The Romance of Double-Entry Bookkeeping

Feature Column Archive

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6.  A Funeral

The first bad news comes on December 4, 1540: Miscellaneous Expenses is debited for 20 ducati ``paid to Ser Alessandro, of Lanzolo, for several medecines had from him, for the illness of my wife Lugretia,'' and 25 ducati ``to Master Valerio Superchio, physician, for visits to the said Lucretia on several occasions and for two consultations held by several physicians.''

• 226. P Misc. Expenses // A Cash                     l.4  s.10  g.- p.-

On the same day Miscellaneous Expenses is debited for Lucretia's burial. 150 candles at 10 ducati the hundred, 55 ducati for undertaker and clergy, 10 ducati given to the poor for her soul's sake, in all 80 ducati:

• 227. P Misc. Expenses // A Cash                      l.8  s.-  g.- p.-

Once Lucretia is gone, her dowry must be disposed of. The arrangement here was: one third kept by Alvise, one third returned to her father, and one third distributed according to her will. These transactions are entered into the Journal on December 15.

• 228. P Dowry Account // A My Capital               l.133  s.6  g.8 p.-

• 229. P Dowry Account // A Ser Philippo Moresini    l.133  s.6  g.8 p.-

• 230. P Dowry Account // A Monastery of the nuns of
  San Lorenzo                                         l.50  s.-  g.- p.-

Lucretia left her new green pelizza, with the cap and the collar, to her sister Marietta, and various small legacies totalling 75 ducati.

• 231.  P Dowry Account // A Clothing for my wife      l.4  s.4  g.- p.-

• 232.  P Dowry Account // A Various small legacies    l.7 s.10  g.- p.-

Finally the rest of her part of her dowry Lucretia left to Alvise, who also recovered his 1000 ducati of counter-dowry.

• 233.  P Dowry Account // A My Capital              l.171 s.12  g.8 p.-

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The Dowry Account of the unfortunate Lucretia is now balanced.

                                       DOWRY ACCOUNT
228. to me, Alvise, one third of the         | 216. from Ser Philippo Moresini,                      
     d. 4000 dowry, my part                  |      d. 4000 dowry, including
     after her death      l.133 s.6  g.8 p.- |      d. 750 of jewelry and 
229. to Ser Philippo Moresini, his           |      clothing      l.400 s.- g.- p.-
     one-third share      l.133 s.6  g.8 p.- | 217. from my Capital, the
230. to the Monastery of San                 |      d. 1000 of counter-dowry
     Lorenzo               l.50 s.-  g.- p.- |                    l.100 s.- g.- p.-
231. to Clothing, the peliza                 |
     etc. she left to Marietta               |
                            l.4 s.4  g.- p.- |
232. Various small legacies l.7 s.10 g.- p.- |
233. to my Capital        1.171 s.12 g.8 p.- |
     

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• 1. The early history of double-entry bookkeeping; Manzoni's Quaderno

• 2. Double entries and how they work

• 3. Sugar and spice

• 4. Household expenses

• 5. Two weddings

• 6. A funeral

• 7. A pirate attack

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