Lodovico Flori's "Treatise on Household Accounting" for the Jesuit Order (1636) a Critical Translation / Alan Sangster, Massimo Costa, Giuseppina Tranchina.

Author/creator Flori, Lodovico
Other author Sangster, Alan
Format Electronic
Publication InfoLeiden : Brill, [2025]
Descriptionpages cm
Supplemental ContentFull text available from eBooks on EBSCOhost
Subjects

Uniform titleTrattato del modo di tenere il libro doppio domestico col suo essemplare. English http://id.loc.gov/resources/hubs/f58969bf-102d-f1f7-5357-7d5242632f00
SeriesJesuit studies (Leiden, Netherlands), 22143289 ; 51
Contents Notes about This Book, the Translation, and of the Text -- 1. The Translation -- 2. The Bookkeeping Method -- 3. Teaching the Method-Personification of Accounts -- 4. The Final Stage of the Method-Closing the Ledger -- 5. Difficulties Faced by Readers-Ambiguity -- 6. What Was Included in Flori's libro doppio accounting system -- 7. What Was Excluded from Flori's libro doppio accounting system -- 8. The Bookkeeping Treatment of Permanent Assets -- 9. The Bilancio, or Balance Sheet -- 10. Inconsistency between the Exemplar Account Books and the Instruction in the Text -- 11. The Influence of Stewardship on the Accounting System -- 12. Accounting Policies -- 13. Monitoring Progress-Forecasting -- 14. Flori's Book and Economic History -- 15. Flori's Book Compared to Pacioli's -- 16. The Place of Flori's Book in Accounting History -- Translation of Lodovico Flori's "Trattato del modo di tenere il libro doppio domestico col suo essemplare" -- The Author to the Reader -- Instruction of the Method that Should Be Used to Keep the Books of Accounts for the Houses and Colleges of the Society of Jesus in this Kingdom of Sicily -- Table of the Chapters Contained in the Three Parts of the Preceding Instruction -- Some Advice on the Method of Keeping the Book of Capital -- Bibliography -- Index.
Abstract "This is the first critical translation into English of Fr. Lodovico Flori's manual, published in 1636. Originally written in Sicilian-infused Italian for administrators within the houses and colleges of the Jesuit Order, it is widely considered to be an outstanding example of its type published before 1800. Its focus is the records of all transactions, the double entry method of bookkeeping adopted, and the organization of the accounting system. Its goal was to best serve the needs of the institutions of the Jesuit Order, while complying with the tenets, mores, and rules of the Order. It represents a landmark in the use of accounting technology in administration and management. Its use of accounting to serve administrative needs predicted how income and wealth are calculated today, predating commercial practice by over 100 years"-- Provided by publisher.
Bibliography noteIncludes bibliographical references and index.
Access restrictionAvailable only to authorized users.
Technical detailsMode of access: World Wide Web
Genre/formElectronic books.
LCCN 2025044031
ISBN9789004742482 hardback
ISBNebook

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