Action book

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Innsbruck Raitbuch from 1489/90 with notes on the issue side

The story book or account book (also Raitbuch ) is an internal register of business conduct an entrepreneur , a secular rule organization (such as country Principality or municipality ) or a spiritual institution (such as monasteries , bishoprics and parishes ).

Due to their often detailed factual information, the action and account books are among the most important sources of social and economic history .

The first verifiable handbooks from the secular area are those of Italian merchants such as u. a. that of Giacomo Badoer in the 15th century. Over five hundred account books from Francesco Datini's company have been preserved in Prato . These have also been preserved with the Medici companies in Florence and the companies in Genoa and Venice . These registers not only show the types of business and their size. Thereby accounts of the income and expenditure side are listed. They also provide information about the economic strategic and political objectives of the companies, as well as their connections in politics. They give an insight into the inner structure of such a company from the Middle Ages and the early modern period as well as the shareholders involved and their shares in the company. Businesses with insurance companies can also be found for large loads . These handbooks are the ancestors of double entry bookkeeping as it has been preserved to this day.

Handbooks have also been preserved from companies outside Italy, including German handbooks from the late Middle Ages and early modern times. It should be undisputed that these handbooks, which are also account books, developed differently. The oldest surviving German business book comes from the Nuremberg patrician family Holzschuher and is from the years 1304 to 1307.

Numerous, mostly even earlier accounting books have come down to us from the ecclesiastical and sovereign area. Among them, the so-called Rait books from the chancellery of the Counts of Tyrol of the late 13th and early 14th centuries stand out due to their density of tradition and good preservation .

literature

Typologies

  • Franz-Josef Arlinghaus : The meaning of the medium "writing" for the different development of German and Italian accounting books. In: Walter Pohl and Paul Herold (eds.): From the benefit of writing. (= Research on the history of the Middle Ages. 1). Vienna 2002, pp. 237–268.

Commercial account books

  • Heinrich Sieveking : The handbooks of the Medici. In: Meeting reports of the Akad. D. Knowledge Vienna, Phil.-hist. Kl. Volume 151, 1905, pp. 29-33.
  • Jean-Claude Hocquet: Pesi e misure del commercio veneziano a Bisanzio. In: Ders .: Denaro, navi e mercanti a Venezia 1200–1600. Roma 1999, pp. 265-293. (Investigations into the accounting book of the Venetian merchant Giacomo Badoer, who traded in Constantinople)
  • Peter Geffcken, Mark Häberlein (ed.): Invoice fragments of the Augsburg Welser Society (1496–1551). Upper German long-distance trade at the beginning of the modern world economy. (= German trade files of the Middle Ages and modern times. Volume 22). Steiner, Stuttgart 2014.
  • Markus A. Denzel , Jean-Claude Hocquet, Harald Witthöft (eds.): Merchants' books and trading practices from the late Middle Ages to the beginning of the 20th century. Merchant's Books and Mercantile Pratiche from the Late Middle Ages to the 20th Century. Stuttgart 2002.

Church account books

  • Volker Stamm , Hannes Obermair : On the economy of a rural parish in the late Middle Ages. The account book of the Marienpfarrkirche Gries (Bozen) from 1422 to 1440. (= publications of the South Tyrolean Provincial Archives. 33). Publishing house Athesia, Bozen 2011, ISBN 978-88-8266-381-0 .
  • Cristina Carbonetti Vendittelli: Le scritture contabili delle domenicane di San Sisto in Roma degli anni 1398-1430. In: Incorrupta monumenta ecclesiam defendunt. Studi offerti a mons. Sergio Pagano, prefetto dell'Archivio Segreto Vaticano. (= Collectanea Archivi Vaticani. 107). Città del Vaticano, 2018, ISBN 978-88-98638-09-3 , pp. 89-106.

Municipal accounting books

  • Heinrich Sieveking : Genoese finance with special consideration of the Casa di S. Giorgio. Volume 1: Genoese finance from 12.-14. Century. (= Economics treatises of the Baden universities. 1/3). 1898.

Noble and sovereign accounts books

Individual evidence

  1. ^ M. Schieber: Nuremberg - An illustrated history of the city. Beck, Munich 2000.
  2. ↑ Richard Heuberger : The document and chancellery of the Counts of Tyrol, Dukes of Carinthia from the House of Gorizia. In: Messages d. Inst. For Austrian Historical research. Erg. Volume 9, 1913, pp. 51-176 and 265-394.

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