Closing Procedures in the 15th Century Ledger of Jachomo Badoer, A Venetian Merchant.
分析了威尼斯商人雅各莫·巴多尔在君士坦丁堡的账簿结账程序，包括合伙企业的清算、调整分录和结账方法，发现其账簿虽未平衡但仍使用了余额账户，是早期结账实践的罕见案例。
Abstract ABSTRACT: Jachomo Badoer, a Venetian merchant, spent more than three years trading in Constantinople. His ledger is important because it is the only commerical document written in Constantinople that survived, in its entirety, the conquest by Turkish forces in 1453. Two previous papers describe Badoer's modus operandi, wares traded, multiple currencies used, and his bookkeeping procedures. This article discusses his closing procedures, one of the earliest examples in extant ledgers of the period. A discussion of Badoer's most important partnership venture, the Majorca voyage, is first undertaken and then the winding down of operations and the adjustment procedures and closing of the ledger is explained. Of particular importance is Badoer's lack of concern about his ledger not balancing. Small balances are left in supposedly closed accounts, which preclude the taking of a trial balance. Nevertheless, Badoer does use a balance account to close his ledger, one of the early instances in which such an account is used. On February 26, 1440, Badoer terminated his venture in the Levant, boarded the galleys loaded with his final shipment of wares and set sail for Venice.