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1
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Rachunki prepozyta klasztoru św. Ducha de Daxia w Krakowie Macieja Regiomontanusa z lat 1570–1591. Świat ludzi i rzeczy

100%
Przybyłowicz O. M.
Roczniki Dziejów Społecznych i Gospodarczych
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2015
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vol. 75
PL
The account book of the Prepositor of the Monastery of the Holy Spirit de Saxia, Maciej Regiomontanus, from the years 1570–1591. People and things (Summary)The article analyses the oldest surviving account book of the Monastery of the Holy Spirit de Saxia. Dating from the latter half of the sixteenth century (1570-1591), the manuscript was written by Regiomontanus of Konigsberg. It is a valuable document, although the records it contains concern only expenditures. Not only is it more than four hundred years old but the expenditures were recorded over a very long period. Except for the Latin headings of particular sections of the expenditures, Regiomontanus relied on Polish for recording the data. It is an interesting detail which – especially in view of the fact that the register was kept by a clergyman – proves that in the latter half of the sixteenth century the national language began to grow in importance. The source shows the community oriented toward offering assistance to the needy in the big city. It provides information about the money spent on the congregation as well as on the hospital and the monastery school, shedding light on the social bonds formed by the monks both within the Monastery and through their contacts with the outside world, with the inhabitants of the city, especially those who rendered services to the whole community or who supported the Order fi nancially.
2
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Audyt finansowy w CERN

100%
Dowgiało P.
|
2014
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vol. 59
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issue 1(354)
156-158
EN
The Supreme Audit Office has conducted a midyear audit at the European Organisation for Nuclear Research (CERN). The audit was an introduction to the proper audit of financial statements of CERN for the previous year. The midyear audit focused on the accounting software used at CERN and on the way economic operations are recorded in account books.
3

Account books of the Musical Chapel of Lviv Uniate Bishop Leon Szeptycki (1760–1779)

88%
Kuzminskyi I.
Kwartalnik Młodych Muzykologów UJ
|
2018
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issue 3(38)
5-24
EN
This article explores the newly discovered account books of the Lviv Uniate Musical Chapel of the Bishop Leon Szeptycki. The main stay of this musical chapel was the architectural complex of the Cathedral of St George in Lviv. Today, two account books are stored in the department of old books and manuscripts of the Andrey Sheptytsky National Museum in Lviv in the archives of the Lviv bishops; they cover the years 1760–1779. In the first two parts of the article, the author investigates the issues of the founding of the musical chapel and its place of activity. In the third part, there is a list of musicians who were members of this chapel over the years. In addition to the names and surnames, their positions, years of employment, musical instruments which they played and details of their biography are indicated. In the next part, there is a list of pupils of the chapel. It appears that the total number of pupils ranged from 2 to 14. Adult musicians and pupils played various instruments: harpsichord (“klawicymbaly”), clavichord (“klawikort”), organ, violin, alto, viola da gamba (“kwartviola”), cello (“basetla”), oboe, bassoon, trumpet and horn; there were singers as well. In the fifth part, the author specifies in what way the Lviv Uniate musical chapel was financed. In the next part, both the church and the secular musical repertoire of the musical chapel are described. Inthis section, also information from the Warsaw periodicals are used. In the seventh part, the collaboration of the Uniate music chapel with other chapels and monastic orders, Jesuits, Dominicans and Conventual Franciscans is explored. In the last part, the author examines the information about the human settlements that are found on the pages of the account books.
4

Account books of the Musical Chapel of Lviv Uniate Bishop Leon Szeptycki (1760–1779)

88%
Kuzminskyi I.
Kwartalnik Młodych Muzykologów UJ
|
2018
|
issue 3(38) Eng
5-24
EN
This article explores the newly discovered account books of the Lviv Uniate Musical Chapel of the Bishop Leon Szeptycki. The main stay of this musical chapel was the architectural complex of the Cathedral of St George in Lviv. Today, two account books are stored in the department of old books and manuscripts of the Andrey Sheptytsky National Museum in Lviv in the archives of the Lviv bishops; they cover the years 1760–1779. In the first two parts of the article, the author investigates the issues of the founding of the musical chapel and its place of activity. In the third part, there is a list of musicians who were members of this chapel over the years. In addition to the names and surnames, their positions, years of employment, musical instruments which they played and details of their biography are indicated. In the next part, there is a list of pupils of the chapel. It appears that the total number of pupils ranged from 2 to 14. Adult musicians and pupils played various instruments: harpsichord (“klawicymbaly”), clavichord (“klawikort”), organ, violin, alto, viola da gamba (“kwartviola”), cello (“basetla”), oboe, bassoon, trumpet and horn; there were singers as well. In the fifth part, the author specifies in what way the Lviv Uniate musical chapel was financed. In the next part, both the church and the secular musical repertoire of the musical chapel are described. In this section, also information from the Warsaw periodicals are used. In the seventh part, the collaboration of the Uniate music chapel with other chapels and monastic orders, Jesuits, Dominicans and Conventual Franciscans is explored. In the last part, the author examines the information about the human settlements that are found on the pages of the account books.
5
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Georg Pencz (†1550), norymberski malarz krakowskiego ołtarza, spoczął we Wrocławiu

75%
Morawiec A.
Śląski Kwartalnik Historyczny Sobótka
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2019
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vol. 74
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issue 2
127-136
EN
The article is a comment in a long debate on the place of interment of Georg Pencz, a painter from Nuremberg who created paintings in the altar of Sigismund’s Chapel at the Wawel Castle. Decisive character of the presented stand is based on information found in sources preserved in State Archive in Wrocław.
6
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Czy starożytni Rzymianie mieli księgowość podwójną?

63%
Sojak S.
Zeszyty Teoretyczne Rachunkowości
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2023
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issue 47(2)
121-139
PL
Cel: Celem głównym artykułu, zgodnie z jego tytułem, jest udzielenie odpowiedzi na pytanie, czy starożytni Rzymianie stosowali metodę księgowości podwójnej. Celem pomocniczym – prezentacja szerokiej gamy słownictwa księgowego stosowanego przez Rzymian, które zostało później użyte przez kupców weneckich i Lukę Paciolego w Traktacie o podwójnej księgowości z 1494 roku i jest nadal stosowane. Metodyka/podejście badawcze: W artykule zastosowano metodę wnioskowania dedukcyjnego na podstawie analizy literatury ekonomicznej, prawnej i historiograficznej na temat terminologii księgowej stosownej w finansach państwowych i prywatnych Rzymian. Wyniki: Przedstawiona w artykule terminologia mogłaby sugerować, że Rzymianie mieli wysoko rozwinięty system księgowości, wykorzystujący zasadę podwójnego zapisu. Tak jednak nie było, nie odnaleziono dotąd na to dowodów materialnych w postaci dokumentów księgowych: pojedynczych kont księgowych, powtarzanego zapisu przeciwstawnego, bilansów. Historycy rachunkowości i bankowości zdani są na analizę źródeł historycznych wtórnych między innymi literatury prawnej z przebiegu procesów sądowych, w których głównym dowodem w sprawie były księgi rachunkowe. Jednym z takich procesów, najpełniej opisanym w literaturze, był proces między wspólnikami Fanniuszem a Roscjuszem, w którym obrońcą Roscjusza był Cyceron. W artykule wskazano, że z mowa obrończa Cycerona nie dowodzi istnienia w Rzymie podwójnej księgowości. Zastanawiając się nad przyczynami braku podwójnego zapisu, przedstawiono argumenty De Ste. Croix, wśród których najważniejszy był system notacji liczbowej rzymskiej (I, V, X, L, C, M), który nie „wymuszał” zapisów księgowych w kolumnach. Czynił to dopiero system notacji cyfr arabskich, co szybko przełożyło się na przeciwstawny zapis podwójny. Ograniczenia badawcze: Brak zachowanych dokumentów źródłowych, konieczność posiłkowania się literaturą prawną. Oryginalność/wartość: W artykule dowiedziono, że zapisu podwójnego: jeśli Wn, to także Ma nie da się umiejscowić w starożytnym Rzymie. Artykuł ten daje jednak czytelnikowi wyobrażenie o bogactwie terminologii księgowo-finansowej Rzymu przełomu epok.
EN
Purpose: The main purpose of the article is to establish whether the ancient Romans used double-entry bookkeeping. The secondary aim is to present a wide range of accounting vocabulary used by the Romans, which was later used by Venetian merchants and Luca Pacioli in the 1494 treatise on double-entry bookkeeping and which is still in use today. Methodology/approach: The paper uses a deductive inference method based on an analysis of the economic, legal, and historiographical literature on the accounting vocabulary used in the state and private finances of the Romans. Findings: Although the terminology presented in the article suggests that the Romans had a highly developed accounting system using the principle of double entry, this was not the case. No material evidence of this has been found in accounting documents, such as single accounting records, repeated counter entries or balance sheets. Historians of accounting and banking rely on the analysis of secondary historical sources, such as legal literature that documents the course of trials in which account books were the main evidence. One trial that was fully described in the literature was between the partners Fannius and Roscius, in which Cicero was the defender of Roscius. The article demonstrates that Ciceroʼs defense speech does not prove the existence of double-accounting in Rome. Reflecting on the reasons for the absence of doubleentry bookkeeping, the author presents de Ste. Croix's arguments, the most important of which was the Roman numerical notation system (I, V, X, L, C, M) did not ’force’ bookkeeping entries into columns. This was only done by the Arabic numeral notation system, which quickly translated into the opposite double notation. Research limitations: The lack of surviving documents and a need to rely on legal literature. Originality/value: The article proves that the double notation – the debit/credit convention – cannot be ascribed to ancient Rome. However, the article informs the reader about the richness of the accounting and financial terminology of Rome at the turn of the era.
7
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Les sources comptables, documents de gestion et d’administration des couvents mendiants en Hongrie médiévale

38%
Romhányi B. F.
Hereditas Monasteriorium
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2013
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vol. 3
77-96
EN
The account books in general offer the best possibility to analyze the management and the everyday life of the friaries. However, there are but a few surviving in medieval Hungary and even these are fragmentary. Their common feature is that they were not prepared for the internal use of the convents but for the patron, i.e. for the town and for its council. This fact influenced the content, too, revealing a special aspect of the relation between the convent and the community that had the patronage rights. Beside the account books of franciscains friary of Sopron which are the best known sources of this type, there are some fragments of the Carmelite friary of Eperjes (Prešov), of the Austin Hermits of Bártfa (Bartfeld, Bardejov) and of the Dominican convent of Selmecbánya (Schemnitz, Banská Štiavnica). The picture gained from these fragmentary sources is very incomplete. Nevertheless, a certain number of characteristics could be detected through their analysis: the separation of the management of the community from that of the church, the secondary importance of the landed estates and of other properties compared to different forms of alms, as well as the changing role of the procuratores and of the friars by the end of the Middle Ages (late 15th – early 16th century). The account books of Sopron – being the most detailed documents – reflect a considerable flexibility in the economic life of the convent, as well as the prudent administration. In Sopron both the main expenses and incomes were connected to the production, especially to the wine production. Despite some common features there was no uniform economic model at the mendicant orders in this period. Presumably, there was a certain difference between the management of the Transdanubian and north-Hungarian convents and the Transsylvanian friaries, respectively, which is reflected in the absence of account books among the sources connected to latter group of mendicant institutions.
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