2010 Fiscal Year Final Research Report
Analysis of an Account Book of a Cloth Manufacturer in Lyon (1320-1324)
| Project/Area Number |
21830159
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| Research Category |
Grant-in-Aid for Research Activity Start-up
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| Allocation Type | Single-year Grants |
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| Research Field |
Accounting
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| Research Institution | Matsuyama University |
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Principal Investigator |
SANKOJI Yumiko Matsuyama University, 経営学部, 講師 (60549301)
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| Project Period (FY) |
2009 – 2010
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| Keywords | 中世フランス / リヨン / 会計史 / 債権債務記録 |
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| Research Abstract |
This research document and analyze certain rare merchant account books, an Account Book of a Cloth Manufacturer in Lyon(1320-1324). This fragment is a record of Johanym Berguen's debt and implies that the recorder of this transaction was Johanym Berguen himself and that he cooperated with Bernerz Barauz in the course of conducting business affairs. When Johanym Berguen recorded both debits and credits, he made full use of deyt (the first or third person singular of "devoir" in present-day French, that is, "have to"), replacing it with the subject. The undeniable conclusion is that the above-mentioned French merchants expressed their debit entries with a high degree of subjectivity.
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