Saturday, April 24, 2004

2 

2: "reused by the new firm.
The Piscan Document of Philadelphia dates from the early 12th century. Primitive bookkeeping with sequential transactions using Roman numerals was presented in paragraph form. Fragments of an unknown Florentine banking firm date from 1211. Not yet double entry bookkeeping, but advancing in that direction. Other fragments include the Castra Gualfred and the Borghesia Company from 1259-67; Gentile de' Sassetti and Sons, 1274-1310; and Bene Bencivenni, 1277-96. The most complete records were from Rinieri Fini & Brothers, 1296-1305, and Giovanni Farolfi & Co., 1299-1300. "