Account Ledger: Debts and Credits in Milanese Lire
Two columns of a bookkeeping account with names, folio references and sums
The sheet holds a mercantile double-entry account written in Latin and Italian abbreviations, with a debit column on the left and a credit column on the right. Entries name individuals such as Stefanino, Lorenzo Zucca, Iacopo de' Medici, Vitaliano de' Vitaliani and Alessandro da Castiglione, each with a date and a sum in lire, soldi and denari, and cross-references to other folios of the ledger. Much of the writing is faded and fragmentary, and several readings remain uncertain.
On this page
Left column: debit entries (debet dare)
A list of amounts owed, with names and dates through late October and early November and sums in lire, soldi and denari (for example £33, £50, £100 and £228 s.2 d.9), including a credit noted to Vitaliano de' Vitaliani referenced to folio 298.
Right column: credit entries (debet habere) and total
Entries of what is owed to the account holder, cross-referenced to folios 196 verso and 140, including a balance of £650, a sum for Lanfranco da Fisino and a charge for the agio on coined money, closing with the figure 877.2.6.
