THE INVENTORY COMPONENT IN THE ORIGINAL MIX INVENTORY AND DOUBLE-ENTRY BOOKKEEPING IN THE MIDDLE AGES
In the study of numerous works on the history of accounting in the Middle Ages had never met the description combined with the application of its accounting various types, such as inventory and double-entry bookkeeping. «Father of double-entry bookkeeping» never wrote about it in his «Summa». The study of archival sources has revealed the early practice of such a combination in the making business Francesco Datini in Avignon. In this case, inventory records are covered by inventories, home equipment, food supplies. Cash and settlements with debtors and creditors are carried out by the method of double entry.