Abstract
The paper allows to consider the characteristic features of the recording of income and outgoing of monetary resources in the accounting books of Francesco di Marco Datini’s company in Pisa in 1394–1395. This allows, along with the study of the features of accounting techniques and other accounting objects, to form a full picture of the organization of accounting procedures in companies and individual enterprises of medieval Europe. This issue was not sufficiently presented in the accounting literature earlier, but the presence of cash registers maintenance in medieval companies was repeatedly discussed as one of the prerequisites for the emergence and development of double-entry bookkeeping.
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Kuter, M., Gurskaya, M., Bagdasaryan, R. (2020). Francesco Datini’s «Entrata e Uscita» of the Second Company in Pisa. In: Antipova, T. (eds) Integrated Science in Digital Age. ICIS 2019. Lecture Notes in Networks and Systems, vol 78. Springer, Cham. https://doi.org/10.1007/978-3-030-22493-6_12
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