The Genoese Commune Massari＇s Ledger of 1340： The First Computer Modeling Experience and Its Results  

作　　者：Mikhail I. Kuter M. M. Gurskaya O. A. Sidiropulo 

机构地区：[1]Kuban State University, Krasnodar, Russia

出　　处：《Journal of Modern Accounting and Auditing》2013年第2期212-229,共18页现代会计与审计（英文版）

摘　　要：Since 1865, the scholars from different countries have been studying the Genoese Massari＇s ledger of 1340. The authors have used a fundamentally new approach when studying this famous register. The authors have also analyzed the full-scale financial processes （from registering the expenses of the commune to their coverage by revenue） instead of analyzing some separate transactions which could prove the presence of the double-entry when registering each economic fact. This becomes possible as a result of the reconstruction of medieval entries and registers in the form of a modem account and the construction of the computer model of the whole ledger of 1340. The model of the system is formed according to seven summits of the revenue of the commune, which are distributed upon many factors of registered expenses and united into 17 reporting points. The special attention is paid to the date of the transaction. The authors have found many answers to some questions which were mysteries before. The explanation is given to the sales of goods below the purchasing price and to the exchange of money with significant losses.

关 键 词：single-entry accounting double entry double-entry bookkeeping Massari book Genoa municipality thebudget incomes and expenses the sales of goods at below purchasing price 

分 类 号：TP273.5[自动化与计算机技术—检测技术与自动化装置] TK421.5[自动化与计算机技术—控制科学与工程]