Bookkeeping, Two Artificial and Understandable Bookkeeping
Bookkeeping, two artificial and comprehensible bookkeeping / The first / how one should act for himself or for a partner. The other / for Factorey [...] by Johann Gottlieb (Joann Gotlib) is an early German-language bookkeeping textbook from 1546 ( VD 16 G 2698), which is the first publication in the German-speaking area to explain the process of closing accounts in double-entry bookkeeping (Doppik). Earlier works were limited to either the cameralistic (= simple) accounting or not put the Doppik consistent / completely around, not acknowledging the conclusion process is as given by the same author in 1531 in block A Teutsch verstendig book keeping(VD 16 G 2697) or were not (sooner) published. A posthumous reprint of the 1546 edition (VD 16 G 2699) was published in 1592 .
Brief biography of the author
Little is known about Johann Gottlieb's life. He was probably born in 1485/90. In 1523 at the latest he married the widow Apollonia Schweicker and lived with her and her two children from his first marriage in Nuremberg . Her relative, the Nuremberg merchant Wolfgang Schweickershausen, later lived in Venice , where the double-entry bookkeeping was operated since the 15th century, and wrote in 1549 on the subject Zwifach book keeping under the influence of the Venetian mathematician Luca Pacioli , the "Venetian method" mentioned double-entry bookkeeping for the first time in 1494. After Apollonia's death in 1541, Gottlieb entered into a second marriage with Agnes Hutzelmann. Children from these marriages are not known. Gottlieb worked as an accountant in the alms office and also taught bookkeeping. In 1531 he wrote the first textbook Ein Teutsch understandable bookkeeping . To find time to work on this textbook, he gave up his work in the alms office in 1545. After that, there will be no further news about him.
The double bookkeeping of Johann Gottlieb
Structure of the book
The work has no table of contents, but is clearly structured as follows:
| Front page | |
| Instructive verses for aspiring businesspeople (1592 edition only) | |
| preface | |
| introduction | |
First bookkeeping: bookkeeping for yourself or a partner
|
Other (second) bookkeeping: Trade bookkeeping for Mr or yourself
|
| Closing word | |
The textbook deals with the business transactions of cash deposits for commercial transactions, cash purchase and sale, purchase and sale in installments, target purchase and sale, granting and utilization of supplier credit , loans , bills of exchange , stabbing (= exchange of goods) and the handling of expenses.
The didactic verses for aspiring merchants can only be found in the posthumous edition of 1592. With the exception of a supplement at the end, these contain the same rhymes that Gottlieb prefixed his work Ein Teutsch understandable bookkeeping in 1531 .
In the preface the author refers to his book, published fourteen years earlier, in which he had not yet presented the accounts. Due to the many suggestions received in the meantime, this book now also contains these and instructions for further reporting.
The introduction that follows is not specifically overwritten and is only separated from the preface by an initial at the beginning of the paragraph. The structure of the booking records is presented here using examples. In the posting record, the debit part and credit part are separated from each other by two vertical lines.
“That is why ye des Joꝛnals Poſten [...] must be placed / as namely / that the income to Gelt or to goods / and the schoolers and the like / should al gesetzton be set in the journal in front of the above mentioned two trichlein / But the output to Gelt or to truth and the believers ꝛc. must follow the two trichlein. "
It also explains how the business transactions are "referenced" between the individual books. Double pages that correspond in structure and function to T-accounts are addressed here as cart [a]. At the end of the six-page introduction, Gottlieb states, “Dits sey iꜩo vom vnterricht bither gnug”, and then turns to the two example bookkeeping.
In the Journal all business transactions according to the presented posting logic are continuously and completely recorded. The debt register contains as sub-accounts the cash book , in which the cash balance is developed, and also a collective account on which the "balance per business partner" is determined, whereby it is not known a priori whether this is debit or credit . In the goods book , a “direct profit determination” takes place by comparing the cost of goods , the change in inventory and the sales revenues , in the second part of the book (factor accounting) it is supplemented by the consideration of “unkost”.
The conclusion with the "balance sheet profit determination" includes the following items (description from the first bookkeeping, cart. 11):
| ... is found for everything so still exists. Namely / | ... is found for everything that I owe to be paid in this deal. As namely. |
|---|---|
| In cash (cash register) | Gotlib my main asset (≙ modern equity ) |
| To debts (claims) | Merck Other Creditors (Liabilities) |
| In truth (supplies) | Do both together (subtotal) |
| Lots of profit put in (residual size ) | |
| All in all | All in all |
The pure profit determined in the balance sheet is then tested against the profit determined in the goods book .
In the closing words , the author offers his services as a teacher in the two types of bookkeeping presented and the other ones listed there.
Special features of Gottlieb's accounting
The accounting period set in the first part extends over 131 days, the second over 48 days. Considerations regarding a business year or business year, such as today the regulations of § 242 HGB , IAS 1.36 or § 4a EStG , were obviously not relevant for the author, although the business year usually already coincided with the calendar year .
A fixed asset appears to be insignificant despite the naming of a "vault" as a depository for the trade and financial transactions shown. Accordingly, there are no explanations on asset accounting . Even in 1669 Nicolaus Beusser noticed that the immovable goods were not listed in the trading books, but only recorded in the secret book.
In the second part, unkost is taken into account, such as B. Carriage wages that are not assigned to a specific business transaction and are therefore to be treated as other operational expenses . With regard to the documentation, the author refers to the little expense booklet, which is not described further .
Apparently, in the absence of German technical language , the actual final invoice section does not have a heading. This is represented by the following, rather cumbersome text passage:
"From the following excerpt or from the debt book and Gütter book to the following [...] sheet carried and put in the wagon / namely / the cash / debt and truth / so is still present in the left shell of the wagon / But the main property and those against the guilty / owed in the right bowl [...] "
These statements at the end, the central new content of the work , are thus a further part of the few explanations that Gottlieb gives.
Gottlieb is not yet familiar with the concept of equity . The contribution (main property) of the gentleman or the businessman acting on his own account is consistently regarded as a debt (to himself).
In the textbook, taxation is completely disregarded as a process that was at best a downstream process in the 16th century of business-related business results.
During the period under review, the more frequently minted silver guilder had replaced the gold guilder as a circulation coin. Therefore cash is in guilders (1 Gulden ≙ 60 Kreuzer ) Zwölfern (≙ 12 Kreuzer 1 Twelve), whole and half chunk (1 whole chunk ≙ 4 Kreuzer, 1 sake chunk ≙ 2 Kreuzer) and allerley smaller Müntz mentioned. The books, on the other hand, are kept in gold guilders (fl, Floren), shillings (ß) and hellers (h), according to the customs of Nuremberg merchants, the values of which are in the following ratio: 1 guilder ≙ 20 schillings , 1 schilling ≙ 12 hellers . (See e.g. Wolfgang Schweiker 1549, Cap.XIIII.)
When displaying the numbers, preference was given to the Arabic numerals over the conventional Roman numerals. Although the fraction calculation was already understood at the time the textbook was written, the use of the low-value Heller obviates the need to represent fractions of the other coin units .
Comparison of the editions of 1546 and 1592
The work set anew in 1592 is not entirely identical to the edition produced in 1546 and there are also some deviations in the figures given, e.g. B .:
| output | journal | Debt register / income (cart. 1) |
Goods book (cart. 6) |
|---|---|---|---|
| 1546 | fl 86 | ß 16 | h 8 | fl 88 | ß 16 | h 8 | fl 86 | ß 16 | h 8 |
| 1592 | fl 89 | ß 16 | h 8 | fl 88 | ß 16 | h 8 | fl 86 | ß 16 | h 8 |
In the first bookkeeping of the 1592 edition, an error in closing the cash register (debt register, cart. 1) was corrected (1546 incorrect with 3447 fl. 13 ß. 8 h., 1592 correct with 3647 fl. 13 ß. 8 h.).
The identical and correct balance sheet results in both editions are a strong indication that the errors are actually printing errors, but that double-entry bookkeeping does justice to its claim of avoiding errors through the system-immanent control, while a possible editor does not have the appropriate mathematical information Had knowledge that did not check the numerical examples conscientiously or did not know which numbers should be reconciled within the framework of double-entry bookkeeping
Case study from journal to conclusion
Transactions with velvet are considered (from the second bookkeeping / factoring bookkeeping). To make it easier to understand and to avoid the cumbersome conversions between guilders, schillings and hellers, the respective values are shown here using a single book currency (guilder) in the usual way today with two decimal places.
| date | Transactions / posting records |
|---|---|
| September 4, 1545 | Journal : I stabbed Sammat ( = received in exchange ) || by Hans Zeuleis | 2 pieces of black both hold 58 eln at 44 schillings / thut | 127.60 fl. ( = 58 * 44 * 1/20 fl. ) I should give 10 pieces of atlass the first fl. |
| Book-entry : Hans Zeuleis sol have Adi 4 September || for 58 eln Sammat at 2 pieces of 44 ß. does | 127.60 (liabilities) | |
| Goods book : I stung Sammat Adi September 4th || by Hans Zeuleis 2 pieces of black both hold 58 eln at 44 ß. tt | 127.60 florins (increase in inventories) | |
| September 10, 1545 | Journal : I received cash || for Sammat Nam | Wolff Steinmetz / 2 pieces black hold 58 eln at 43 schilling / thut | 124.70 florins (cash sale) |
| Book-entry : Bargelt I received Adi 10 Ditto || for 2 pieces of Samat | 124.70 fl. | |
|
Goods book : I sold Sammat Adi 10 September || vmb Bargelt | 2 pieces hold 58 eln at 43 ß. / Tt | 124.70 fl.
Thut loss -2.90 fl. 127.60 florins (closing value of this business transaction) |
This gives the following overall result through direct determination:
| Goods book | fl. |
|---|---|
|
Cash sales of the velvet, September 10, 1545
Remaining sales Increase or decrease the inventory of velvet (bought and sold) Remaining increase or decrease in inventories Cost of materials for velvet, engraved on September 4, 1545 Remaining material costs (purchased goods) Other operating expenses (from overheads) |
124.70
2,034.45 0.00 42.30 −127.60 −1,889.14 −22.93 |
| Lots of profit | 161.78 |
The final accounts develop as follows:
| cash register | fl. | Main estate | fl. |
|---|---|---|---|
| Opening balance
Velvet sold September 10, 1545 Other payments Other payouts Closing stock |
4,000.00
124.70 1,871.85 −3,923.53 2,073.02 |
Opening balance
Increases Decreases Closing stock |
4,000.00
300.00 −2,389.61 1,910.39 |
| requirements | fl. | liabilities | fl. |
| Opening balance
Increases Closing stock |
0.00
400.00 400.00 |
Opening balance
Velvet engraved 4th Sept. 1545 Other increases Closing stock |
0.00
127.60 315.55 443.15 |
| Stocks | fl. | Balance sheet result | fl. |
| Opening balance
Velvet engraved 4th September 1545 Other increases Velvet sold September 10, 1545 Other approvals Closing stock |
0.00
127.60 1,912.07 −124.70 −1,872.67 42.30 |
Lots of profit | 161.78 |
| Total assets | 2,515.32 | Total liabilities | 2,515.32 |
The verification confirms the correspondence of the pure profit determined in the goods book and in the statement of accounts i. H. v. 161.78 fl.
Appreciation of the textbook
Friedrich Leitner described the textbook 1926 (with reference to Gottlieb's works from 1531 and 1546) as the first "that was little or not at all influenced by the Italians." The significance of the 1546 edition for German accounting history beyond this statement lies in the first-time, partially didactically prepared presentation of a statement of accounts in German, which fully implements the Doppik system.
In both of the accounting systems presented, there is an accounting-correct accrual accrual within the framework of projects lasting only a few months. With its short-term orientation and the neglect of fixed assets, the presented reporting tools are suitable as a basis for a basic controlling of trading transactions.
In the textbook, in addition to the explanations, almost 50 booking cases are shown as "auffs abridged" on the title page, namely on fewer than 70 printed pages. The pronounced conciseness of the work is due to the complete renunciation of explanations in parts. A prerequisite for understanding the book was therefore at least basic knowledge of accounting and a certain routine in calculating with the coin units used or with the abacus .
For the reasons mentioned, the work is only suitable to a limited extent for self-study, rather as a vademecum for in-service learning. The best justification as a textbook is that it contains a wealth of relevant accounting cases that an experienced teacher can use as a guide for material selection in accountant training. Since the author specifically praises his skills at the end of the book, the book is to a certain extent seen as a promotional tool for the author, who is now increasingly appearing as a teacher.
Utilization opportunities as a source of information on economic practices of the 16th century
The exemplary business transactions seem to originate from the professional practice of the author or the world of experience at that time and justify a corresponding consideration.
Historical business partners and places
Some of the business partners in the examples are likely to be people from Johann Gottlieb's environment, of whom Anton Welser (only mentioned in the introduction) and Simon Lang, Paulus Schmidt and Wolf Schweicker, who are referred to as “related by marriage”, appear particularly realistic the latter is likely to be the author of Zwifach Buchhalten .
According to the booking texts, the business partners are based in Kulmbach , Bamberg , Frankfurt , Leipzig and Annaberg (probably not Sankt Annaberg ). Persons without a location may, if they were real, be assumed to be local residents of Nuremberg .
Traded goods
The following goods are traded in the business transactions: Wool , Atlas , Barchent , Samt , Thabin (corresponds to New High German: watered taffeta , see Dobin or Bavarian † Tabin, Tobin), Worrsat (corresponds to New High German: Kammgarn , see English Worsted), Copper and silver , saffron and sugar . In the booking text for the textiles, the color and pattern are also briefly described, e.g. B. Thabin gold and silver in black. Incidentally, the barrel is also remembered as a (late medieval) container in which one can send not only sugar but also cash ("Zwelffer") to the gentleman (second bookkeeping, Journal, p. 6).
Balance sheet analytical and financial comments on the two example accounts
Assuming that the prices of the respective goods were realistic at the time the book was first published, the accounting examples can be examined with regard to their economic content .
Overview of the first bookkeeping:
| Goods (group) | expenditure | sales | Contribution margin in fl. | DB% |
|---|---|---|---|---|
| Kitchen luxury / saffron | −78.67 | 86.83 | 8.16 | 23.7% |
| metal | −208.67 | 228.83 | 20.16 | 9.7% |
| silver
copper |
−78.67
-130.00 |
86.83
142.00 |
8.16
12.00 |
10.4%
9.2% |
| Textile | −904.70 | 1,047.00 | 142.30 | 15.7% |
| Worrsat
velvet Wool Thabin |
−220.90
−455.00 −200.00 −28.80 |
235.00
536.00 240.00 36.00 |
14.10
81.00 40.00 7.20 |
6.4%
17.8% 20.0% 25.0% |
| Total | −1,446.97 | 1,667.68 | 220.71 | 15.3% |
Overview of the other (second) bookkeeping:
| Goods (group) | expenditure | sales | Contribution margin in fl. | DB% |
|---|---|---|---|---|
| Kitchen luxury / saffron | −300.00 | 400.00 | 100.00 | 33.3% |
| Metal / silver | −848.38 | 890.85 | 42.47 | 5.0% |
| Textile | −826.05 | 868.30 | 42.25 | 5.1% |
| fustian
Worrsat Atlas velvet Stitch (barter business) atlas against velvet |
−72.00
−408.90 −217.55 −127.60 −345.15 |
79.60
435.00 229.00 124.70 353.70 |
7.60
26.10 11.45 −2.90 8.55 |
10.6%
6.4% 5.3% −2.3% 3.0% |
| Sums of expense | −1,974.43 | 2,159.15 | 161.78 | 9.4% |
| Inconvenience | −22.93 | - | - | - |
| Total | −1,997.37 | 2,159.15 | 161.78 | 8.1% |
The contribution margins achieved also appear realistic from today's perspective.
A small "negative contribution margin" (2.90 florins) only arises when the velvet is sold for 124.70 florins after it has been pricked at 127.60 florins. In this example, a clearance sale could be indicated, as this brings the inventory to zero and creates space for new goods. The fact that fashion was already subject to a rapid change in taste back then is a fact. B. sufficiently documented in the contemporary costume book by Matthäus Schwarz .
The accounting periods shown not only differ from the current fiscal year, but are also remarkably short at 131 and 48 days, respectively. The focus of the considerations was not the annual success of a legal unit and the period comparison made possible by this, but rather the success of commercial projects, the duration of which the businessman could determine at his own discretion. Gottlieb himself expressly relates the pure profit not to a period of time, but to his trade (carta 23 and 24).
The second example accounting (trading post) is based on the assumption that the factor receives a certain amount of money from its master, with which he conducts business transactions over a certain period of time, in order to then render an account to the master. Assuming that several factors compete with your employer for the allocation of limited cash, it is helpful for the employer to base his decisions on the results of the (most recently) completed projects.
If one extrapolates for comparison purposes (under the simplifying assumption that the transactions of the very different first and second bookkeeping can be repeated at will) the results of both bookkeeping linearly over a year, one obtains the same return on investment (ROI return on investment ) for both example bookkeeping . This gives the impression that the author does not want to take sides either in his own business or in the factoring business. For the sake of completeness, however, it should be noted that the compound interest effect (profit from profit profit) was well known through the repeated use of the increased capital in each case and therefore according to the formula
RoI a, dyn = (1 + RoI p ) n - 1
could be taken into account, which would make the result of the other (second) bookkeeping appear somewhat more advantageous.
| Comparison of return on investment | First bookkeeping | Second bookkeeping |
|---|---|---|
| Use of the main good | 2,000.00 fl. | 4,000.00 fl. |
| Lots of profit | 220.71 fl. | 161.78 fl. |
| Period length (days) | 131 | 48 |
| RoI p return on investment (period) | 11.0% | 4.0% |
| n repetitions / year | 2.79 | 7.61 |
| RoI a, lin Return on Investment (year, linear) | 30.8% | 30.8% |
| RoI a, dyn Return on Investment (year, dynamic) | 33.9% | 35.2% |
The liquidity resulting from one's own investment or the resources of the Lord is always high in both accounts. By exchanging goods (sting) between the merchants, one's own range of goods can be expanded while largely avoiding bridging financing. In the textbook, despite the treatment of bills of exchange and goods and financial credits from suppliers, there are no indications of conscious attempts to increase profitability through the use of external funds. Bank debts are not dealt with. This seems anachronistic or unrealistic in the 16th century in view of the chronic shortage of money in the late Middle Ages noted by Wolfgang Stromer von Reichenbach , which Nuremberg merchants had been countering since the 14th century by creating book money and using the leverage effect .
Print history appraisal of the book
The book under discussion is also an example of the state of the art of printing at that time. The edition from 1546 was created in the workshop of Johannes Petreius in Nuremberg. His typesetters at this time were Josef Fritsch and Melchior Reut. The edition from 1592 was produced by Urban Gaubisch in Eisleben.
Both editions are printed in Fraktur (see e.g. elephant trunk ). While the “r” 1546 still has two manifestations (including the “round” r = ꝛ), the edition of 1592 dispenses with this distinction.
The representation of accounts with the resulting vertical and horizontal dividing lines seemed challenging for that time. Horizontal lines were set in letters in a row in both editions. Deviating from this, vertical lines in the edition of 1546 were not "pieced" with letters, but were printed consistently without, however, noticeably improving the aesthetic effect of the set. In 1592 this special setting technique was abandoned again. Due to the relatively large font size used, the accounts are divided into two opposite (and possibly several consecutive) pages.
Latin passages (e.g. Cum gratia & Priuilegio on the title page) are set off in both editions by using Antiqua .
The edition of 1546 is printed exclusively in black and only contains some highlighting in the headings in bold and font size. The one from 1592 contains a little more decorative elements, such as B. more elaborate initials, and some red highlighting on the title. However, it is by no means an issue for representative purposes. Both editions give the viewer a simple, factual impression and thus indicate their everyday purpose.
Linguistic historical appraisal of the book
The language of the book is Early New High German , although the East Franconian printer language was probably used . The author largely dispenses with Italian accounting terms . Even nowadays, central Italian loanwords such as balance sheet are missing. A technical language adopted from Italian only flows into the work at the margins, for example mentions of Cassa or Pro Resto , whereby these are set in Fraktur - and not like Latin words in Antiqua.
The often awkward-looking formulations of longer text passages appear symptomatic of the lack of German scientific and technical language . These are still strongly attached to the spoken word, so that Gottlieb's use of language from his personal bookkeeping lessons can be found here. The officially solemn language style is characterized by pleonastic word pairings, e.g. B. in the introduction "„oll vnnd mus [...] be worn and written".
The formulaic, religious expressions used , which can be found in several places in the work , also contribute to this impression :
- Preface: "Out of Christian inclination and belief"
- Account headings: "Laus deo" (Latin: God [be] praise)
- Journal of the first accounting, cart. 1: "My followingẽ trade that I started in the name of our dear Lord and Savior on that dateẽ"
- First accounting record book, cart. 8: "Vmb souil I am richer through this deal / Got sey lob vnd danck."
- Closing words: "With this I want all of these art lovers Got our Lord commanded with a wish of all happiness."
There is still no consistent orthography . So z. B. vnnd / vnd, Bargelt / Bargeldt and Jornal / Diurnal are used side by side. A concept of upper and lower case that corresponds to today's standards is not evident (e.g. Gewin, Gütterbuch, Hauptgut, Schuldt, Wage, True, but: shell, trade, blat). Furthermore, there is no consistent distinction between compound nouns and nouns with an adjectival attribute, e.g. B. Summarized for cash, but separate written for "against debt" (for "counter-debt" in the sense of "liabilities"). Even after it has been composed, the part originating from the adjective retains its separate character insofar as it can be declined within, e.g. B. "Bargelt" becomes "Barmgelt" in the dative, derived from "Barem Gelt".
Trivia
With the indication of the printer and the place of printing on the title page, the edition of 1546 corresponds to a requirement of the Reichstag resolution of 1530 as an early attempt at media control by naming a person who is more or less responsible for press law .
expenditure
- Johann Gottlieb: Bookkeeping. Two Artificial And Understandable Accounts That First Act As One For Himself Or For A Partner. The other, Fur Factorey […] . Johannes Petreius, Nuremberg 1546 (Austrian National Library, call number 72.H.40 & Bavarian State Library, call number 4 Merc 35 ). Google Book [1]
- Johann Gottlieb: Zwey Künstliche vnd Bestendige Buchhalten […] Weiland provided by Johan Gottlieb zu Nürmbergk / Vnd jtzo by a lover of art / for the youth for the best / again in print . Urban Gaubisch, Eisleben 1592 (Bavarian State Library, call number 2 Merc 11 ).
literature
- Alfred Holl: Johann Gottlieb's introductions to bookkeeping (Nuremberg 1531 and 1546). Nuremberg 2020 ( online ).
Remarks
- ↑ Gottlieb uses the term bookkeeping instead of the current terms bookkeeping or bookkeeping . In this article, based on Gottlieb, the latter is used synonymously with bookkeeping or bookkeeping.
- ↑ A description of simple bookkeeping can be found in the chapter Keeping books by Zornal Kaps vnd Schuldtbůch auff alle kauffmanschaff in: Heinrich Schreiber: Ayn new kunstlich Buech, which certainly and nimble learns according to the common rule Detre, welschen practic […]. Lucas Alantsee, Vienna 1521 ( Digitale-sammlungen.de ).
- ↑ A further description of the simple bookkeeping can be found in: Erhart von Ellenbogen: Buchhalten auf Prussian coins and weights, never seen before, so nimble and evidently set that every […] Josef Klug, Wittenberg 1537 ( bibliotekaelblaska.pl ).
- ↑ The sample accounting of the Fuggerian chief accountant Matthäus Schwarz from 1518 was originally a manuscript intended exclusively for internal company use and was only published in excerpts in 1931 in: Alfred Weitnauer: Venetianischer Handel der Fugger: Nach der Musterbuchhaltung des Matthäus Schwarz . Duncker & Humblot, Munich and Leipzig 1931.
- ↑ Cf. Fuggerarchiv, Dillingen 43, 2, quoted in: Hermann Kellenbenz: Buchhaltung der Fuggerzeit . In: Quarterly journal for social and economic history . tape 58 , no. 2 . Franz Steiner Verlag, 1971, ISSN 0042-5699 , p. 228 .
- ↑ see Fabian Robben: Late medieval barrels as transport packaging in the Hanseatic trading system . In: Archaeological Information . tape 31 , no. 1 & 2 , 2008, ISSN 2197-7429 , p. 77-86 ( uni-heidelberg.de ).
- ↑ Cf. chapter profit in: Johannes Widmann: Behe [n] de vnd pretty calculation vff allen kauffmanschetzt . Konrad Kachelofen, Leipzig 1489, p. 128 ff . ( digital-sammlungen.de ).
Individual evidence
- ↑ Johann Gottlieb: Bůchhalten, || Two artificial and || comprehensible bookkeeping / the first / how || One should act for himself or his partner. || The other / for factorey / vñ how to also true || to sting with gain or loss vñ may stab / || … || by Joann Gotlib || gestelt. || In this one can also find k # [ue] doctors / || what accounting is /… || . To N # [ue] rnberg truckts Johan Petreius. || Anno 1546. || Edition. Petreius, Johann, Nürnberg 1546 ( bib-bvb.de [accessed on May 14, 2021]).
- ^ Alfred Holl: Johann Gottlieb's introductions to bookkeeping (Nuremberg 1531 and 1546). (PDF) 2020, p. 2 , accessed on December 29, 2020 .
- ↑ Johann Gottlieb: Ein Teutsch understandable bookkeeping . Friedrich Peypus, Nuremberg 1531 ( uni-leipzig.de ).
- ^ Johann Gottlieb: Zwey K # [ue] arstliche vnd || Ending || BVhhaltñ. || The first. || How a f # [ue] r himself / or a companion = || should act more creatively. || The other. || F # [ue] r Factorey / How to get true with || Gain or loss / may sting and stabbing / || … || Weiland by Johan Gottlieb || to N # [ue] rmbergk / Vnd jtzo by a lover = || over art / f # [ue] r the youth for the best / || made again in print. || … || . Anno 1592. || (Printed on Eiszleben by || Vrban Gaubisch / wonhugtig || auff den Graben. ||) Edition. Gaubisch, Urban, Eisleben 1591 ( bib-bvb.de [accessed on May 14, 2021]).
- ^ Alfred Holl: Johann Gottlieb's introductions to bookkeeping (Nuremberg 1531 and 1546). 2020, p. 2.
- ^ Alfred Holl: Johann Gottlieb's introductions to bookkeeping (Nuremberg 1531 and 1546). 2020, pp. 3–5.
- ^ Alfred Holl: Johann Gottlieb's introductions to bookkeeping (Nuremberg 1531 and 1546). 2020, pp. 8-10.
- ^ Alfred Holl: Johann Gottlieb's introductions to bookkeeping (Nuremberg 1531 and 1546). 2020, p. 12.
- ^ A b Johann Gottlieb: Ein Teutsch understandable bookkeeping . Friedrich Peypus, Nuremberg 1531 ( uni-leipzig.de ).
- ^ Alfred Holl: Johann Gottlieb's introductions to bookkeeping (Nuremberg 1531 and 1546) . 2020, p. 10, 11 .
- ↑ Nicolaus Beusser: Newly perfect accounting for propre-, commission-, company actions, like the same in Italian manner and thorough disposition of debtors and creditors, properly recorded, and invoices formiret [...]. Zubrodt, Frankfurt am Main 1669, p. 6, 8 ( google.de [accessed on November 21, 2020]).
- ↑ a b c Wolfgang Schweicker: Zwifach bookkeeping, sampt his [m] Giornal, of the same decision, also bill zuthun ec. Johannes Petreius, Nuremberg 1549 ( Digitale-sammlungen.de ).
- ^ Alfred Holl: Johann Gottlieb's introductions to bookkeeping (Nuremberg 1531 and 1546). 2020, p. 8.
- ↑ Adam Ries: Calculation on the lines and feathers / Attention all hand done / by Adam Risen. On the other hand, overlooked and increased. Chapter: From Broken Zalen . Valentin Schumann, Leipzig 1542 ( uni-halle.de ).
- ↑ Friedrich Leitner: Economic theory of the enterprise . 5th edition. Walter de Gruyter & Co, Berlin and Leipzig 1926, ISBN 978-3-11-157577-3 , p. 40 ( google.de [accessed December 29, 2020]).
- ^ Alfred Holl: Johann Gottlieb's introductions to bookkeeping (Nuremberg 1531 and 1546). 2020, p. 4.
- ^ A b Alfred Holl: Johann Gottlieb's introductions to bookkeeping (Nuremberg 1531 and 1546). 2020, p. 14.
- ^ Jacob Grimm and Wilhelm Grimm: Dobin. In: Dictionary Network - German Dictionary by Jacob Grimm and Wilhelm Grimm. Retrieved December 28, 2020 .
- ↑ † Tabin, To-. In: Bavarian Dictionary. Bavarian Academy of Sciences, accessed on December 28, 2020 .
- ↑ Johann Andreas Schmeller: The Tabin, Tobin. In: Bavarian Dictionary. 1827, accessed December 28, 2020 .
- ↑ Worsted . In: en.wikipedia . March 19, 2021 (English, wikipedia.org [accessed April 5, 2021]).
- ↑ Wolfgang Stromer von Reichenbach: The writing system of the Nuremberg economy from the 14th to the 16th century. On the history of Upper German trading books . In: Stadtarchiv Nürnberg (Hrsg.): Contributions to the economic history of Nuremberg (= contributions to the history and culture of the city of Nuremberg . Volume 11 / II ). City Council of Nuremberg, 1967, ISSN 0078-2785 , p. 798 ( regesta-imperii.de ).
- ↑ Christoph Reske: The book printers of the 16th and 17th centuries in the German-speaking area: Based on the work of the same name by Josef Benzing . 2nd Edition. Harrassowitz, Wiesbaden 2015, ISBN 978-3-447-10416-6 , pp. 725 .