During the second half of the twelfth century the "accomandatio" was a well-defined business contract in Genoa. These old Genoese documents reveal some important economic pehnomena, such as the process of capital accumulation and the clear...
We are now able to date the origin of bookkeeping through the fortunate discovery of a specimen drawn up at the end of the 11th century or in the first decade of the 12th century by a Pisan shipbuilder to record expenditures incurred in the...
