Mercantile ledger: debit and credit accounts
Two columns of Latin bookkeeping with folio and date references, in lire, soldi and denari, August-September.
The whole sheet is a page of double-entry mercantile bookkeeping in an abbreviated Latin hand. A left-hand column headed 'Antonius Scottus debet dare' (owes) lists entries credited to Francischo Sugono and Gasparo de Comite, each keyed to a folio number and a date in August, with a running total of 4394.10.9. The right-hand column, 'debet habere' (is owed / must have), records debits against Francischo Sugono, Iohanni Antonio Casabobo, Pagano de Florentio, Spinolo de Birago, Iohannino Sugono and Iohanni de Applano across August and into September. All sums are given in lire, soldi and denari.
On this page
Left column: 'debet dare' (owes)
Antonius Scottus owes: sums entered to the credit of Francischo Sugono (folio 192) and repeatedly to Gasparo de Comite (folio 226), each dated in August and keyed to a folio, for example 1241 lire 13s 6d and 805 lire 10s 6d. The column closes with a running total of 4394 lire 10s 9d.
Right column: 'debet habere' (is owed)
The credit side lists debits entered against Francischo Sugono, Iohanni Antonio Casabobo, Pagano de Florentio, Spinolo de Birago, Iohannino Sugono and Iohanni de Applano, each tied to a folio number and a date from early August into September. Amounts range from small sums such as 79 lire 7s 6d up to 1200 lire.