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Amatino Manucci
Amatino Manucci was an Italian merchant based in Nîmes, France in the late 13th century, whose work includes the earliest extant accounting of double-entry bookkeeping, although he is not credited for inventing this accounting technique. 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 ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Nîmes
Nîmes ( , ; ; Latin: ''Nemausus'') is the Prefectures in France, prefecture of the Gard Departments of France, department in the Occitania (administrative region), Occitanie Regions of France, region of Southern France. Located between the Mediterranean Sea and the Cévennes, the Communes of France, commune of Nîmes had an estimated population of 148,561 in 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'' ... [...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; this is based on the fundamental accounting principle that for every debit, there must be an equal and opposite 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 in the bank's books would require a DEBIT of $10,000 to an asset account called "Loan Receivable", as well as a CREDIT of $10,000 to an asset ... [...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 typically increase the value of assets and expense accounts and reduce the value of liabilities, equity, and revenue accounts. Conversely, credits typically increase the value of liability, equity, and revenue account and reduce the value of asset and expense accounts. Debit ... [...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, a Romance ethnic group related to 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 marination * Italian or Italian-A, alternative names for the Ping-Pong virus, an extinct computer virus * ''Italien'' (magazine), pro-Fascist magazine in Germany between 1927 and 1944 See also * * * Italia (other) * Italic (other) * Italo (other) * The Italian (other) The Italian may refer to: * ''The Itali ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
13th-century Italian People
The 13th century was the century which lasted from January 1, 1201 (represented by the Roman numerals 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) and the destruction of the House of Wisdom. 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 earliest Islamic states in Southeast Asia formed during this century, most notably Samudera Pasai Sultanate, Samudera Pasai. The Kingdoms of Sukhothai Kingdom, Sukhothai and Hanthawaddy Kingdom, Hanthawaddy would emerge and go on to dominate their surrounding territories. Europe entered the apex of the High Middle ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Year Of Birth Unknown
A year is a unit of time based on how long it takes the Earth to orbit the Sun. In scientific use, the tropical year (approximately 365 solar days, 5 hours, 48 minutes, 45 seconds) and the sidereal year (about 20 minutes longer) are more exact. The modern calendar year, as reckoned according to the Gregorian calendar, approximates the tropical year by using a system of leap years. The term 'year' is also used to indicate other periods of roughly similar duration, such as the lunar year (a roughly 354-day cycle of twelve of the Moon's phasessee lunar calendar), as well as periods loosely associated with the calendar or astronomical year, such as the seasonal year, the fiscal year, the academic year, etc. Due to the Earth's axial tilt, the course of a year sees the passing of the seasons, marked by changes in weather, the hours of daylight, and, consequently, vegetation and soil fertility. In temperate and subpolar regions around the planet, four seasons ar ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
