Merchant's ledger: debit and credit accounts (1444)
Two Latin columns of sums owed and owing, cross-referenced to a bound account-book by folio and date
A double-column bookkeeping page written in Latin, recording sums entered to the debit and credit of a merchant named Ambrosius de Homate against many named counterparties. Each entry cites a folio of the account-book, a day in the autumn calendar (August through November), and a value in lire, soldi and denari. The right column closes with a total of 1381 lire, 2 soldi, 10 denari and refers to the year 1444, showing this is an older commercial document on a sheet later gathered into the Codex Atlanticus.
On this page
Left column: credits entered against Ambrosius de Homate
The left column lists successive 'Item' entries, each noting a person credited (Alessandro de Castigniolo, Donato de Comite, Filippo de Fossato, Evangelista de Dugnano and others), the folio of the book where it is recorded, and a date from the first of September into October. Sums run from a few soldi to several hundred lire, such as 480 lire for a missal and 163 lire on the first of September.
Right column: debits and a closing total of 1381 lire
The right column records debit entries against further named parties (Giovanni Michele de Gallinis, Pietro Pusche, Mathia de Lucha, Lauro de Laporta and others), again with folio references and dates. One line runs through a son, Paulino, up to the 28th of February of the year 1444. The column ends with a summed total of 1381 lire, 2 soldi, 10 denari.
