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Copyright of Radovi Zavod za povijesne znanosti HAZU u Zaru is the property of Zavod za Povijesne Znanosti HAZU and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This paper contributes to the study of the accounting and legal practice existing in the Venetian Republic in the late Middle Ages. The author examines two account books created by the Soranzo fraterna, a trading firm organized as a family partnership and operating in the first half of the 15th century. The larger of the surviving ledgers, known as the libro real novo, is generally considered to be the earliest extant Venetian example of doubleentry bookkeeping. New sources discovered by the author in the State Archives of Venice confirm that the libro real novo represents a compilation of accounts (a so-called estratto) prepared in view of a complicated litigation at the giudici di petizion court. The detailed examination of the judicial conflict in question reveals the purposes behind the composition of this book and the impact that the circumstances of its creation had on the accounting techniques used. [ABSTRACT FROM AUTHOR]

Copyright of Radovi Zavod za povijesne znanosti HAZU u Zaru is the property of Zavod za Povijesne Znanosti HAZU and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Radovi Zavod za povijesne znanosti HAZU u Zaru is the property of Zavod za Povijesne Znanosti HAZU and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Radovi Zavod za povijesne znanosti HAZU u Zaru is the property of Zavod za Povijesne Znanosti HAZU and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)