Account Books Research Articles

Community of Practice in the Mercers of the City of London

This article tests the applicability of the community-of-practice framework to the process of vernacularisation of the earliest extant account book written by the Mercers’ guild of London between 1347–1348 and 1463–1464. Its records have been informative of the satisfactory applicability of social constructs from the two early sociolinguistic waves, such as time and age and social networks, to related multilingual phenomena, such as codemixing and language maintenance and shift. My analysis shows that the replacement of Latin and French by English as the main language for the different sections of that earliest extant account book began, developed, and ended when the administration of the Mercers’ guild of London was being controlled and recorded –at least partially– by warden-bookkeepers connected through regular and strong contact with each other. Furthermore, their use of the English vernacular was influenced by the previous and simultaneous contact with other records in the same vernacular.

Surviving Hebrew Accounts From the European Genizah. The Earliest Ledger of a Jewish Pawnshop in Italy

This study presents an original manuscript of the European Genizah containing the earliest account book of a Jewish moneylender in Italy. This document, which dates back to the early fifteenth century, sheds new light on the economic history of the Jews, credit issues in north Italy, Jewish–Christian economic relations and material culture through references to pawned objects, as well as the history of accounting practices. Its paper leaves were dismembered and reused to bind a different book of Italian origin. As with thousands of other fragments found in bindings across Europe, the recycling of codices paradoxically assured their survival. The sheets of the ledger were discovered, detached and conserved when the manuscript was restored at the end of the nineteenth century.

<em>Three Wedding Journeys, Three Financial Records: Logistics, Court, Princess’s Agency</em>

Through a close reading of account books related to the three mid-sixteenth-century wedding journeys—of Sophie of Jagiellon (1522–1575), Elizabeth of Habsburg (1554–1592), and Anne of Habsburg (1549–1580)—this study examines the overall financing of the bridal transfer, including paying the retinue, provisions, and logistical issues, while also investigating the economic agency of the princely brides in early modern Europe. In the first part, the article offers a brief typology of financial arrangements between the matrimonial parties and then discusses third-party involvement, in the form of the free-of-cost hosting of the princesses. Moving into the second part, the study analyses the salaries of the entourage members and sheds light on travel-related details, such as food or navigation. Based on the financial records, the last part scrutinises the princesses’ activity, arguing that these women were active agents, entering into a dialogue with people they encountered. This was expressed in remuneration for overnight stays, services, gifts, or alms for the poor or new-born children.

The account book of the waqf of Hadži Alija from Brčko in the Archive of the Francke Foundation in Halle

The account book of the waqf of Hadži Alija from Brčko in the Archive of the Francke Foundation in Halle

Pre-industrial ‘charity land’ and the dynamics of rural poverty in south-west England, 1656–1739: a case study

Abstract Post-enclosure charity lands in the period before the establishment of the charity commission in 1818 pose some fundamental questions. The amount and types of payment that recipients received, how they shifted over the period, and how the spectrum of relief adjusted to the massive macro-level changes – particularly the improvement in poor labourers’ standards of living that occurred between c.1660 and c.1760 – are all of interest. By focusing on a dataset derived from an account book for a charity in Mere (Wiltshire) between 1656 and 1739, this paper reveals how the parish authorities coped with the developing economic polarities in rural society and made changes over time in the size and significance of the doles made from the funds arising from the charity lands, indicating the inextricably mixed nature of welfare – the balance between the different financial resources available both from formal relief and parish charities – in this period.

An Investigation on the Impact of Financial Literacy and the Survival of Small and Medium Scale Enterprises in Yenagoa, Bayelsa State

Small and medium scale enterprises bring about development and creates job for the majority of citizens in a society. No economy has ever grown without taking great majors in ensuring their survival in the world. The recent call for foreign workers in Europe and America is to care for this sector of the economy. Nigeria has continued to experience a constant failure of these enterprises over the years, and it has become necessary to seek for solutions to enable the survival and these enterprises and to see them grow to partnerships and limited liability companies. This study takes a look at the use of financial literacy and proper accounting record keeping as a solution to the problem. A questionnaire was used to collect primary data from small and medium scale enterprises in Yenagoa, Bayelsa state. The data was analyzed with simple percentage and correlation. The results show that having a good knowledge of finance and preparing proper books of account has a positive and significant relationship with the survival and profitability of small and medium scale enterprises in Yenagoa, Bayelsa State. The study recommended that small and medium scale enterprises should prepare annual reports and submit them to the ministry of trade and industry for auditing.

Pelatihan Manajemen Keuangan dalam Pengembangan Usaha Kecil Menengah

The problem found is that the limited ability of small business actors to manage their business finances has resulted in a poor financial managemeny system that does not yet use the accounting bookkeeping model in financial management. This service aims to help small business actors with defficukties in managing their finances. This Community service uses a participatory action based method which is carried out in Bopoma Village, west Golewa District Ngada Regency. The results of activities can provide serious understanding to small and medium business actors about better financial management. This activity process can increase the knowledge of business actors. The conclusions that can be drawn in this training have a positive effect on small business actor to get to know financial cash flow in depth, create simple financial accounting books, hel ensure that business ventures have sufficient funds to meet financial obligations, overcome financial challenges and take advantage of business growth opportunities, in creating a comprehensive budget.

Cloud Technology-Based Auditing and Accounting Services: General Outlook, Conditions, Issues and Review of Nigerian Accounting System

The purpose of this paper is to identifying the impact of Cloud Computing on the Elements of the Accounting and auditing Information System represented by: Establishment "Accounting Entity and internal controls.", Financial Operations, Documents, Accounting Books, Financial Reporting, Users, Procedures, Software, Physical Devices. Cloud technology-based auditing and accounting is one of the most promising and anticipated technologies in recent years. The technology is not a new concept for most of the sectors and with proper planning could increase operational efficiency. Integration of accounting and auditing informa Change in platform from in-house to cloud solution cannot change the role of the accounting information systems as a base for providing the financial information for decision-making to internal and external users, and therefore auditors will need to assess the risks associated with cloud accounting and they must gain knowledge of the new environment. Cloud technology-based auditing and accounting brought changes to auditing procedures but Security has been always raised as one of the most critical issues of cloud computing where resolving such an issue would result in constant growth in the use and popularity of the cloud. Security requirements represent a major issue that has to be met in order of easing some of these obstacles (Alam, 2020). As the focus is on information governance, IT management, network, data, contingency and encryption controls, auditors should have the appropriate knowledge of these areas and (as cloud technology-based auditing and accounting services depends on web services). Cloud accounting software enables its users a real time access to business finances, easy set up and easy use, access to information from anywhere, work with sales force, to synchronize instantly with bank, make tax returns precise and effortless. Cloud technology-based auditing and accounting offers a short implementation time and

현행 노조회계시스템의 내용과 회계부정방지방안에 관한 고찰

Public institutions or social organizations that have received financial support from the government must submit accounting-related data for the financial support they have received in accordance with relevant laws or have them accounted for by separate accounting in accordance with relevant laws and have them undergo periodic internal or external audits. there is. However, in Korea’s Trade Union Act, not only is the qualification of a union auditor and the scope of audit data that union members can request unclear, but also the scope of data reporting to administrative authorities is limited to cases requested by administrative authorities. There are limits to preventing fraud and corruption. There are cases of embezzlement or misappropriation of labor union fees by executives such as the head of a labor union, and suspicions of embezzlement of government subsidies are being raised. In order to secure the transparency of labor union accounting, there have been cases where the government has not submitted relevant data even though the government requested the labor union to submit the cover and inlay of the account books and documents based on the Trade Union Act. Therefore, after clarifying the concept of accounting under the Trade Union Act, reviewing the trade union accounting system under the Trade Union Act in Korea, and comparatively examining legislation related to the trade union accounting system in the United Kingdom, the United States, Japan, and France, the implications for Korea to seek In addition, since transparency in labor union accounting is a prerequisite for securing democracy and autonomy of trade unions, clarification of labor union accounting standards, introduction of trust management duty and conflict of interest duty system for labor unions, measures to secure transparency in labor union finances, and From the viewpoint of the duty to prepare and submit an annual report, the guarantee of the right to access information to union members, the right to ask questions and the right to request data submission from administrative authorities, and the strengthening of administrative penalties for accounting corruption by trade union executives, etc. We seek to secure a fair and objective accounting system for labor unions.

EVALUASI KEBIJAKAN GREEN ECONOMY DI BANJAR KAYUMAS KELOD DENPASAR BALI

In the era of transformation 5.0, as it is today, environmental preservation is one of the common problems for people all over the world. All countries need to secure adequate short and long term environmental quality such as natural resources, ecosystems, plant and animal diversity, including the human environment. In the campaign era, green economy campaigns put pressure on businesses that have a high impact on the environment. This also extends to developing countries such as Indonesia, where these environmental threats are sending signals to local governments and their citizens. The method in this research is descriptive qualitative analysis. This qualitative descriptive analysis is used to provide an in-depth and objective description of the research object. Results and discussion of the Green Economy policy at the Kayumas Kelod banjar: 1. The Garbage Bank Program is the concept of collecting and sorting dry waste and having an account book like a bank. The purpose of building a garbage bank is actually not the garbage bank itself. The waste bank is a strategy to build public awareness of the environment and also to be able to 'make friends' with waste to get direct economic benefits from waste. 2. Reforestation, Reforestation activities. carried out to ensure that the quality of the environment is not further degraded and this requires the active participation of the community. Conclusion: Green Economy has a goal to improve social welfare and support the environment and implementing a green economy continues to make breakthroughs

The Sources for the Studies on the Development of the Publishing Market and Book Prices in the 18th-century Poland

The article focuses on the book production in the 18th century, referring to the preserved documents enabling studies on the publishing process, and the development of book prices at the final period of the noble Polish Republic. Preserved account books present management strategies of publishing companies, the cost of materials, and ways to price the work of typesetters and printers. The other source consists of inserate prints announcing publishing subscriptions, and giving accounts of subsequent editorial and printing works. These materials are extremely valuable, as there are only a very few of them preserved in Poland due to changing fortunes of the printing houses.

Pertanggungjawaban Hukum oleh Bank Kepada Nasabah atas Kelalaian dalam Penerapan Prinsip Kehati-Hatian Bank (Prudential Banking Principle) dalam Pembukuaan Buku Rekening

Banking is one of the financial institutions that is worthy of a strategy in the country's economy, both in harmony and economic development as well as in national development. The banking world has a very important role for customers in depositing funds from the customer and borrowing funds from the bank, this is because the customer is one of the factors that have an important role in a banking business. So that to obtain these customers, it is also necessary to have the trust that can be given by the bank to its customers. The precautionary principle is the principle which states that the bank is obliged to implement it in carrying out operations and business activities. To protect public funds, it is very necessary that the precautionary principle entrusted to him, one of which is in the opening of the account book. This research method is a type of library research using a juridical-normative approach. The result of the research is that the responsibilities of bank employees are divided into criminal responsibility, administrative responsibility, and civil responsibility. The responsibility for opening a bank account with the precautionary principle begins with the application for opening a bank account. Next, fill in the data according to the original identity of the prospective customer, then confirm whether the data entered is completely correct, or not. If it has been continued with the provision of account numbers and savings as well as Automated Teller Machines (ATM) and initial deposit. If it is not correct, then wait until the prospective customer can provide a correct and valid identity. Confirmation which is a form of application of the prudential banking principle

Blockchains and Triple-Entry Accounting for B2B Business Models

A blockchain is a distributed ledger (DL) that records and tracks of transactions on a P2P network. It was originally designed for cryptocurrencies, but it is now used in healthcare, supply chain management, finance, and many more fields due to its security and trustworthiness. Trust and security are critical factors in any business, and the B2B model is no exception. In businesses, trust becomes more critical when the stakes are higher and the relationships are more complex. Centuries-old Double-Entry Accounting (DEA) is still used as an underlying accounting practice, and its reliability and efficiency are beyond question. But a critical review of DEA reveals that it lacks support for B2B transactions, as the two parties maintain their accounting books without cross-checks and verifications that may lead to an implausible situation. Triple-Entry Accounting (TEA) is an emerging accounting practice introduced in the recent past to overcome the limitations of DEA. It only applies if an outside person or business is involved in a transaction and is not meant to record any internal business transactions. Recording transactions on a blockchain and entering the third transaction via TEA are conceptually the same. The potential of blockchain-based TEA can address the challenges of the B2B business model and overcome some specific limitations of DEA. This study aims to survey the current state of the adaptation of blockchains and TEA in B2B transactions. The methodology used in this study can be classified as exploratory qualitative research and is based on the latest literature on the topics. The findings of this study would deepen our understanding of blockchains and TEA for B2B transactions as they highlight new opportunities and challenges.

Multi-analytical characterisation of blotting sands on documents from religious orders in Portugal (16th-19th centuries)

Too little is known about areia de escrever, i.e., blotting sands, the intriguing particles sprinkled on freshly written scripts to accelerate the drying time of the ink. Blotting sands constitute a valuable but underestimated historical source.This work investigated the blotting sands used on the account books of the religious houses scattered across continental Portugal and Madeira Island (16th-19th centuries). The sands were mainly composed of different minerals, predominately black sands, but in a few cases, minerals were found mixed with gums, paper cocoons or bone shavings. The combined use of SEM-EDS, µ-Raman and FT-IR techniques uncovered the materials' chemical or mineralogical composition and morphology. This approach, allied with image analysis and statistics complemented with multivariate analysis, allowed us to look for trends between the samples and hypothesise about their provenance. Heavy minerals, such as ilmenite, hematite and almandine, were identified as major components, together with other silicates (e.g. quartz). Samples were dominated by medium-sized grains with shape features indicating texturally mature sediments resulting from a medium-to-long sedimentary transport. Due to shorter geological transport distances, Madeira Island was the exception, with more angular grains. This work allowed us to uncover blotting sands, value them as historical sources, and establish a roadmap for their use in Portugal, aiming to pave the way towards a more global context in Europe.

THE FIRST DIPLOMATIC HEADQUARTERS OF KING JOHN V IN ROME: THE BURATTI PALACE AND THE CONSTITUTION OF THE MELO E CASTRO HOUSEHOLD

This paper examines the arrival in Rome of the Portuguese special envoy D. André de Melo e Castro in 1707. It contemplates the circumstances surrounding the selection of his palace, the training of the members of his household, and certain aspects of Roman ceremonial by analysing the account books preserved in the archives of the Palacio Nacional de Ajuda (Lisbon). Until recently, historiography had only cited two palaces as residences of the diplomat during his long stay in Rome (1707–28): the Cavallerini and the Cesarini palaces. However, this study brings to light an earlier residence, the Buratti palace, and looks at the problems associated with the move to that residence, the decoration and furniture expenses, its implications in terms of the ceremonial deployed ad hoc, and the creation of a network of artisans and artists trusted by Melo.

The Impact of Charcoal Iron Production on the Landscape of the South Lakes, Cumbria (UK) During the Eighteenth Century Using Archival Material Combined with Remote Mapping Techniques

ABSTRACT The history of the charcoal iron trade in the Southern Lake District in Cumbria, England is well recognised, with activity controlled by a very small number of iron production companies intensifying during the eighteenth century. This activity, from the initial extraction of the ore, through the development of a transport infrastructure and the construction of furnaces, to the management of woodlands for charcoal production, has left its mark on the landscape. A wealth of untapped information is held in the region’s documentary archives, which provides data on the iron production companies themselves, primarily via account books and associated documents. These records include detail on the charcoal bought in—not only the dates and precise quantities, but the names of the source woodlands and even the names of the individual producers themselves. Using GIS, these sources have been examined in combination with remotely sensed data to provide new evidence of the impact of the iron trade on the woodlands of the Lake District. The results demonstrate that charcoal production was so vital to the iron industry that the woodlands were carefully and sustainably managed, the legacy of which we enjoy today.

MANAJEMEN PELAYANAN PENDAFTARAN HAJI PADA KANTOR KEMENTERIAN AGAMA KABUPATEN MANGGARAI TIMUR-NTT

this article investigates the Hajj registration service at the Office of the Ministry of Religion of East Manggarai Regency. In this study, the discussion will focus on service management issues and the supporting and inhibiting factors. This article is the result of field research using a qualitative approach. The data in this article were obtained through interviews, observation and documentation. Some of the important questions in this article are, what kind and how is the management of the Hajj registration service at the office of the Ministry of Religion in Kab. East Manggarai?, and secondly, what are the supporting and inhibiting factors for Hajj services at the office of the Ministry of Religion, Kab. East Manggarai? The results of this study indicate that the management of the Hajj registration service at the Office of the Ministry of Religion of East Manggarai Regency is that pilgrims must first open an account book, make a payment of 25 million rupiah for BPIH (Hajj Organizer), fill out the SPPH (Hajj Registration Letter form), and finally register with SISKOHAT (Integrated Hajj Computerized System). Meanwhile, the supporting and inhibiting factors in serving Hajj registration, namely the registration procedure assisted by management staff. And the inhibiting factor is the lack of technological knowledge that makes online registration difficult.

Accounting Records-keeping and Utilization by Small Scale Business Operators in Rivers state Nigeria

The study was aimed at examining the relationship between accounting records keeping and utilization by small scale business operators in Rivers State. Two specific objectives and two research questions guided the study. Two null hypotheses were tested at 0.05 probability level. The study adopted a survey design and was conducted in Rivers State of Nigeria. The population of the study consisted of 4090 registered small scale business operators in Rivers State of Nigeria out of which 450 were randomly selected and used as sample for the study. A questionnaire instrument titled Accounting Records Keeping and Utilization Questionnaire (ARKUQ) was developed by the researcher and used for data collection. The instrument contained 11 items and was structured on a five point likert scale. The instrument was validated by two research experts in the Federal College of Education (Technical), Omoku and the University of Uyo respectively. It was thereafter trial tested on thirty (30) Small Scale Business Operators (SSBOs) in Rivers State who were not part of the study. The data collected was subjected to Cronbach-Alpha reliability technique. This test yielded a reliability coefficient of 0.77. The data generated from the study were analyzed using Pearson Product Moment Correlation (PPMC). The null Hypotheses were tested at 0.05 probability level. It was found that there is a high positive relationship between accounting records-keeping and utilization in the subsidiary books and ledger accounts. Furthermore, the null hypotheses tested revealed that there were significant relationships between accounting records keeping in the identified books of account and the utilization of those records by small scale business operators in Rivers State. It is recommended among others that small scale business operators be equipped through trainings and education to be able to keep and utilize appropriate accounting records.

The Wu Family's Household Finances: A Collations of their Wanli Era Account Book of Income and Expenditure

The Wu Family's Household Finances: A Collations of their Wanli Era Account Book of Income and Expenditure

A Woman Endower Waqf: Halime Hatun's Waqf and Accounting Books

Vakıf müessesesi, bir toplumun sosyal, iktisadi ve dini yapısını destekleyen oluşumlardandır. Bu bakımdan vakıflar değerlendirilirken bütüncül olarak toplumsal yapı göz önüne çıkmaktadır. Bu çalışmada vakıf müesseselerinin toplumsal yapıya etkisi iktisat tarihi perspektifiyle incelenmektedir. Halime Hatun vakfı yerel anlamda Erzurum şehrinin sosyal, iktisadi ve dini yapısını vakfiyeler ve muhasebe kayıtları özelinde araştırılmasına kaynaklık etmektedir. Bu bağlamda Erzurum şehrinin vakıf akarlarının sağladığı gelirler ile akarların gelirlerinden elde edilen meblağların hangi alanlara harcandığı gösterilmeye çalışılmaktadır. Aynı zamanda vakıf ve şehir ilişkisi birincil kaynaklar üzerinden değerlendirilmeye tabi tutulmaktadır. Çalışma Osmanlıların son dönemlerinde vakıf kurumlarının devletin en güçlü yapılarından olduğunu görülmesini sağlamaktadır. Osmanlıların ülke genelinde girdiği iktisadi bunalımların yerel bölgelerde pek hissedilmediği anlaşılmaktadır. Nitekim yerel bölgelerde devletin ulaşamadığı alanlarda vakıf kurumları hizmetlerini aksatmadan devam etmekteydiler. Halime Hatun vakfı özelinde devletin ulaşamadığı alanlarda şahsi vakıfların etkin oluşumunun toplumsal faydalar sağladığı tespit edilmektedir. Bu minvalde vakıf müesseselerinin bütüncül olarak merkezi yönetimi güçlendiren özelliklerinin yanında, yerel bölgelerde de toplumun sosyal, iktisadi ve dini kısımlarına katkılar sağladığı anlaşılmaktadır. Halime Hatun’un hayırsever amaçlarla kurduğu vakfı sayesinde hem kendi şahsına hem de toplumsal fayda sağlanması açısından Erzurum şehrinde önemli bir yer edindiği anlaşılmaktadır. Bu bağlamda dönem itibariyle şehirde dükkânlarda gelir-gider dengesinin nasıl işlendiği, ne kadar kar elde edildiği, muhasebe defter serileri incelenerek yıllara göre değişimlerin ne ölçüde sağlandığı analiz edilmeye çalışılmaktadır.