Genoa 1340, Double Entry, and ‘Gold Coasting’
Journal: De Computis - Revista Española de Historia de la Contabilidad
Year: 2025

The objective of this study is to contribute to the existing literature on the history of accounting by expanding the knowledge of one of the most famous government account books from the medieval period kept using the double entry method. In doing so, particular attention is paid to the influence of political and religious factors on the organisation of accounting and the peculiarities of the accounting for merchandise trading. The result of a detailed study of the Cartullarium Massariorum ledg