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Amatino Manucci
Amatino Manucci was a merchant based in Nîmes, France, in the last 13th century, whose work includes the earliest extant accounting of double-entry bookkeeping. Manucci kept the accounts for Giovanni Farolfi & Company, a merchant partnership based in Nîmes, France. Manucci was a partner for the Salon, South of France branch. The writing, entirely in Manucci's hand, is neat, legible, and mostly well preserved. Financial records from 1299—1300 survive that he kept for the firm's branch in Salon, Provence. Although these records are incomplete, they show enough detail to be identified as double-entry bookkeeping. These details include the use of debits and credits Debits and credits in double-entry bookkeeping are entries made in account ledgers to record changes in value resulting from business transactions. A debit entry in an account represents a transfer of value ''to'' that account, and a credit en ... and duality of entries. "No more is known of Amatino Manucci, than ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Nîmes
Nîmes ( , ; oc, Nimes ; Latin: ''Nemausus'') is the prefecture of the Gard department in the Occitanie region of Southern France. Located between the Mediterranean Sea and Cévennes, the commune of Nîmes has an estimated population of 148,561 (2019). Dubbed the most Roman city outside Italy, Nîmes has a rich history dating back to the Roman Empire when the city had a population of 50,000–60,000 and was the regional capital. Several famous monuments are in Nîmes, such as the Arena of Nîmes and the Maison Carrée. Because of this, Nîmes is often referred to as the " French Rome". Origins Nimes is situated where the alluvial plain of the Vistrenque River abuts the hills of Mont Duplan to the northeast, Montaury to the southwest, and to the west Mt. Cavalier and the knoll of Canteduc. Its name appears in inscriptions in Gaulish as ''dede matrebo Namausikabo'' ("he has given to the mothers of Nîmes") and "''toutios Namausatis''" ("citizen of Nîmes"). Nemausus was the ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Double-entry Bookkeeping
Double-entry bookkeeping, also known as double-entry accounting, is a method of bookkeeping that relies on a two-sided accounting entry to maintain financial information. Every entry to an account requires a corresponding and opposite entry to a different account. The double-entry system has two equal and corresponding sides known as debit and credit. A transaction in double-entry bookkeeping always affects at least two accounts, always includes at least one debit and one credit, and always has total debits and total credits that are equal. The purpose of double-entry bookkeeping is to allow the detection of financial errors and fraud. For example, if a business takes out a bank loan for $10,000, recording the transaction would require a debit of $10,000 to an asset account called "Cash", as well as a credit of $10,000 to a liability account called "Notes Payable". The basic entry to record this transaction in a general ledger will look like this: Double-entry bookkeeping is ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Debits And Credits
Debits and credits in double-entry bookkeeping are entries made in account ledgers to record changes in value resulting from business transactions. A debit entry in an account represents a transfer of value ''to'' that account, and a credit entry represents a transfer ''from'' the account. Each transaction transfers value from credited accounts to debited accounts. For example, a tenant who writes a rent cheque to a landlord would enter a credit for the bank account on which the cheque is drawn, and a debit in a rent expense account. Similarly, the landlord would enter a credit in the rent income account associated with the tenant and a debit for the bank account where the cheque is deposited. Debits and credits are traditionally distinguished by writing the transfer amounts in separate columns of an account book. Alternately, they can be listed in one column, indicating debits with the suffix "Dr" or writing them plain, and indicating credits with the suffix "Cr" or a minus si ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Italian Accountants
Italian(s) may refer to: * Anything of, from, or related to the people of Italy over the centuries ** Italians, an ethnic group or simply a citizen of the Italian Republic or Italian Kingdom ** Italian language, a Romance language *** Regional Italian, regional variants of the Italian language ** Languages of Italy, languages and dialects spoken in Italy ** Italian culture, cultural features of Italy ** Italian cuisine, traditional foods ** Folklore of Italy, the folklore and urban legends of Italy ** Mythology of Italy, traditional religion and beliefs Other uses * Italian dressing, a vinaigrette-type salad dressing or marinade * Italian or Italian-A, alternative names for the Ping-Pong virus, an extinct computer virus See also * * * Italia (other) * Italic (other) * Italo (other) * The Italian (other) * Italian people (other) Italian people may refer to: * in terms of ethnicity: all ethnic Italians, in and outside of Italy * in t ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
13th-century Italian People
The 13th century was the century which lasted from January 1, 1201 ( MCCI) through December 31, 1300 ( MCCC) in accordance with the Julian calendar. The Mongol Empire was founded by Genghis Khan, which stretched from Eastern Asia to Eastern Europe. The conquests of Hulagu Khan and other Mongol invasions changed the course of the Muslim world, most notably the Siege of Baghdad (1258), the destruction of the House of Wisdom and the weakening of the Mamluks and Rums which, according to historians, caused the decline of the Islamic Golden Age. Other Muslim powers such as the Mali Empire and Delhi Sultanate conquered large parts of West Africa and the Indian subcontinent, while Buddhism witnessed a decline through the conquest led by Bakhtiyar Khilji. The Southern Song dynasty would begin the century as a prosperous kingdom but would eventually be invaded and annexed into the Yuan dynasty of the Mongols. The Kamakura Shogunate of Japan would be invaded by the Mongols. Gorye ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Year Of Birth Missing
A year or annus is the orbital period of a planetary body, for example, the Earth, moving in its orbit around the Sun. Due to the Earth's axial tilt, the course of a year sees the passing of the seasons, marked by change in weather, the hours of daylight, and, consequently, vegetation and soil fertility. In temperate and subpolar regions around the planet, four seasons are generally recognized: spring, summer, autumn and winter. In tropical and subtropical regions, several geographical sectors do not present defined seasons; but in the seasonal tropics, the annual wet and dry seasons are recognized and tracked. A calendar year is an approximation of the number of days of the Earth's orbital period, as counted in a given calendar. The Gregorian calendar, or modern calendar, presents its calendar year to be either a common year of 365 days or a leap year of 366 days, as do the Julian calendars. For the Gregorian calendar, the average length of the calendar year (the mea ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
