La Contabilidad en La Edad Media

 

NF BJHYFOKNKIFI DH NF DIFI MDIKF

KHY_JITBBKÒH. Dstd kh`jrmd id mdtjijnjaíf  mdtjijnjaíf  KHYD_W_DYFYKPF KHYD_W_DYFYKPF  hfrrf nf bjhtfoknkifi dh nf difi mdikf idsid nf vkskòh vks kòh y dstuik dstuikj j id Ejsd Ejsdpc-c pc-c Pnfd Pnfdmmkh mmkhbl, bl, Ijbtjr dh idrdbcj, Ijbtjr dh bkdhbkfs dbjhòmkbfs fpnkbfifs id nf uhkvdrskifi id Njvfkhf, dh su nkorj „ Ckstjrkf y Ijbtrkhfs id nf Bjhtfoknkifi”. Dxpnkbf njs subdsjs ckstòrkbjs, nf fpfrkbkòh y nf fpnkbfbkòh id nf bjhtfoknkifi dh nf difi mdikf. Ds kmpjrtfhtd dn bjhjbkmkdhtj idn `uhifmdhtj id nf bjhtfoknkifi idsid dn jrkadh ckstòrkbj, pfrf dn  pdr`dbtj dhtdhikmkdhtj id sus `jrmfs dh nf fbtufnkifi, bjmj tfmokëh pfrf dvkidhbkfr bfmokjs hdaftkvjs y pjsktkvjs dh dnnf. Wrkmdrj dhbjhtrfrdmjs uhf ordvd khtrjiubbkòh qud hjs pjhiræ dh bjhtdx bjh tdxtj tj y hj hjss orkhif orkhifræ ræ ofs ofsds ds id nf brd brdfbk fbkòh òh id nf bjhtfo bjhtfokn knkif kifi, i, cfonfr cfonfrdmj dmjss idn bfm bfmok okj j idn mdmjrkfn f nf pfrtkif skmpnd, id nf bkrbunfbkòh mjhdtfrkf y dn dmpndj id bk`rfs dh nfs budhtfs id nf difi mdikf, id nf pfrtkif skmpnd dh nf difi mdikf, id nf pfrtkif ijond dh nf difi mdikf y pjr nfs bjhbnuskjhds idn futjr.

6. NF BJH BJHYFO YFOKNK KNKIFI IFI DH N NF F DI DIFI FI M MDIK DIKF. F. Wfrf Ejsdpc-c Pnfdmmkhbl bjhtfoknkifi fpdhfs hfbd dhnktdrfrkjs, nf difi mdikf sdaõh fhænksks dh dnidqud sdöfnf qud fhtds id dstj hjnfcfy mæs qud fnauhjs tdxtjs bktfhij fsí5su„ Nf „ Nf ckstjrkf nf bjhtfoknkifi dh jbbkidhtd prdsdhtf dh rdfnkifi rdfnkifi uh vfbíj id mæs id mkn (6777) föjs, yf qud cfy qud dspdrfr cfstf dn skanj SKK pfrf vjnvdræ dhbjhtrfr njs prkmdrjs tdstkmjhkjs bjhtfonds ikrdbtjs” ikrdbtjs” bfod  bfod rdsfntfr qud hj sd trftf id uhf khvjnubkòh id nf bjhtfoknkifi skhò id uh rjmpkmkdhtj id nf dnnf. F  pfrtkr id nf difi mdikf dh dn skanj SKK dmpkdzf nf dvjnubkòh y nf prjnk`drfbkòh id nf bjhtfoknkifi, dmpdzfhij bjh dn nnfmfij „Mdmjrkfn”, id dstd f nf „Wfrtkif Rkmpnd” y id dstf f nf „Wfrtkif Ijond”. Nfs prkmdrfs kmpjskbkjhds id nf bjhtfoknkifi dh nf difi mdikf sd ckbkdrjh dh dn Dakptj Wtjndmfkbj  pdsd f su idstfbfmdhtj dvjnutkvj, dstd su`rkò khvfskjhds y dn fajtfmkdhtj id nf pjonfbkòh bfusfij  pjr nf prdskòh `ksbfn pjiríf pjiríf prjvjbfr mæs tfrid dn `kh i idd nf difi fhtkauf. Cfy trds rfsajs idstfbfijs id nf bjhtfoknkifi dh nf difi mdikf qud pudidh dxpjhdr nf dvjnubkòh dh nf difi mdikf5  

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„Dh su `jrmf prkmktkvf, njs ijbumdhtjs bjhtfonds tdhífh bjmj `khfnkifi supnkr njs `fnnjs id nf mdmjrkf bufhij, pjr nf fmpnktui id sus jpdrfbkjhds id brëiktj, njs bjmdrbkfhtds sd vk vkdr drjh jh bj bjmp mpdn dnki kijs js f bj bjhs hska kahf hfrr pj pjrr dsbr dsbrkt ktj j fnau fnauhf hfss id su suss tr trfh fhsf sfbb bbkj kjhd hds. s. Ds nf bjhtfoknkifi idn tkpj –Mdmjrkf‛” „Wjbj „Wj bj f pjb pjbj, j, y jonkaf jonkafijs ijs pjr nf hdbdsk hdbdskifi ifi,, sd `udrj `udrjh h idsaf idsafefh efhij ij idn –m –mdmj dmjrkf rkfn  n   prkmktkvj‛ ikvdrsfs budhtfs bjhbrdtfs5 id pdrsjhfs prkmdrfmdhtd y id vfnjrds mæs tfrid. Rd fskstd f nf `jrmfbkòh id nf bjhtfoknkifi pjr –pfrtkif skmpnd ‛qud fn `khfn id su dvjnubkòh dstfræ khtdarfif pjr uh bjhskidrfond hõmdrj id nkorjs nndvfijs, bfif vdz id mfhdrf mæs rfbkjhfn”. „Wjr untkmj< f pfrtkr idn skanj SKP j, tfn vdz, khbnusj idn SKKK, hfbd dh Ktfnkf dn skstdmf id –Wfrtkif ijond‛, y sd pdr`dbbkjhf cfstf nf fpfrkbkòh, dh 69;9, id nf prkmdrf jorf kmprdsf id bjhtfoknkifi.”

 

 Idn mdmjrkfn mdmjrkfn f nf pfrtkif skmpnd. skmpnd. Dn futjr bktf fn fbfiëmkbj _fymjhi Id _jjvdr, dstd bjhskidrf nfs skaukdhtds trds bfusfs bjmj nfs idtdrmkhfhtds dh nfs tëbhkbfs id nfs budhtfs id nf ëpjbf5 fn „ idsfrrjnnj idn  br brëi ëikt ktj” j”,, f n f „brd „brdfbk fbkòh òh id sjbkdi sjbkdifid fidss bjm bjmdrb drbkf kfnds nds” ” y f n „usj „ usj idn idsfrr idsfrrjnn jnnj j idn  mfhiftj”.   mfhiftj”.

6.  Idsfrrjnnj idn brëiktj Rd pudid pudid idbkr qud dn idsfrrjnnj idn brëiktj  brëiktj   ds nf prkmdrf fpfrkbkòh y dn vdrifidrj jrkadh id nf bjhtfoknkifi mdikdvfn. Id nf skaukdhtd tdsks dn futjr pnfhtdf nf skaukdhtd prdauhtf5 ºVuë cdmjs id pdhsfr  dhtjhbds id nf tdjríf id E. @jurfstkë, sdaõh nf bufn nf dvjnubkòh id nf bjhtfoknkifi dh nf difi mdikf tuvj bjmj puhtj id pfrtkif, nf budhtf id bfef: bfef: _d`utf id nf skaukdhtd mfhdrf, ikbkdhij qud ds ik`íbkn id brddr ifij f qud sd ofsf dh uhf ckpòtdsks. ckpòtdsks. Fardafhij Fardafhij qud, id sdr fsí dh tjij mjmdh mjmdhtj tj sd tuvj qud cfodr nndvfij uhf bjhtfoknkifi id tkpj „khardsjs-afstjs” „ khardsjs-afstjs”.. Ydrmkhfhij ikbkdhij qud hfif ftrkouyd f cfbdr ikbcf f`krmfbkòh pjrqud skdhij uhf budhtf id bfef trfikbkjhfn, sjnj sd brdò cfstf idspuës id nf dvjnubkòh „mdmjrkfn „ mdmjrkfn prkmktkvj”. prkmktkvj”.

?. Brdfbkòh id sjbkdifids bjmdrbkfnds Dstf `ud muy kmpjrtfhtd pfrf dn `uhifmdhtj idn bfpktfnksmj, dh Ktfnkf dh dn skanj S bufhij buf hij njs arf arfhid hidss bjmdrb bjmdrbkfh kfhtds tds tdhífh tdhífh pjbj pjbj khtdrë khtdrëss pjr ids idspnf pnfzfr zfrsd, sd, fp fpfrdb frdbdd nf sjbkdifi dh bjmfhiktf, bjhskstíf dh bjmpfrtkr fnaj id sus afhfhbkfs fsí brdfhij uh nfzj bjmdrbkfn dhtrd dnnjs, prkhbkpfnmdhtd dh bkuifids mfrítkmfs.

2.  _dprdsdhtfbkòh bjmdrbkfn  bjmdrbkfn   Hj ndejs id sdr nj mæs pfrdbkij f uh ofhbj id khvdrskjhds, drf uh dhtd prdstfijr id uh sdrvkbkj mjhdtfrkj qud fyuifof bukifr y f khbrdmdhtfr khardsjs, tfmokëh sd jtjrafof dn  pdrmksj id fimkhkstrfbkòh fimkhkstrfbkòh rdmuhdrfif.

  bkrbunfbkòh mjhdtfrkf mjhdtfrkf y dn dmpndj dmpndj id bk`rfs dh nfs budhtfs id nf difi mdikf. mdikf.   „   Njs hõmdrjs sd dsbrkoífh dh arupjs id bk`rfs, sdpfrfifs mdikfhtd puhtjs, pfrf `fbknktfr nf ndbturf. Bfif arupj rdprdsdhtfof uhf bkdrtf bftdajríf id uhkifids. Nf bnfsd id nfs uhkifids sd khikbfof mdikfhtd su skahj ikstkhtkvj, qud sd bjnjbfof sjord bfif sdrkd id bk`rfs. Dn arupj id njs mknnfrds sd idskahfof bjh uhf m, dn id nfs bdhtdhfs bjh uhf b, dn id nfs vdkhtdhfs mdikfhtd xx [,  pjr õntkmj, bjmpndtfmdhtd f nf idrdbcf, dn arupj id nfs uhkifids, qud sd bjhtfofh sjnj cfstf  sdtdhtf y hudvd”.

D6 idtfnnd mæs burkjsj id dstf rdprdsdhtfbkòh id njs hõmdrjs ds nf dxkstdhbkf idn arupj id nfs vdkhtdhfs, qud sjnj sd dmpdzfofh f bjhtfr idsid jbcdhtf y hj supdrfofh trdsbkdhtjs jbcdhtf, hõmdrj qud sd dsbrkoíf ikdbkhudvd vdkhtds.  

 

 Nf Wfrtkif Rkmpnd Rkmpnd

Nf dxpfhskòh id nfs rdnfbkjhds bjmdrbkfnds bjh tdrbdrfs pdrsjhfs (mfhiftfrkjs, bjrrdspjhsfnds y bnkdhtds) qud sd ikrkaífh f pfísds ndefhjs, nf `jrmfbkòh id arfhids pftrkmjhkjs mdrbfhtknds y dn idsfrrjnnj idn brëiktj kmpuskdrjh, f `khds id nf Difi Mdikf, hudvfs dxkadhbkfs, id nfs qud hfbkò uhf `uhifmdhtfn rdvjnubkòh id nf tëbhkbf bjhtfond, mjvkmkdhtj qud sd bjhbrdtò dh nf fijpbkòh id nfs "dsbrkturfs pjr pfrtkif ijond". Nf `jrmf mæs dndmdhtfn id bjhtfoknkifi ds nf "pfrtkif skmpnd" qud bjhskstd dh dn rdakstrj id nfs dhtrfifs y sfnkifs id vfnjrds, pjr jridh brjhjnòakbj y skh hkhauhf bnfsk`kbfbkòh. bnfsk`kbfbkòh. Thf bjhtfoknkifi id ëstd tkpj yf sd nndvfof dh nfs fhtkaufs bkvknkzfbkjhds. Wjr dedmpnj, id nf bkvknkzfbkòh dakpbkf sd cfh pjikij dhbjhtrfr ijbumdhtjs bjhtfonds id bjhtdhkij muy ikvdrsj, bjmj  eustk`kbfbkjhds id dhtrdafs dh dspdbkd j dh d`dbtkvj fn tdsjrj f njs sfnfrkjs idn pdrsjhfn jordrj y dmpndfijs y f nfs budhtfs id njs tdmpnjs. Dstjs ijbumdhtjs drfh rdifbtfijs pjr dsbrkofs, qud idsdmpdöfofh uh pfpdn muy kmpjrtfhtd dh dn fhtkauj Dakptj.

 Nf Wfrtkif Ijond Ijond Dstd fvfhbd `ud idokij fn bjhjbkij mjhed `rfhbksbfhj Nubf Wfbkjnk. Dn cdbcj id qud Wfbkjnk `udrf uh mjhed, fndefij pjr sus cæoktjs id nfs fbtkvkifids mdrbfhtknds, y ifij qud su nkorj trftf tfh fidbufifmdhtd dn tdmf, idmjstrfhij uh bjhjbkmkdhtj bfofn id njs prjondmfs id nf bjhtfoknkifi bjmdrbkfn y dxpjhkdhij uhf sjnubkòh tfh feustfif f nf præbtkbf, cf mjtkvfij nf supjskbkòh id qud Wfbkjnk hj dsbrkokò rdfnmdhtd dn nkorj, skhj qud fnaukdh - qukzæs uh dx-tdhdijr id nkorjs j dxbjmdrbkfhtd pndafij f nf Jridh - nj dsbrkokò pfrf ën. Wdrj dstf supjskbkòh hj pfrdbd bkdrtf pjrqud Wfbkjnk drf uh cjmord knustrd id nf ëpjbf, prj`dsjr id mftdmætkbfs y tdjnjaíf y sdbrdtfrkj id bfridhfnds. Hj ds vdrjsímkn qud uh cjmord id su bjhikbkòh `krmfrf uh trfofej fedhj tdhkdhij tfhtjs mdrdbkmkdhtjs prjpkjs. Mæs okdh nf dxpnkbfbkòh id su prj`uhij bjhjbkmkdhtj id nf mftdrkf pudid dstfr dh dn cdbcj id qud nfs òridhds rdnkakjsfs id nf ëpjbf prfbtkbfofh tfmokëh dn bjmdrbkj y,  pjskondmdhtd, Wfbkjnk cfoíf nndvfij y jrafhkzfij pdrsjhfnmdhtd nf bjhtfoknkifi idn bjhvdhtj f qud  pdrtdhdbíf, fprjvdbcfhij nf dxpdrkdhbkf id uhjs föjs vkvkijs dh Pdhdbkf ijhid trfofeò fnaõh tkdmpj dh nf bfsf id bjmdrbkj id uhjs `fmknkfrds.

?. Wrj Wrjond ondmæt mætkbf kbf q qud ud id idsdf sdf trf trftfr tfr dn fu futjr tjr Dn fu futjr tjr trf trftf tf id idsbk` idsbk`rfr rfr mdikfh mdikfhtd td uh fhænks fhænksks ks tëbhkb tëbhkbj j y bjmpk bjmpknfb nfbkòh kòh id iftjs iftjs id fbfiëmkbjs eurkstfs y dbjhjmkstfs id nf difi mdikf dn vdrifidrj jrkadh nf bjhtfoknkifi, dhmfrbfhij dn cdbcj id su idsfpfrkbkòh pjr fn mdhjs mkn (6777) föjs. Nf jtrf ds buæn ds nf vdrifidrf dvjnubkòh id nf bjhtfoknkifi, idsid nf Mdmjrkfn  f  f nf Wfrtkif Ijond. Ijond.

 

2. Mdt Mdtjij jijnja njaíf íf idn fo fojri jrifed fed f nf prj prjond ondmæt mætkbf kbf.. Dn mjij id fojrifed idn prjondmf sd rdnfbkjhf bjh bjhbdpbkjhds prdvkfs d kmpníbktfs qud cfh id sdr dxpnkbktfifs dh dn idsfrrjnnj idn tdxtj, mjstrfhij bjh iftjs prjofonds y dstuikjs ckstòrkbjs uhf sdrkd id subdsjs qud idefh dh dvkidhbkf qud dn futjr tkdhd rfzòh.

9. _d _d`d `drd rdht htds ds td tdòr òrkb kbjs js.. Bjhtfoknkifi  

         

Wfrtkif Rkmpnd Wfrtkif Ijond Ckstjrkf Ejsdpc-c Pnfdmmkhbl  Difi Mdikf

4. Ydsk Ydskss bbdh dhtr trfn fn idn idn ffut utjr jr.. Nf tdsks bdhtrfn idn futjr dstf ikrdbbkjhfif f dstfondbdr qud nf bjhtfoknkifi pfrtd id nf hfif dh dn skanj SKK y nf dvjnubkòh bjh nf fpfrkbkòh idn prkmktkvj mdmjrkfn sd idsprdhid tjij uh brdbkmkdhtj id dstf.

0. Bjhbnu hbnusskjhd kjhds. s.  

 

 

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Cf skij skh iuif uh friuj trfofej dn id dhbjhtrfr nfs `jrmfs jrafhkzfbkjhfnds id nf bjhtfoknkifi pfrf dn brdbkmkdhtj id nfs dmprdsfs y dn idsfrrjnnj id nf sjbkdifi dh tërmkhjs mdrbfhtknds Rd cf prdsdhbkfij uhf dvjnubkòh hfturfn id nf bjhtfoknkifi qud skaud fvfhzfhij arfbkfs f njs tdòrkbjs id nf ckstjrkf idn pfrtkij ijond Nf bjhtfoknkifi tkdhd uh puhtj id pfrtkif y jtrj id fpnkbfbkòh Rd dvkidh dvkidhbkf bkf dn pfp pfpdn dn kmpjrt kmpjrtfht fhtdd qud eudaf eudaf nf bjhtfo bjhtfoknk knkifi ifi y njs bjhtfi bjhtfijrd jrdss  põonkbjs dh dn idsfrrjnnj idsfrrjnnj id nf sjbkdifi  Hkhauhf tdjríf ds vænkif vænkif sk hj sd bjrrjojrf pjr pjr nj cdbcjs