pay you for his account the said ducati 100, bearing witness to him how courteously he has done that which

L17he wrote to him, in witness of which in one of his own he sends him the quietanza in your hand; and the other he keeps on file with himself:

L18so that when he settled accounts with him he could not deny it to him; and there also you, returning, could not complain

L19of him nor of Messer Giovanni, since if you did so he would show you the said quietanza in your own hand and you would

L20remain confounded; so all these things are precautions that must of necessity be taken because of the

L21little faith found nowadays. From that act there arise two partite [entries] in their quaderno [ledger]: one in that of

L22Messer Giovanni, making debtor the one who writes to him by virtue of the one of cambio; and the other in that of the

L23rispondente [correspondent] in Geneva, making Messer Giovanni creditor of those ducati 100 by virtue of your said quietanza

L24received. And this is the due manner and order of money changers throughout the world: so that their affairs

L25go with clarity; so that on your part, exerting yourself somewhat, you will be able[?] to arrange everything with utmost

L26diligence etc.

L27Of another partita which at times it is customary to keep in the quaderno, called entrata e uscita [income and expenditure], and at

L28times a separate book is made of it: and why. Chapter 25.

L29There are some who in their books are accustomed to keep a partita called entrata e uscita in which

L30they place extraordinary things or others as it seems to their fancy. Another will draw[?] one of

L31spese straordinarie [extraordinary expenses], and the like they put as in that of entrata e uscita[?] gifts that were

L32made to them, for example, and thus according as they receive and give, and they keep account in dare [debit] and avere [credit] and then at the

L33end with the others they settle them in pro e danno [profit and loss] and cavedale [capital] as you will understand in the bilancio [balance] etc. But in truth that one said

L34above, spese di casa [household expenses], is sufficient for all, except one who might wish out of curiosity to keep ac-

L35count separately down to a tip of a lace, which he could do, but to what end: and then one should set things in order with bre-

L36vity. In other places it is customary to keep a book of entrata e uscita on its own: and then that

L37they settle at the time of the bilancio in the last authentic one[?] together with the other affairs: which thing is not to be

L38blamed, although it is more labour.

L39How the partite of journeys in one's own hand are to be set in order in the books: and those of journeys en-

L40trusted: and how of necessity from such arise two quaderni. Chapter 26.

L41Journeys are customarily made in two ways, that is, in one's own hand and entrusted. Whence ar-

L42ise different ways of keeping their accounts, since double books are always presupposed: whether

L43in your own hand or entrusted. Because one quaderno remains at home and the other you must make

L44on the journey. Whence, if the said journey is in your own hand, for good order of what you carry, form

L45your inventario [inventory], quadernetto [little ledger], giornaletto [little journal] etc., all as has been said above: and selling, buying, bar-

L46tering etc., of everything make debtors and creditors persons, goods, cassa [cash], cavedale of the journey and pro e danno [profit and loss]

L47of the journey etc., and this is the most straightforward, let another[?] say what he will. Although you could keep ac-

L48count with the house from which you take the means that you carry on the said journey, making it in the little book of your

L49journey creditor and the goods debtors one by one: and thus you would form your cassa, your cavedale etc.

L50orderly as in your famous one[?]. And returning safely you would render to the house other goods in

L51exchange or else denari and with it you would settle account and the profit or loss that followed you would set in its place in the great

L52quaderno, so that in this way also your affairs would become clear. But if the journey you en-

L53trusted to others: then you would make that person to whom you entrust it debtor for everything in your book, saying

L54for journey entrusted to that person etc., and with him you would keep account as if he were an avventore [customer] of yours for all

L55goods and denari, partita by partita etc. And he on his side will form his quadernetto and in it it will be neces-

L56sary to make you creditor for everything. And returning he will settle with you. And if your commesso [agent] were in the regions

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L00Ninth Distinction. Treatise XI. Of scritture [bookkeeping records] 207

L01Of a famous partita [account] called pro e danno [profit and loss], or surpluses and deficits, how it is to be kept in the quaderno [ledger]

L02and why it is not put in the giornale [journal] like the other partite. Chapter 27.

L03This is, after every other partita, one called pro e danno, or, if you will, profit and loss incurred,

L04or surpluses and deficits according[?] to some country, in which all the others of your quaderno always have

L05to be balanced, as will be said in the bilancio [balance]. And this need not be put in the giornale, but it suffices

L06only in the quaderno, because there it arises in that one from things left over or lacking in dare [debit] and avere [credit],

L07for which you will say pro e danno must dare. And pro e danno must avere, that is, when you had lost on some merchandise,

L08whose partita in your quaderno remained more in dare than in avere, then you will help its avere to equalize[?] it

L09with the dare so that it balances, by as much as it lacked, saying: and it must avere for pro e danno, which I put here

L10for the balance of this one, for loss incurred, etc. And you will mark the folios of pro e danno in drawing[?] out the partita. And to

L11pro e danno you will go in dare, saying pro e danno must dare on day etc., for such merchandise, for loss incurred, so much

L12etc., placed in that one under must avere for its balance at the foot[?] at folio etc. And if the said merchandise were more in avere than in

L13dare, then you would do the reverse. And thus you will go on doing, one by one, for all merchandise brought to an end, whether badly

L14or well it has gone, so that your quaderno may always be found equal in partite, that is, that as many of them be found

L15in dare as in avere, because thus it must be found to stand well, as will be said in the bilancio. And thus, succinctly,

L16you will see whether you gain or lose and how much. And this partita then itself too will have to be balanced

L17in that of cavedale [capital], which is the last of all the quaderni and consequently the receptacle of all the others, as

L18you will understand, etc. How the partite of the quaderno should be carried forward when they are full

L19and to what place the remainder is to be carried, so that no deceit may be perceived[?] in the quaderno. Chapter 28.

L20Further, it is to be noted, when a partita is full, either in dare or in avere, so that one cannot put

L21more in it, one must carry it forward immediately after all the others, leaving no space in the quaderno

L22between the said riporto [carrying forward] and the other partite, which would be deemed fraud in the book. And it must be carried forward

L23in this way: as above we said to balance them in pro e danno, so in the riporti, in themselves

L24one must observe dare and avere without putting them in the giornale, because the riporti need not be put

L25in the giornale, although one could if one wished and it would still come out well, but there is no need, because

L26one would have that extra labor without fruit; therefore one must help the lesser amount, that is, if it is[?] more in dare than in

L27avere, the said partita, by that much help its avere, etc. And as a clear example I will put one here for you, and let us suppose

L28that Martino has made with you a long conto [account] of several partite, so that his posta [entry] is to be carried forward

L29and is in your quaderno at folio 30, and the last partita of the whole quaderno is at folio 60, at the top, and on the same

L30page there is room to place Martino’s there also. And let the said man be debtor to you for lire 80,

L31soldi 15, grossi 15, piccioli 24, of which in all he has given you lire 72, soldi 9, grossi 3, piccioli 17; I say that you subtract his avere from his

L32dare, that is, lire 72, soldi 9, grossi 3, piccioli 17; there remain lire 8, soldi 6, grossi 5, piccioli 7. And for that much you must carry him forward as debtor. And

L33by that same amount you must help the partita in avere, and you will say thus: on day etc., for himself whom I carry forward

L34into this under must dare for the remainder which I put here for the balance, lire 8, soldi 6, grossi 5, piccioli 7, it counts at folio 60, lire, soldi, grossi, piccioli. And you will cross out the partita

L35in dare and in avere with a diagonal line. And, having done this, you will go to folio 60 in dare. And you will put

L36the said remainder, always first placing above, if it were not there, the millesimo [year], as was said before. And you will say

L37thus: Martino must dare on day etc., for himself for the remainder drawn from behind into this, placed under must

L38avere for the balance of that one, it counts at folio 30, lire 8, soldi 6, grossi 5, piccioli 7. And this same manner you will observe in all the partite

L39that you had to carry forward, chaining them in the said manner and without any interval, since always

L40the partite are to be placed as they arise by place, site, day and millesimo, so that no one may slander you

L41etc. Of the manner of knowing how to change the millesimo in the quaderno among the partite that from day to day

L42occur[?] when the books were not balanced every year. Chapter 29.

L43It could[?] be at times that in your partite in the quaderno you had to change the millesimo. And

L44you had not balanced, then you must place the said millesimo in the margin opposite the said partita

L45which has thus arisen, as was said above in chapter 15. And all the others that follow it will

L46be understood under the said millesimo. But it is always good to balance every year, especially for one who

L47is in a compagnia [partnership], because the proverb says: frequent ragione [reckoning], long friendship. And thus you will do with all similar ones.

L48How one should draw up a conto for the debtor who asked for it, and also for his master, being

L49a fattore [factor] and entrusted with the whole administration of the merchandise. Chapter 30.

L50Besides the documents given, one must know how to draw up a conto for your debtor who asked you for it.

L51Which cannot by right be denied, especially[?] when he had kept a conto with you

L52long for several years and months etc. Then you will make[?] it from the beginning when you had dealings together, or from another

L53point that he wished, when between you there had been other balances, from that time for which he wants it

L54for once willingly draw[?] it up for him. And of everything you will make a partita on a sheet that can contain[?] it.

L55And when it did not fit on one side, you will balance all that you have put there and carry the remainder

L56to the other side of the sheet in dare or avere, as was said in chapter 28. And go on continuing.

L57And at the end reduce it to a net remainder of a single partita in dare or avere, according

L58as it will arise[?]. And these conti of this kind are to be drawn up with very great diligence.

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L00Ninth Distinction. Eleventh Treatise. On scritture [records].

L01And this manner you will observe in your own affairs and those of your customers. But if you should administer for others, by way

L02of accomande [entrustments] or of commissioni [commissions], then likewise you will draw it up for the master just as exactly you will have placed it

L03in the book, making yourself a creditor from time to time for your[?] provisioni [fees] according[?] to your agreements. And then at the end, for the net remainder

L04of the proceeds, you will make yourself his debtor, or indeed creditor when you had[?] put in some of your own for him, and he then will review it,

L05checking it against his own. And finding it to stand well, he will like you better. And he will trust you more, because it is necessary

L06that for everything he has given or sent you, for the receipt of which by a letter in your own hand you give him

L07amministrazioni [accounts] in order. And then take good note. And conversely you will have it drawn up by your fattori [factors], or

L08indeed commessi [agents], likewise. But before the accounts are given out, they should be well checked against all their

L09partite [entries] in the quaderno [ledger], in the giornale [journal] and memoriale [waste-book]. And against all the places where he had written them, so that there should not arise

L10error between the parties. On the manner and order for knowing how to retrattare [retract], or rather stornare [reverse], one or more partite

L11which through error he had placed in another place than where they ought to go, as happens through forgetfulness. Chapter 31.

L12It is also necessary for the good quaderniere [ledger keeper] to know how to retrattare, or, you may say, stornare

L13in the Florentine manner, a partita which through error he had placed in another place than where it

L14ought to go, as if he had put it in dare [debit]. And he ought to have placed it in avere [credit]

L15and the contrary. And when he ought to have placed it to the account of Martino and he placed it to the account

L16of Zuani, and the contrary. For at times one cannot be so attentive that one does not err, as the

L17proverb goes. That is, he who does not do does not err. And he who does not err does not learn. And therefore in retracting it

L18you will keep this manner. That is, when you had placed the partita, let us say, in dare and it ought to go in

L19avere, to retract it you will put[?] another opposite it in avere for that much exactly. And you will say in this

L20manner: on day etcetera, for as much placed opposite the said[?] dare. And he ought to have put it here in avere, worth

L21at folios etcetera. And draw out those same lire, soldi, grossi, piccioli that you placed through error. And before the said partita you will make

L22a cross or other sign, so that when you draw up the account you will leave it out. And immediately having placed this for retraction,

L23which is as if you had written nothing of what was due[?]. And you then place it again in the said avere as it ought to go

L24and it will stand well. How the bilancio [balance] of the book should be made and the manner of carrying over one

L25book into another, that is, the old quaderno into the new quaderno, and the manner of checking it against its

L26giornale and memoriale and other scontri [comparisons] within and outside the said quaderno. Chapter 32.

L27These things thus far well noted, it is now necessary to give the manner of the riporto [carrying over] of one book into another,

L28when one wished to change book, for the reason that it was full or else by annual order

L29of the year, as is most customarily done in famous places, that every year, especially

L30at new years, the great merchants always observe it. And this act together with the

L31following is called the bilancio of the book. To follow which thing, very great diligence is necessary, and in

L32order you will keep this manner: that is, first you will see to having a companion, for you could hardly do it by yourself.

L33And to him you will give the giornale into his hand for greater caution on your part. And you will take the large quaderno and say

L34to him, beginning from the first partita of the giornale, that he call out the folios of your quaderno where that

L35is placed, first in dare and then in avere. And thus you will obey him. And you will always find where he sends you. And he

L36will tell you the partita, of what or of whom it will be. And how much its amount drawn out is. And thus you will see in that place

L37where he sends you whether you have that thing or that person, and that exact amount drawn out. And finding it[?]

L38to stand exactly as in the giornale, you will mark it, that is, you will check it off, or else make some sign at your pleasure upon the

L39lire or elsewhere, so that you are not confused. And that sign or lanciata [mark], as in other places it is customary

L40to say, you will tell the companion to make in the giornale at the same partita. And take care that never you without

L41him nor he without you check off, or else mark any partita, because great errors could arise, since

L42a partita that has been checked off means that it stands well in the due manner. And this is also observed in drawing up

L43accounts for debtors before you give them into their hands, having checked and marked it against the places of the quaderno

L44and of the giornale or of other places where you had noted the said partite, as was said above in Chapter 30.

L45And this done in order throughout the quaderno and giornale, and you finding exactly as he does in dare and

L46avere, the partite will be correct and well placed. Note that he in the giornale, for good memory, will make two

L47lanciate or ponti [ticks] for a single partita. And you in the quaderno come to make only one for each partita, just as from one partita of the

L48giornale in the quaderno two are made, so two ponti are made. And then in checking the bilancio in the giornale

L49it is also good to make two ponti, one below the other at the lire, or else two lanciate one below the other, which denotes that the said

L50partita stands well in dare and avere in the quaderno. Some in the giornale for dare mark before the per. And for

L51avere after the lire; whichever of the two it may be, it is well. Nevertheless it could also be done with one pontatura [marking]

L52alone in the giornale, that is, only for dare, because you then yourself could check off the avere to which

L53partita that you have in dare in the quaderno always sends you, because immediately you have there the number

L54of the folios where the avere is, even if that of the giornale did not send you, so that checking

L55yourself with him only in dare you yourself could follow the avere, but it would be more convenient for you with

L56the companion in the manner said. But if, having finished checking off the giornale, there remained to you in the quaderno

L57any partita which was not checked off in dare or in avere, it would denote that in the quaderno there is an error,

L58that is, that it would have been placed superfluously in that dare or else avere, which error you will immediately retract.

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L00Ninth Distinction. Eleventh Treatise. Of the scritture [records] 208

L01giving the same quantity[?] on the opposite side, that is, if it will be[?] more in dare [debit]. And you will put as much in

L02avere [credit]. And conversely, which thing, how it is to be dictated, was told you above in the preceding chapter. And thus you will have

L03remedied everything. The same would be when he had in the giornale [journal] a superfluous partita [entry], which to you in the

L04quaderno [ledger] was missing in dare or in avere, which would also denote an error in the quaderno. Which

L05must be repaired in the manner contrary to the superfluous one. That is, that you then immediately put the said partita in

L06dare and in avere in the quaderno, making mention of the difference of the day[?], because it will arise much

L07later in the quaderno than it should have. Of which differences, the good quaderniere [ledger keeper] must always make

L08mention of them, why they arise[?], to remove suspicion from the book, in the manner of the good notary in his instruments

L09in which he can neither add nor diminish without particular mention of such increase or

L10indeed decrease. Thus such regard must always be in the good quaderniere[?], so that mercantile reality[?]

L11may duly be maintained. But if the said partita were missing only from dare or from

L12avere, then it is enough that you put it only once on that side where it was missing, with said mentions

L13that is, how by error you have done it, etc. And thus you will have all your partite corrected[?], which, finding them at their

L14scontri [matches] as has been discussed, denotes your quaderno to be correct and well kept. Wherefore note that in the said

L15quaderno there will sometimes be many partite not checked off against the scontro of the giornale because they

L16are not to be found in it. And these will be the resti [remainders] put under deve dare or in avere for saldi [balances] of the partite

L17in carrying them forward as we said in chapter 28. Then by yourself you will find for such resti

L18in the said quaderno their scontri, that is, in dare and in avere, guiding yourself by the number of the folios that in the said

L19partita will be noted. And finding the scontro in their places, judge likewise that the quaderno stands well, etc.

L20And what has been said thus far of the scontro of the quaderno with the giornale, understand that the like must first be

L21done of the memoriale [waste-book or memorial] or else squartafoglio with the giornale day by day, when you should keep a memoriale

L22in the manner that at the beginning of this treatise I told you of it, and thus with all other books you kept. But

L23the last must be the quaderno and the next to last the giornale. Therefore, etc.

L24Of the manner and order of writing the affairs that might occur in the time when the bilancio [balance] is made, that is,

L25when the books are balanced, and how in the old books one must neither write nor introduce anything new

L26in said time and the reason why. Chapter 33.

L27All these things done and observed in order, take care that you do not introduce any further partita

L28in any book prior to the quaderno, that is, in the memoriale and giornale, because the saldo

L29of all the books in its entirety must always be understood as done on one and the same day[?]. But if affairs

L30should occur to you in that interval when you make your saldo or else bilancio, put them in new books

L31into which you intend to make a riporto [carrying forward], that is, in the memoriale or else giornale, but not in the quaderno

L32until you have carried over the resti of the first quaderno. And if you had not yet prepared

L33new books, you will put the affairs with their days aside on a sheet[?] until said books are made. And

L34then there you will put them, all being marked with a new sign. That is, if those that you balance are marked with crosses,

L35mark these with A, etc. How all the partite of the old quaderno should be balanced, and in which

L36and why, and of the summa summarum [sum of sums] of dare and avere, last scontro of the bilancio. Chapter 34.

L37When you have done this with diligence. And you yourself[?] will balance your whole quaderno, partita by partita, in

L38this manner, that first you will begin with the cassa [cash], debtors, goods, and customers. And those

L39you will carry into book A, that is, into the new quaderno, for it is not necessary, as was said above,

L40to put the resti in the giornale. You will sum all their partite in dare and avere, always helping the lesser

L41as I told you above of carrying forward, for this act from one quaderno into another is

L42precisely similar to that and between them there is no other difference except that in that one the resto is carried forward

L43in the same quaderno, and in this one from one book into another. And where in that one you called the folios of

L44that very book, in this one one calls the folios of the following book, so that in the riporto from one book

L45into the other the partita is entered only once for each quaderno. And the last partita always has this prerogative

L46of the quaderni, which no other can ever have, as you have noted in the procedure given. And it must[?]

L47be dictated thus, such riporto: that is, let us suppose that you have Martino debtor for a resto in your quaderno

L48marked with crosses at folio 60 for lire 12, soldi 15, grossi 10, piccioli 26. And you have to carry him into quaderno A at folio 8.

L49in dare it is fitting for you in the book of crosses to help avere, where you will say thus below all the other partite

L50And on day etc., always putting the same day on which you make the bilancio, for himself carried into quaderno

L51A under deve dare for a resto which I here put for the saldo of this one; it amounts, at folio 8, to lire 12, soldi 15, grossi 10, piccioli 26.

L52And you will cross out the said partita in dare and avere diagonally as I taught you in the riporto, putting

L53the sum of the whole partita below in the field of the said partita in dare and in avere, that is, as much on one side as

L54on the other, so that it may appear to the eye at once to stand well and equal[?] as is required for a good saldo, putting in the

L55drawing out the number of the folios of quaderno A where you carry such resto. And then in the quaderno

L56A in dare you will say thus, first putting above at the top of the folio its year, the day in the

L57partita for the reason stated above in chapter 15, that is, Martino of so-and-so etc., deve dare on day etc. for

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L01Ninth Distinction. Treatise XI. Of the scritture [records]

L02he himself for the remainder drawn from the book Croci, entered under deve avere [credit] for the balance of that, amounts at folio 60 to

L03lire 12, soldi 15, grossi 10, piccioli[?] 26. And so you will go on balancing all the partite [accounts] in the book Croci that you intend to carry

L04into quaderno [ledger] A, of cassa [cash], cavedale [capital], movable and immovable goods, debtors, creditors, offices, sensarie [brokerages], weighers

L05of the commune, etc., with whom one is sometimes accustomed to go on a long account, etc. But those partite

L06which you might not wish to carry into the said quaderno A, which could[?] be those that belong[?] only to you.

L07And you are not obliged to record an account of them to anyone, such as merchandise expenses, household expenses, income,

L08outgoings[?] and all extraordinary expenses, rents, pensions[?], fiefs or ground rents[?], etc.; such as these ought to be balanced

L09in the same book Croci in the partita of pro e danno [profit and loss], or surpluses and deficits, or, if you wish to say, profit

L10and loss, in this way: that their dare [debit] you will carry into dare, for those of expenses can rarely be in credit,

L11saying in the balance, supplementing, as has been said several times, always the lesser amount in dare

L12or in avere for pro e danno in this one at so many folios, etc. And so you will have balanced them all in this one of pro[?] e danno,

L13where then, immediately summing its dare and avere, you can[?] know your gain and loss, because

L14in such a balance equality will have been made, that is, the things that had to be deducted will have been deducted, those that

L15had to be added will have been proportionately added in their places. And if in this partita there is more[?]

L16dare than avere, you will have lost that much in your trade since you began it. And if there is more

L17avere, then you will say that you have gained that much in the said time, etc. And when you have seen by this

L18the profit and loss that has resulted for you, then you will balance this one in the partita of cavedale, where at the beginning of your

L19dealings you placed the inventory of all your property. And you will balance it in this way: that if the loss incurred

L20is greater, from which may God guard everyone who truly works as[?] a good Christian, then you will supplement

L21the avere in the usual manner, saying: and on the day, etc., for cavedale in this one for loss incurred at folios, etc., amounts to, etc.

L22And you will strike through the partita diagonally in dare and avere, as above, also placing the sum in the field in dare

L23and avere, which must come out equal. And then in the partita of cavedale in dare you will say: cavedale must dare

L24on the day, etc., for pro e danno, for loss incurred entered in that one under deve avere for its balance, amounts at folios, etc., to

L25lire, soldi, grossi, piccioli[?], etc. And so if profit had resulted, which would be when that of pro e danno was found to have more

L26in avere than in dare, then you would add that much to dare for the balance, naming the cavedale at its folios

L27etc., and to it you would place it in avere together with the other movable and immovable goods, and again in this cavedale,

L28which ought always to be the last partita of all the quaderni, you can[?] always know all your property,

L29adding the debts and credits that you carried into book A, etc. And this one of cavedale of quaderno Croci

L30you will also balance. And you will carry it like the others into quaderno A as remainder and sum, or, if you wish, partita by partita,

L31which you can also do, but it is customary to do it in a sum because the first time all your inventory appears[?]. And

L32remember to name its folios, etc. And then you will arrange all the partite of quaderno A in the alphabet, each

L33in its place, as I told you above, chapter 5. So that you may always easily find your affairs

L34according to their occurrences, and so let the whole first quaderno be balanced with its giornale [journal] and memoriale [waste-book or memorial].

L35And so that the said balance may be clearer, you will make this other check. That is, you will sum on a sheet

L36all the dare of quaderno Croci. And put it at the left hand. And you will sum all its avere

L37and put it at the right hand. And then you will sum these last sums again. And of all those

L38of dare you will make a sum that will be called somma summarum [sum of sums]. And thus you will make a sum of all those of avere

L39which will also itself be called a somma summarum. But the first will be somma summarum of dare and the second[?]

L40is called somma summarum of avere. Now if these two somme summarum are equal, that is, as much

L41is the one as the other, namely[?] that of dare and that of avere, you will infer your quaderno to be well managed,

L42kept and balanced for the reason stated above in chapter 14. But if one of the said somme

L43summarum exceeded the other, it would indicate an error in your quaderno, which then with diligence

L44you will have to find with the industry of the intellect that God has given you and with the art of the ragioni [reckonings]

L45which you will have learned well, which part, as we said at the beginning of this, is supremely necessary

L46to the good merchant; otherwise, not being a good ragioniere [reckoner] in his affairs, he will go groping

L47like a blind man. And much harm may follow for him[?] from it. Therefore with every study and care you will strive above all

L48to be a good ragioniere, for the method, for your convenience, in this sublime work, fully and sufficiently for you

L49I have given you with all its rules duly placed in all their places, just as all of it easily

L50by the table placed at the beginning of this work you can[?] find. And also by the things said here[?] following,

L51as I promised you above in chapter 12, for your greater remembrance I will make an epilogue, that is, a summary

L52essential collection of all the present treatise, which without doubt will be very useful to you. And for me you will remember[?] to

L53pray to the Most High that to His praise and glory I may, from good to better, working[?], proceed, etc.

L54Of the manner and order for knowing how to keep the minor scritture, such as handwritten writings, familiar letters,

L55polizze [bills], proceedings, snie[?] and other instruments, and of the register of important letters. Chapter 35

L56There follows[?] the manner and order of knowing how to keep the minor scritture and evidences[?], such as

L57are handwritten writings of payments made, receipts for cambi [exchanges], for goods given, letters

L58familiar, which things are among merchants of very great esteem and much importance

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L00Ninth Distinction. Eleventh Treatise. Of the scritture [writings] 209

L01tance. And of great danger in losing them and mislaying them. And first, of familiar letters which often

L02between you and your customers may occur. These always lay out and keep on a small bench[?] at the end of the

L03month. And when the month is finished, bind them in a bundle and put them aside, marking on the outside of each the day that you

L04receive it, the day that you answer it. And thus one does month by month. And then at the end of the year, from all these bundles you will make

L05one large bundle and place it and mark its year. And when you want any letter, turn to that one. You will have in

L06your study or writing desk a pocket, in which you will put letters that friends might give you, which you with your own

L07might send to them. If you say that you are sending it to Rome, put it in the pocket of Rome, and if to Florence, in that of Florence

L08etc. And then, at the dispatch of the messenger, take them with your own; send them to your correspondent in that place

L09because serving is always good and also one is accustomed to give his beveraggio [drink money] to be served etc.

L10Around it[?] a band divided as is done into several little pockets, that is, into as many as there are towns and places in

L11which you do your business, as we say: Rome, Florence, Naples, Milan, Genoa, Lyon, London,

L12Bruges etc. And above the said little pockets in order you will write its name, that is, on one you will say Rome, on the other

L13Florence etc., in which then you will put the letters which for those places might be sent to you by some friend

L14who might send it. And when you have made him a reply and sent it, also on the outside of the said letter, as you did

L15for its receipt and by whom. And so likewise you will put mention of the reply and by whom you sent it

L16with its day. Which day must never be lacking in any affair of yours, whether small or great it

L17may be, especially in letters in which one must always put the year, the day and place, your name, which name

L18one is accustomed to put at the foot on the right hand of the letter in a corner. The year with the day and place

L19among merchants one is accustomed to put above at the beginning of the letter. But first, in the manner of a good Christian, you will have

L20always in mind to put the glorious name of our salvation, that is, the sweet name of Jesus, or in

L21its stead the figure of the holy cross, in whose name all our operations must always be begun.

L22And you will do thus: cross, 1494, on day 17 April in Venice. And then continue your saying, that is, dearest

L23etc. But students and other people, such as the religious etc., who do not trade, are accustomed in the place where

L24the letter is made to put below with the day and year. And merchants are accustomed above in the manner

L25said. Otherwise, not putting the day there, there would be confusion. And mockery would be made of you because it is said

L26of the letter that does not have the day noted that it was made at night. And of the one that does not have the place noted it is said

L27that it was made in the other world and not in this one, and beyond the mockery, what is worse, scandal follows from it, as I said.

L28Once you have dispatched its reply, then put it in the appointed place as you have understood. And what

L29we have said of one alone, understand it of all. Whence it is also to be noted that when the letters which you send

L30were of importance, those should first be registered in a separate book appointed only for this,

L31in which registro [register] the letter must be put word for word if it is of great importance, such as

L32are lettere di cambio [bills of exchange] or of goods sent or denari etc., or else register only the substance as a memoriale [waste-book or memorial],

L33saying: on this day etc. we have written to such a one etc. how by such a one etc. we send him such things

L34etc. so[?] by one of his of day so many[?] etc. he commissioned and requested us etc. which we put in a pocket etc. And on the outside, once you have sealed

L35yours which you send and made the address, many are accustomed to put their mark on it

L36on the outside, so that it may be known that it is from merchants, to whom much regard must be had, because

L37they are those, as we said at the beginning of this treatise, who maintain the republics. And for this end of reverence

L38likewise the Most Reverend Cardinals put their distinct name on the outside, so that no one may excuse himself

L39for not knowing whose it was. And much more openly the Holy Father makes his patently open,

L40such as bulls, privileges[?] etc. Although he puts certain more inward things under the seal of the

L41Fisherman etc. Which letters then month by month or year by year you will gather[?] into bundles or files and

L42put them aside in order in a cupboard or secure little loft. And as they arise day by day, so

L43arrange[?] them, so that you may find them again more quickly for your needs. Of which matter I do not care to say more because I know well enough

L44you have understood me etc. Unpaid scritti di mano [notes of hand] of your debtors, as I mentioned to you above

L45in chapter 17, you will keep in another more secret place, such as chests and private boxes etc. And the quietanze [receipts]

L46likewise keep in a safe place in every respect. But when you yourself pay others, the receipt

L47you will have written in a payment booklet as I told you at the beginning, so that it cannot so easily be misplaced

L48and lost. And so you will observe concerning the polizze [slips] that matter, such as notes of sensaria [brokerage] of

L49markets, or of weighers or bollette [certificates] of goods put into or taken out of customs houses by sea or by land and judgments

L50or little papers of consuls or other offices or other instruments of notaries on parchment, which must be put

L51in a place apart. And likewise copies, scritture and proceedings of lawsuits of procurators and advocates. And likewise

L52it is good to have a separate book for reminders, which is called ricordanze [memoranda], in which day by day you will make

L53your remembrances of the things that you feared you might not remember, which could turn to your harm, in which every day

L54at least in the evening before you go to sleep you will cast an eye, whether there were anything to be dispatched or done that had not

L55been dispatched etc., to which, when dispatched, you will give a stroke of the pen. And thus here you will make memory of things that to a neighbor and

L56friend for one or two days you might lend, such as shop vessels, cauldrons and other implements etc. And these

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L00Ninth Distinction. Eleventh Treatise. Of the scritture [writings]

L01similar documents with the other very useful ones given above you will set down etc., more and less adjusting[?] and diminishing

L02according[?] to places and times as it will seem to you through your ingenuity. For it is not possible fully on everything to

L03give, point by point in trade, a rule and information, since, as has been said at other times, it takes more points

L04to make a merchant than a doctor of laws. Therefore etc. Things which have been said thus far, if you learn them well,

L05I am certain you will govern yourself well in all your affairs, by means of your uncommon ingenuity etc.

L06Summary of rules and ways concerning the keeping of a book of merchants. Chapter 36.

L07All the creditors must be put in the book at your right hand. And the debtors at your

L08left hand. All the partite [entries] which are put in the book must be double: that is, if you make a creditor,

L09likewise[?] make a debtor. Each partita, both in dare [debit] and in avere [credit], must contain in itself 3 things, namely

L10the day of payment. The sum of payment. And the cause of payment. The last

L11name of the debit partita must be the first of the credit partita. On that same

L12day on which the debit partita is written, on that same day must be that of the credit.

L13The bilancio [balance] of the book is understood to be a sheet folded lengthwise, on which at the right hand are copied

L14the creditors of the book, and at the left the debtors. And it is seen whether the sum of dare is as much as that of avere.

L15And then the book stands well. The bilancio of the book must be equal, that is, equal must be

L16the sum, I do not say of the creditors, nor of the debtors. But I say the sum of the credit to the sum of the debit.

L17And if it were not, there would be an error in the book. The cash conto [account] must always be debtor.

L18Or else equal. And if it were otherwise there would be an error in the book. One must not and cannot make

L19a debtor in the book without the permission and will of that person who is to be debtor, and if nevertheless that

L20scrittura were made it would be false. Nor likewise can one put either agreements or conditions on a credit without

L21the permission and will of the creditor. And if nevertheless that scrittura were made it would be false. The book must

L22be entirely drawn out in one and the same currency. But within then note[?] well whatever should occur,

L23whether ducati or lire or fiorini or scudi d'oro or whatever it were. But in drawing out it must all be

L24in one and the same currency; as you began the book, so you must continue. The partita of debit

L25or of credit which is made in the cash conto may be abbreviated by whoever wishes, that is, without saying the cause, only

L26say from so-and-so or to so-and-so, because the cause comes to be declared in the opposite partita.

L27Having to make a new conto, one must write on a new page without going back even

L28if behind you found space to put it. One must not write backwards. But always forwards

L29in order as the days of time go, which never return backwards. And if nevertheless one did so,

L30that book would be considered false. If a partita were put in the book by error which should not

L31be, as happens sometimes through forgetfulness, and you wished to stornare [reverse] it, you will do thus: mark

L32that partita in the margin with a cross or a B. And then write a partita opposite, that is, to

L33the opposite of that one in the same conto, that is, if the erroneous partita were creditor, let us suppose for

L34lire 50, soldi 10, denari 6. And you will make it debtor. And you will say: and must dare lire 50, soldi 10, denari 6. These are for the opposite partita

L35marked with a cross, which is reversed because it was erroneous and should not have been. And mark this partita

L36with a cross as the other is, and it is done. When the space of a conto were full so that one could not

L37put more partite in it. And you wished to carry that conto forward. Do thus: look at what is the remainder

L38of the said conto, that is, whether avere or dare remains to it. Now let us suppose that that conto remains avere

L39lire 28, soldi 4, denari 2. I say that you must make a single line on the opposite side without putting the day.

L40And you will say thus: and must dare lire 28, soldi 4, denari 2 for remainder of this conto put at avere in this at folio, and it is done.

L41And the said line must be marked in the margin before it thus, namely Resto, which means remainder,

L42that is, that the said line is not debtor[?] although it is on the debtor’s side. But that credit comes to be

L43transferred by way of the debit. Now you must turn the page and go so far

L44forward that you find a new page. And here make the said conto creditor. And name it and make

L45a new partita without putting the day in it. And you will say thus: so-and-so of[?] so-and-so must avere lire 18, soldi 4, denari 2. These are

L46for remainder of a conto of his taken in this at folio. And this partita must be marked in the margin

L47thus, namely Resto, which means remainder. And it is done. And just as I show you when the conto remains

L48at avere, so also you have to do when it should remain at dare, that is, what you have put on the side of

L49credit put on the side of debit.

L50When the book were entirely full or old and you wished to reduce it to another new book,

L51do thus: first you must see that if your old book is marked on the cover, let us suppose

L52by chance A, it is necessary that on the new book into which you wish to reduce it there be marked on

L53the cover B, because merchants’ books go in order one after another on the letters

L54of A B C etc. And then take the bilancio of the old book, so that it be correct and equal as it ought to be,

L55and from that bilancio copy all the creditors and debtors into the new book, all in order as they

L56stand on the bilancio. And make all the debtors and creditors each separately and leave to each as much space

Zenodo Page 457 (Folio Leaf 210r)

L00Ninth Distinction[?]. Eleventh Treatise. Of the scritture [records] 210

L01As much as you judge you have to work with it[?]. And in each partita [entry] of the debtor you have to say for so much remains

L02to dare [debit] in the old book marked A at folio, and in each partita of the creditor you have to say for so much remains

L03to avere [credit] in the old book marked A at folio. And thus it is brought to the new book. Now to cancel

L04the old book you must extinguish each opened conto [account] with the above-mentioned bilancio [balance], that is, if

L05an account of the old book is creditor, which you will see by the bilancio, you will make[?] it debtor and will say for

L06so much there remains avere to this conto, posted, it must avere in the new book marked B at folio. And thus you will have

L07extinguished the whole old book and opened in the new book. And just as I show you concerning a creditor

L08so you have to do concerning a debtor. Except that where the creditor is made debtor, posted, it must avere

L09And you have to make creditor, posted, it must dare, and it is done.

L10Cases that pertain[?] to putting in the merchants’ book.

L11All the denari in cash that you should find yourself with, which were your own, that is, which you had earned in

L12various times in the past or which had been left to you by your dead relatives, or given by some prince,

L13you will make yourself creditor. And cassa [cash account] debtor. All the jewels and merchandise that were

L14your own which you had earned, or which had been left to you by testament, or which had

L15been given to you. And these things are to be valued each by itself apart from the other, at what they are worth in denari

L16in cash. And as many things as there are, make so many partite in the book and make each debtor and say for so much

L17I find myself valuing this at so many denari etc. Posted, the same as creditor in this at folio. And you will make creditor

L18your conto, that is, yourself, for each partita. But note that these partite are understood not to be

L19less than 10 ducati each, because small things of little value are not put in the book.

L20All the immovable things that you should find yourself with which were your own, such as houses, estates, shops,

L21you have to make the said house debtor and value what it is worth at your discretion in denari in cash. And make

L22yourself creditor for it in your aforesaid conto. And then make the estate debtor by itself and

L23value it as has been said and make yourself creditor for it in your aforesaid conto. And as in the rules I have told you,

L24all the partite must have in them three things, that is, the day and the quantity of the money and the cause.

L25Purchases that you should make of merchandise, or of whatever thing it might be, for denari in cash, you must make debtor that

L26merchandise or that thing and creditor the cassa. And if you said: I bought it for denari in cash as is

L27said. But a banco [bank] paid them for me, or indeed a friend of mine paid them for me. I answer you

L28that in any case you have to make debtor that merchandise as I said above. But where I

L29said you will make the cassa creditor, you have to make that banco, or that friend[?] of yours who has paid them for you, creditor.

L30Purchases that you should make of merchandise, or of whatever thing it may be, for a term of some time, you must make debtor

L31that merchandise and creditor him from whom you bought it for that time. Purchases that you

L32should make of merchandise, or of whatever thing it may be, part for denari and part for time, you must make debtor that merchandise

L33And creditor him from whom you bought it for that time with these terms, that he shall have them, let us say,

L34a third in denari in cash And the remainder in the next 6 months to come: And after this make another partita, that is,

L35debtor him from whom you bought it for that quantity of denari in cash to which that third part amounts which was agreed for cash

L36And creditor the cassa or that banco that should pay them for you. All the sales that

L37you should make of merchandise or of other things you have to do entirely as above except that you have to put the opposite,

L38that is, where above I told you always to make the merchandise debtor, here in the sales you have

L39always to make the merchandise creditor And cassa debtor if it is sold for denari in cash or debtor that banco

L40that had promised them to you And if it is sold for a term, you have to make debtor him to whom you sold it

L41for that term and if it were sold part for denari and part for time you have to do as I showed you above in the purchases

L42those two partite. If you should sell merchandise by baratto [barter], let us say. I have sold libbre [pounds] 1000

L43of English wool in baratto for pepper, that is, for libbre 2000 of pepper; I ask how

L44this scrittura is to be arranged in the book. Do thus: estimate what the pepper[?] is worth at your discretion in denari in cash.

L45Now let us suppose that you value it at ducati 12 the hundred; therefore the 2000 libbre are worth ducati 240

L46in cash. And then you will make the wool creditor for ducati 240, for how much you sold it And observe this manner always in the partite

L47of all the baratti from which one has had 2000 libbre [pounds] of pepper valued at 240 ducati. Posted, said[?]

L48pepper must dare in this at folio. And make the pepper debtor. Denari in cash that you should lend

L49to some friend of yours, you have to make debtor the friend to whom you lent them and creditor the cassa. If you

L50should receive denari in cash on loan from some friend, you have to make cassa debtor and the friend creditor.

L51If you had taken 8, or 10, or 20 ducati to insure a ship or galleys or another thing, you must make

L52sicurtà di navili [insurance of ships] creditor and clarify what and how and when and where and how much per hundred. And debtor the conto

L53of cassa. Merchandise that should be sent to you by others with a commission to sell it or barter it,

L54from which you were to have your provvisione [commission]. I say that you must make debtor in the book that merchandise

L55pertaining (attenere) to so-and-so, for the carriage, or for duty, or for freight or for putting in a warehouse And creditor

L56the conto of cassa. All the expenses on merchandise in denari in cash that you will make, whether for freight, or for duties

L57or transport or brokerage, or carrying, make the cassa creditor. And debtor that merchandise

L58for which you have spent them.

Zenodo Page 458 (Folio Leaf 210v)

L00Ninth distinction. Eleventh treatise. On scritture [records]

L01Cases that happen to be put in the merchant’s ricordanze [memoranda].

L02All the household or shop goods that you have. But they should be in

L03order, that is, all the things of iron separately, with space to be able to add if necessary.

L04And likewise to mark in the margin those that were lost or sold or

L05given away or damaged. But small goods of little value are not meant. And make a record

L06of all the things of brass separately, as has been said. And likewise all the things of tin. And likewise all the things of wood.

L07And so all the things of copper. And so all the things of silver and gold, etc.

L08Always with the space of some leaves to be able to add if necessary, and likewise to give notice

L09of what should be missing. All the malleverie [sureties] or obligations or promises that you should make for some

L10friend, and make clear well what and how. All the merchandise or other things that were left to you

L11in keeping or for safekeeping or on loan by some friend, and likewise all the things that you lent to other

L12friends of yours. All the mercati condizionati [conditional bargains], that is, purchases or sales, as for example a contract, that is, that

L13you send me with the next galleys that will return from England so many cantara [weight units] of dilimistri[?] wool [Anthony Mellor takes dilimistri to describe the type of wool; exact sense unsettled]

L14in case they are good and acceptable. I shall give you so much per cantaro or per hundred or indeed

L15I shall send you in exchange so many cantara of cottons. All the houses or properties or shops

L16or jewels that you rented out for so many ducati, or for so many lire a year. And when you collect the rent, then those

L17dinari must be put in the book as I told you above. Lending some jewel or vessels

L18of silver or gold to some friend of yours for eight or fifteen days, such things are not

L19put in the book, but a record of them is made in the ricordanze, because within a few days you are to have it back[?].

L20And likewise conversely, if similar things were lent to you, you should not put them in the book. But make a record of them

L21in the ricordanze because soon you are to return it.

L22How lire and soldi and denari and piccioli and other abbreviations are written.

L23Lire soldi denari piccioli pounds ounces denari weights grains carats ducati fiorini larghi [broad florins].

L24lire soldi denari piccioli pounds ounces denari weights grani [grains] carats[?] ducati fiorini larghi. How

L25one should dictate the partite [entries] of debtors.

L261493.

L27Lodovico di Piero Forestani

L28on the dare [debit] side on 14 November.

L54on the avere [credit] side on 22 November

L551493, lire 20, soldi 4, denari 2, are for part

L56of payment. And on his behalf

L57has promised[?] them to us at our pleasure Francesco

L58d’Antonio Cavalcanti

L59posted to dare at leaf 2, lire 20, soldi 4, denari 2.

L60Cassa [cash] in the hands of Simone

L61d’Alesso Bonbeni on the avere side on

L6214 November 1493, lire 44, soldi

L631, denari 8, to Lodovico di Piero Forestani

L64in this at leaf 2, lire 44, soldi 1, denari 8. And

L65on 22 November 1493

L66lire 18, soldi 11, denari 6, to Martino di

L67Piero Foraboschi at leaf 2, lire 18, soldi 11, denari 6.

L68Martino di Piero Foraboschi on the avere side

L69on 18 November

L701493, lire 18, soldi 11, denari 6, we

L71promised him at his pleasure for Lodovico

L72di Piero Forestani

L73posted, you should avere[?] in this at leaf 2, lire 18, soldi 11, denari 6. Francesco

L74d’Antonio Cavalcanti

L75on the avere side on 14 November

L761493, lire 62, soldi 13, denari 6, brought

L77he himself cash, posted

L78cassa to dare at leaf 2, lire 62, soldi 13, denari 6.