168
Ragioneria - Flori, Ludovico
Treatise on the manner of keeping the domestic double book with its copy, 1677
Estimate
€ 150 - 250
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€ 1.290
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Information
Printed in Palermo and reprinted in Rome, for Lazzari Varese, 1677. In Folio, 3 parts in one volume, each with its own title page, first part: "Instruction of the method, how to keep books of accounts… .", p. (4)-126-(2) and two folded sheets: "Example or paradigm of the budget.."; second part: "Exemplary of the domestic double book with its journal.. for greater declaration of the previous Instruction", pp.(3)-32 but 63 for page numbering + 2 blank; third part: "Master book", pp. (4)-50 but 100 for double numbering as examples of double entry + 7 pages containing "Some warnings about how to keep the Book of Capitals", the register and the topographic brand. Handwritten bookplate. Uniform browning and marginal restorations on some pages. Contemporary full parchment binding, calligraphic title.
Specialist Notes
Rare and sought-after second edition of this ingenious work considered the best bookkeeping treatise on double writing (the first had appeared in Palermo in 1630). See Cerboni, Computisteria a Ragioneria, pag. 54: "This rare book is the masterpiece of the century. Flori is the first to hear the person behind the "surrogate things", the first to separate the inventory accounting (capital) from the unique annual (expenses and revenues) he keeps. Pel first finally studies and classifies the administrative matter and, first of all, presents the utility of estimates under the name of calculations.The theory is confirmed by a practical application, voluminous of an entire year, of the said college, with the journal, book and repertoire". Riccardi I, 463. Kress Library, 1433.
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