Merchant's Ledger: Balanced Debit and Credit Accounts
Two Latin bookkeeping columns closing on the same £1208.10.0, with faint machine sketches
The sheet carries a two-column account in Latin: a left column of credit entries and a right column of debit entries, each naming parties, citing ledger folios (304, 320, 145, 32, 299, 71 and others), dates and sums in pounds and soldi. Both columns close on the identical total of 1208 pounds 10 soldi, so the page is a balanced reckoning. Faint pen sketches of mechanical apparatus, a beam-hoist and a cylindrical drum, are drawn among and beneath the writing. These are much lighter than the bookkeeping and further untranscribed jottings are present in the margins.
On this page
Left column: credit entries (Vignola and others)
A column of credit entries opens with Antonius Vignola and runs through sums entered to the credit of Blasio, Johaninus and Gabriele Vignola. Each is keyed to a ledger folio (304, 320, a green book on folio 145) and a date, with amounts in pounds and soldi written in Roman numerals. The column closes on the total 1208.10.0.
Right column: debit entries balancing to the credits
The right column lists matching debit entries against Ambrosino de Caxate, Johaninus de Fossano, Christoforo Gafforio, Johanninus de Lature, Petrino de Ripalta and Rolando de Sabandia. Each carries a folio reference and a date running from January to December, with sums again in pounds and soldi. The debit side closes on the same 1208.10.0, balancing the credits.
Faint mechanical sketches among the accounts
Beneath and among the account text, faint pen sketches of mechanical apparatus are visible. They include an inclined beam-hoist toward the upper right and a cylindrical drum or roller. Drawn far more lightly than the bookkeeping, they are not part of the transcribed text.