Pinkes
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Pinkes
A ''pinkes'' (, also ''pinkas'', ; plural: ''pinkasim'', ) is the ledger of a Jewish community, in which the proceedings of and events relating to the community are recorded. Such record book were used to co-ordinate and document organizations in Jewish towns and villages throughout the early modern period in Europe. Origin The term ''pinkes'' is derived from the Greek word πίναξ, meaning a board or writing-tablet. It originally referred to a physical writing-tablet, as described in the Mishnah, which came in three types: # A tablet covered with dust, primarily used for arithmetical calculations, and large enough to serve as a seat; # A tablet covered with a layer of wax, where writing was done using a stylus A stylus (plural styli or styluses) is a writing utensil or a small tool for some other form of marking or shaping, for example, in pottery. It can also be a computer accessory that is used to assist in navigating or providing more precision w ...; and # A sm ...
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Pinkas Kehilat Frankfurt De-Oder P1100275
Pinkas ( he, פנקס) or Pinchas ( he, פנחס) may refer to: * Pinkas (surname), a Jewish surname * Pinkas Braun (1923–2008), Swiss actor * Pinchas Zukerman (born 1948), Israeli-American violinist, violist and conductor * Pinchas Menachem Justman (1848–1920), Hasidic rabbi and publisher of the Jerusalem Talmud * Pinkas Synagogue, Prague, Czech Republic * ''Pinkas haKehilot Pinkas haKehillot or Pinkas Ha-kehilot, ( Hebrew: פנקס הקהילות; notebook of the ewishcommunities; plural: ''Pinkasei haKehillot'') Encyclopedia of Jewish Communities from Their Foundation till after the Holocaust, is the name of each v ...'', volume of a book series on Eastern European countries' Jewish communities See also * * Pinka, a river in Central Europe * Pinka, Greater Poland Voivodeship * Phinehas (other) {{disambiguation, given name ...
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Ledger
A ledger is a book or collection of accounts in which account transactions are recorded. Each account has an opening or carry-forward balance, and would record each transaction as either a debit or credit in separate columns, and the ending or closing balance. Overview The ledger is a permanent summary of all amounts entered in supporting journals which list individual transactions by date. Every transaction flows from a journal, to one or more ledgers. A company's financial statements are generated from summary totals in the ledgers. Ledgers include: *Sales ledger, records accounts receivable. This ledger consists of the financial transactions made by customers to the company. *Purchase ledger records money spent for purchasing by the company. * General ledger representing the five main account types: assets, liabilities, income, expenses, and capital. For every debit recorded in a ledger, there must be a corresponding credit, so that the debits equal the credits in ...
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Jews
Jews ( he, יְהוּדִים, , ) or Jewish people are an ethnoreligious group and nation originating from the Israelites Israelite origins and kingdom: "The first act in the long drama of Jewish history is the age of the Israelites""The people of the Kingdom of Israel and the ethnic and religious group known as the Jewish people that descended from them have been subjected to a number of forced migrations in their history" and Hebrews of historical History of ancient Israel and Judah, Israel and Judah. Jewish ethnicity, nationhood, and religion are strongly interrelated, "Historically, the religious and ethnic dimensions of Jewish identity have been closely interwoven. In fact, so closely bound are they, that the traditional Jewish lexicon hardly distinguishes between the two concepts. Jewish religious practice, by definition, was observed exclusively by the Jewish people, and notions of Jewish peoplehood, nation, and community were suffused with faith in the Jewish God, ...
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Europe
Europe is a large peninsula conventionally considered a continent in its own right because of its great physical size and the weight of its history and traditions. Europe is also considered a Continent#Subcontinents, subcontinent of Eurasia and it is located entirely in the Northern Hemisphere and mostly in the Eastern Hemisphere. Comprising the westernmost peninsulas of Eurasia, it shares the continental landmass of Afro-Eurasia with both Africa and Asia. It is bordered by the Arctic Ocean to the north, the Atlantic Ocean to the west, the Mediterranean Sea to the south and Asia to the east. Europe is commonly considered to be Boundaries between the continents of Earth#Asia and Europe, separated from Asia by the drainage divide, watershed of the Ural Mountains, the Ural (river), Ural River, the Caspian Sea, the Greater Caucasus, the Black Sea and the waterways of the Turkish Straits. "Europe" (pp. 68–69); "Asia" (pp. 90–91): "A commonly accepted division between Asia and E ...
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Mishnah
The Mishnah or the Mishna (; he, מִשְׁנָה, "study by repetition", from the verb ''shanah'' , or "to study and review", also "secondary") is the first major written collection of the Jewish oral traditions which is known as the Oral Torah. It is also the first major work of rabbinic literature. The Mishnah was redacted by Judah ha-Nasi probably in Beit Shearim or Sepphoris at the beginning of the 3rd century CE in a time when, according to the Talmud, the persecution of the Jews and the passage of time raised the possibility that the details of the oral traditions of the Pharisees from the Second Temple period (516 BCE – 70 CE) would be forgotten. Most of the Mishnah is written in Mishnaic Hebrew, but some parts are in Aramaic. The Mishnah consists of six orders (', singular ' ), each containing 7–12 tractates (', singular ' ; lit. "web"), 63 in total, and further subdivided into chapters and paragraphs. The word ''Mishnah'' can also indicate a single paragraph of ...
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Wax Tablet
A wax tablet is a tablet made of wood and covered with a layer of wax, often linked loosely to a cover tablet, as a "double-leaved" diptych. It was used as a reusable and portable writing surface in Antiquity and throughout the Middle Ages. Cicero's letters make passing reference to the use of ''cerae'', and some examples of wax-tablets have been preserved in waterlogged deposits in the Roman fort at Vindolanda on Hadrian's Wall. Medieval wax tablet books are on display in several European museums. Writing on the wax surface was performed with a pointed instrument, a stylus. A straight-edged spatula-like implement (often placed on the opposite end of the stylus tip) would be used as an eraser. The modern expression of ''"a clean slate"'' equates to the Latin expression ''"tabula rasa"''. Wax tablets were used for a variety of purposes, from taking down students' or secretaries' notes to recording business accounts. Early forms of shorthand were used too. Use in antiquity ...
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Stylus
A stylus (plural styli or styluses) is a writing utensil or a small tool for some other form of marking or shaping, for example, in pottery. It can also be a computer accessory that is used to assist in navigating or providing more precision when using touchscreens. It usually refers to a narrow elongated staff, similar to a modern ballpoint pen. Many styluses are heavily curved to be held more easily. Another widely used writing tool is the stylus used by blind users in conjunction with the slate for punching out the dots in Braille. Etymology The English word ''stylus'' has two plurals: ''styli'' and ''styluses''. The original Latin word was spelled ; the spelling ''stylus'' arose from an erroneous connection with Greek (), 'pillar'.''Oxford Latin Dictionary'', s.v. "stilus" (2012). The Latin word had several meanings, including "a long, sharply pointed piece of metal; the stem of a plant; a pointed instrument for incising letters; the stylus (as used in literary composi ...
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Accounting Journals And Ledgers
Accounting, also known as accountancy, is the measurement, processing, and communication of financial and non financial information about economic entities such as businesses and corporations. Accounting, which has been called the "language of business", measures the results of an organization's economic activities and conveys this information to a variety of stakeholders, including investors, creditors, management, and regulators. Practitioners of accounting are known as accountants. The terms "accounting" and "financial reporting" are often used as synonyms. Accounting can be divided into several fields including financial accounting, management accounting, tax accounting and cost accounting. Financial accounting focuses on the reporting of an organization's financial information, including the preparation of financial statements, to the external users of the information, such as investors, regulators and suppliers; and management accounting focuses on the measurement, ana ...
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