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68 [1976]164 69 Rayomnd de Roover[1963]39 70 Rayomnd de Roover[1963]41
17
[ 716 18[ 6 4 3
4 1 726 1402 8000
6 [
10006 9
1 [ 1000 1000 80004 1
736
[ 746
6 1420
Cosimo de' Medici 1389 1461 319 6 Lorenzo 25 1395 1440
[ 756 766 1420
“
Ilarione de’ Bardi 6
2 4000 3 2 16000
8000 6
1 500 75006000 776
15008 1 1500 1500 1 500
5 1
71 Rayomnd de Roover[1963]30 31 72 Rayomnd de Roover[1963]41 73 Rayomnd de Roover[1963]41 42 74 Raymond de Roover[1963] 81 75 Rayomnd de Roover[1963]49 [2001]122 123 76 Rayomnd de Roover[1963]74 77 Rayomnd de Roover[1963]49 [2001]125 126
18
786
1000 7 1 1000 10006000
4 1 796
[ 6
10007000
8 1 [ 1000 1000 7000 41 806
1435 [
Giovanni d'Amerigo Benci (1394-1455) 9
6 “
[ Antonio di Messer Francesco Salutati (1391-1443) 9 6 “
816 2 “
” 4 6
3 2000 2 40004000 4000
6 [ 4 38 1
3 2 “ 6 1 “826
1439 1 20006
3 20006000 836
1440 9 23 6
6 14411441 846
78 Rayomnd de Roover[1963]49 [2001]125 126 79 Rayomnd de Roover[1963]49 [2001]125 126 80 Rayomnd de Roover[1963]49 50 [2001]125 126 81 Rayomnd de Roover[1963]55 56 [2001]132 133 82 Rayomnd de Roover[1963]56 [2001]132 133 83 Rayomnd de Roover[1963]56 84 Rayomnd de Roover[1963]60
19
1451 “
6 7 20004 3 “ 4 856
1451 1451 866 1455 “ 8761457
12 1435 “
[ 886 1464 75 896 1494
8906
6 1426 11 6
[ 9161446926
1466 936
1442 94 14521453 956
6
[ 966
exchange merchandise
85 Rayomnd de Roover[1963]65 86 Rayomnd de Roover[1963]65 87 Rayomnd de Roover[1963]71 88 Rayomnd de Roover[1963]30 58 [2001]110 89 [2001]144 90 [2008a]245 91 [2001]126 92 Rayomnd de Roover[1963]62 63 93 Raymond de Roover[1963]74 94 Rayomnd de Roover[1963]62 95 Rayomnd de Roover[1963]70 96 Raymond de Roover[1963] 108
97 Raymond de Roover[1963] 108 98 Raymond de Roover[1963] 108 109 99 Raymond de Roover[1963] 112 100 Raymond de Roover[1963] 108 101 Raymond de Roover[1963]142 102 [2001]117 103 Raymond de Roover[1963]42 104 Raymond de Roover[1963]2 105 Raymond de Roover[1963] 77 78 81 106 Raymond de Roover[1963] 77 81
21
6 “
[ 1076 branch manager
1086
]1096
[ 6
[
ragione, legal entity1106
6
[ 1116
[ 6
6 “
“
[ 1435 [ 6
107 Raymond de Roover[1963]84 108 Raymond de Roover[1963]6 7 109 Raymond de Roover[1963] 81 110 Raymond de Roover[1963]82 84 111 Raymond de Roover[1963]100
22
1126
1136 5 61146
1156 1455[ 6
2 “
[ 11661176
1186
3 2411966
6
[ 6
1408[ 1206
6
6 14396
1216
112 Raymond de Roover[1963] 81 113 Raymond de Roover[1963]86 114 Raymond de Roover[1963]86 115 Raymond de Roover[1963]86 116 Raymond de Roover[1963] 87 117 Raymond de Roover[1963] 87 118 Raymond de Roover[1963] 87 119 Raymond de Roover[1963] 87 89 120 Raymond de Roover[1963] 89 90 121 Raymond de Roover[1963]48
23
6
1441 1451
1466 14676
1950 13971451
libri segreti, confidential ledger 1226
1441 14511236 26
124 1466 14676
3 6 1[ 61470
108 6 5
4 [ 125
[ 6
6
2[ 1266
14621276
122 Raymond de Roover[1963]4 46 6 123 Raymond de Roover[1963]97 124 Raymond de Roover[1974]152 125 Raymond de Roover[1963]95 126 [1988]43 127 1462 11
24
[
14661286
6 36
1673 1296
[
6
6
6 1441 1441 [ Raymond de Roover
[ 1306 ]
( ― 6)6
1441 11 1
f. s. d. aff.
1463 3 8 4
Raymond de Roover[1963]289 290[2018]66 6
128 Raymond de Roover[1963]74 129 [2018]72 76 130 Raymond de Roover[1963]61 131 3 24 1441 3 24
1441 11 1 Raymond de Roover[1963]60 616
25
(Tavola132)
(no corpo)
(reserve)5,300cameral
florin
700
groat ( )
sopraccorpo, surplus
corpo
sopraccorpo
(undistributed
profits)
(sopraccorpo)
(sopraccorpo)
―
(Goodwill)
f.
7,560
6,587
s.
0
10
d.
0
5
11,707
4,960
14,147
14,901
6,600
6,420
4,238
3,425
7.555
24
0
10
23
0
0
21
0
23
6
0
5
0
0
0
1
0
0
10,000
4,901
0
23
0
0
6,000
600
0
0
0
0
2,400
1,838
0
21
0
1
2,500
925
0
0
0
0
4,200
3,120
235
0
0
23
0
0
0
73.956 15 0
f. s. d. f. s. d. aff.
(sopraccorpo, surplus)
32,000
6,000
6,000
0
0
0
0
0
0
44,000
29,343
0
17
0
8
19,562
4,890
4,890
9
18
18
10
5
5
132 9 Banco
Raymond de Roover[1963]19
26
Giuntino di Guido Giuntini
612
73,956
26
15
4
0
Raymond de Roover[1963]61 ] corpo sopraccorpo
6 9 Raymond de Roover 9surplus6Raymond de Roover
9sopracorpo 9 surplus① ②
③ 1336①9 ② ③
6②
1346 ②
6③
1356
[1366 sopraccorpo
6 1441
corpo, capitalsopraccorpo surplus 1376
corpo1386
[ 6 4 corpo,
133 Raymond de Roover[1963]100 134 Raymond de Roover[1963]101 135 Raymond de Roover[1963]101 136 Raymond de Roover[1963]102 137 Raymond de Roover[1963]60 62 138 Raymond de Roover[1963]62
27
capital sopraccorpo surplus1396
9 [
6
6 [
6 4
6
66
6
6
6
6
66
[
[
66
139 Raymond de Roover[1963]60 62
28
1451 1451 [ Raymond de Roover
[ 1406 ]
( 6)6 1451 3 24
f. s. d. aff.
Tavola
700groat
corpo
800
2,160groat( )
“
―
―
12,952
7,700
11,807
8,400
4,800
10,800
1
0
6
0
0
0
10
0
10
0
0
0
56,459
2,500
3,500
4,800
7,824
8
0
0
0
16
8
0
0
0
2
75,083 24 10
f. s. d. f. s. d. aff.
Piero di Cosimo di Giovannni
Giovvanni di Cosimo di
Giovvanni
Pierfrancesco di Lorenzo di
Giovanni
“
1443
“
13,500
13,500
27,000
0
0
0
0
0
0
54,000
18,000
0
0
0
0
72,000
3,083
0
24
0
10
75,083 24 10
140 Raymond de Roover[1963]66
29
Raymond de Roover[1963]66 ] 1451 corpo sopraccorpo
1441 6
14517 2000 ”
6
Raymond de Roover[1963]67
6 6
1441 6 [ 14511441
6
1466 1467
Raymond de Roover [ 1416
] 6 1467 4 2
141 Raymond de Roover[1963]292 293 298
s. d.
572
418
990
2,248
8,134
36,827
683
18,580
8,161
14,575
12
4
17
1
7
13
13
12
3
0
10
8
6
0
1
9
6
6
11
0
30
1467 4 2
s. d.
143
Francesco Sassetti
6,235
2,143
2,544
2,762
20,453
63
34,202
41,931
3,068
1,602
719
7
5,398
49
12,400
5,575
8,493
8
14
16
8
1
7
16
7
7
17
8
13
6
10
0
5
7
7
0
1
8
4
6
2
9
4
9
6
3
10
6
0
0
6
142 ― Raymond de Roover[1963]295 143 Raymond de Roover[1963]295 19 6
Francesco del Tovaglia142
―
“
2,011
91,222
9,991
4,428
307
1,049
15,777
9
1
13
9
4
19
6
9
6
6
0
0
9
3
107,990 5 3
108,050 13 9
Raymond de Roover[1963]292 ]
31
26,468 12 6
108,050 13 9
Raymond de Roover[1963]293 ]
3 3 1466 64
4 s. d.
Francesco Tovagila ―
3900 2/3
4
2,682
1,300
365
250
63
s.
8
0
12
0
3
d.
0
0
5
0
4
728
4,661
3,630
111
2,600
700
523
12,955
-1,930
10
3
13
18
0
0
10
16
1
6
9
0
0
0
0
0
1
5
4
17
21
46
1,096
188
49
77
40
352
15
25
s.
13
0
12
16
18
11
0
0
0
0
10
d.
0
0
0
6
0
0
8
0
3
0
0
11,025 14 8
-2,532 7 2
8,493 7 6
Raymond de Roover[1963]298 ]
32
6
6 3
6 19144
1456
6
6
6
]
[ 6
6
6
1466
6
3 241476
6
144 Raymond de Roover[1963]295 145 [2018]68 70 146 [2018]62 64 6
6 147 Raymond de Roover[1963]84 89 100
33
148
1496 6
1 2 1
1506 6 Raymond de Roover
“ 1441 14516
1950 1397 1451libri segreti, confidential ledger
[ 6
1511526 1“ [
1536 libri segreti
1546
1556
6
“ [ 6
[ 6 [
148 Raymond de Roover[1963]48 149 Raymond de Roover[1963]89 100 150 Raymond de Roover[1963]100 151 Raymond de Roover[1963]4 46 6
Raymond de Roover 6
Raymond de Roover[1963]4 6 152 cardinal
Raymond de Roover[1963]46 6 153 Raymond de Roover[1963]46 85 154 Raymond de Roover[1963]46 155 Raymond de Roover[1963]96
34
6
66
[ 6
6
6
1441 14516
[ [
6
[ 6
[ 1441 1451
[ 6
6
6
6
6
35
[ 6
1566
[ 6
]
6
6 Haus Fugger
1576 ]
] 6
611 15
16 9158
1596
6
6
156 Raymond de Roover[1963]97 Raymond de Roover[1974]157 158 157 [1994]14 [2012]65 158 16 R. Ehrenberg[1922a], R.
[ Elmar Lutz [1976a]156 6 176 Elmar Lutz [1976a]135 177 Elmar Lutz [1976a]160 178 Elmar Lutz [1976a]202 179 Elmar Lutz [1976a]203 180 Elmar Lutz [1976a]203
39
[ 6 2
1 12 1816
[
[ [ 1826 3
Hauptugut1836
[ 6
[ 6 4
18461856
5[ 1866
3
[ 6
Gesellschafstvertrag6 [
6
181 Elmar Lutz [1976a]210 182 Elmar Lutz [1976a]216 183 Elmar Lutz [1976a]255 [1989] 184 Elmar Lutz [1976a]370 185 Elmar Lutz [1976a]375 186 Elmar Lutz [1976a]461 6 1464
Privileg [
Elmar Lutz [1976a]461 6
[
Heiratsgut [ Elmar Lutz [1976a]467 6
[
[ Elmar Lutz [1976a]467 468 6
40
66
1527 14941502 [
1512 6
6
1494 1494 8 18 3
18761881896
Max Jansen 149810 1906
6 6
Haupugut1916
6
6 2 9
Ulrich Fugger und Gebrüder von Augsburg 6
[
6 3 6
5
5
6
187 [1989]31 Max Jansen[1910]263 268 188 Max Jansen[1910]263 269 189
[
[1989]178 6 190 Max Jansen[1910]30 32 191 Götz Freiherr von Pölnitz[1951]25 Elmar Lutz [1976a]255 255 44
[1989]
41
4 6
6 5
6 6
4 11926
7 66
52 6
3 [ 2 1[ 2 3 2
6 8
6 ① 1 65 36②
6③
6④2 53[ 6 2
6⑤ 6 9 26 2 6
[ 35 5
6 10
6
192 Götz Freiherr von Pölnitz[1951]25
42
6
6
5 8 ①6
[
[ 6
6
6
[
[ 6
[ 6
[
[ 66
6
[ 6
1502 1502 12 23
1936
1494 86 2
1946
1512 3 1506 1510
193 Max Jansen[1910]268 270 194 Elmar Lutz [1976a]212 6
[ Elmar Lutz [1976a]212 6
43
[ 6 1494 21494
9 1511 1494[ 1956 1511 2
6 1512 6
Max Jansen7 1966
1[ [
1976 2 6
6
3
6
6 [ 3 15276
3 6
3 Haupherren[ 6
66
4 9 Jakob Fugger und seiner Gebrüder Söhne 9Jakob Fugger e nepoti 6
56
6 6 7
195 [1989]33 196 Max Jansen[1910]36 37 197
6
44
verwalter 6
6
6
1525 1527
1527 [ 15252 6
8 11986 1527
8 1 6 8 1[
Verwalter [
6
6 1527 12 312 [ 1996
1511 1527 1536 1546200 1527 61527
3 6 1 1527201 2 1527
[ 3
2026
198 Max Jansen[1910]38 39 199 [1989]109 200 [1989]109 6 R.
Arthur H. Woolf [1912] Arthur H. Woolf, A short history of accountants and accountancy,
London (1912) Elmar Lutz [1976a], Die rechtliche Struktur süddeutcher Handelsgesellschaften in der Zeit
der Fugger 1 Darstellung, Mohr Tübinghen (1976) Elmar Lutz[1976b], Die rechtliche Struktur süddeutcher Handelsgesellschaften in der Zeit
der Fugger 2 Urkunden, Mohr Tübinghen (1976) Gerhart Nebinger, Albrecht Rieber [1978], Genelalogie des Hauses Fugger von der Lilie
Stammtafeln, Tübingen Mohr (1978) Götz Freiherr von Pölnitz[1951], Jakob Fugger Quellen und Erläuterungen, Mohr Tübinghen
(1951)
55
Jacob Strieder[1905], Die Inventur der Firma Fugger aus dem Jahre 1527, Tübingen H. Laupp (1905)
Luca Pacioli [1494], “Summa de Arithmetica, Geometria, Proportioni et Proportionarit” (1494)
Littleton, A.C. [1933], Accounting Evolution to 1900, New York Max Jansen[1910], Jakob Fugger der Reiche Studien und Quellen I_Leipzig, Dunkler und
Humblot Penndorf B. [1933], Luca Pacioli: Abhandlung über die Buchhaltung 1494,Stuttgart. R. Ehrenberg.[1922a], Das Zeitalter der Fugger; Gledkapital und Creditverkehr im 16
Jahrhundert Bd. 1. G. Fischer (1922) R. Ehrenberg.[1922b], Das Zeitalter der Fugger; Die Weltbörsen und FinazkrisenBd. 2. G.
Fischer (1922) Raymond de Roover[1963], The Rise and Decline of Medici Bank 1397-1494, W.W.Norton
(1963) Raymond de Roover[1974] , Business, Banking, and Economic thought in Late Medieval and
Early Modern Europe, The University of Chicago Press(1974) Yamey, B.S. [1980 “Early Views on the Origins and Development of Book keeping and
Accounting ” Accounting and Business Research, Vol. X, No. 37 A, pp.81-92. Yamey, B.S. [1981 “Some Reflections on the Writing of a General History of
Accounting ” Accounting and Business Research, Vol. XI, No. 42, pp.127-135.