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| Author: | Yamey, B. |
| Title: | The "particular gain or loss upon each article we deal in": an aspect of mercantile accounting, 1300-1800 |
| Journal: | Accounting, Business and Financial History
2000 : VOL. 10:1, p. 1-12 |
| Index terms: | LOSS ACCOUNTING COMPARATIVE ADVANTAGE |
| Language: | eng |
| Abstract: | Merchandise accounts for each category of goods, voyage or venture are a prominent feature of many ledgers of the period 1300 to 1800. The characteristics of these accounts and the users to which such accounts were put are considered. A major feature of many ledgers of the period from the fourteenth to the eighteenth century in Western Europe is that they contain separate accounts for each of various types of goods or for particular lots of "parcels" of goods. |
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