Abstract
The paper considers the procedure for calculation and distribution of financial result, based on the use of a static model, which is based on inventory and valuation of assets, cash, accounts receivable and payable, as well as invested and reinvested capital. This experience took place in Francesco Datini’s companies in Avignon from 1366 to 1410. The information base used in the paper is oriented on the period of 1408–1409. This study was conducted using modern digital technologies. The use of the method of logical-analytical reconstruction allows the use of digitized archival sources in the formation of modern models of medieval accounting systems.
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Gurskaya, M., Kuter, M., Aleinikov, D. (2020). The Early Practice of Analytical Balances Formation in F. Datini’s Companies in Avignon. In: Antipova, T. (eds) Integrated Science in Digital Age. ICIS 2019. Lecture Notes in Networks and Systems, vol 78. Springer, Cham. https://doi.org/10.1007/978-3-030-22493-6_10
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