Index
abaco
41, 68, 192
account books
1, 23, 17, 28, 29, 33, 36, 41, 58, 62, 174
accounting
1â5, 7â10, 13, 16â20, 27, 35, 166
systems
1â2, 4â5, 8â10, 13, 16, 19
thought
3, 5, 7, 19
accounting policies
13
valuing self-grown produce
13, 147
inventory revaluation
14, 147
matching income to expenditure
2, 14, 30, 99â101, 140, 147, 165
prior-period adjustments
15, 168
account titles
55â57, 61, 66â67, 70â72, 81â86
See also ribriche (rubrica)
accruals
2, 13, 95, 166
accrual accounting
2, 166
adjustments
13â15, 89, 168
administration
11, 16, 26â31, 33, 36, 39, 55â56, 78â80, 83â84, 96, 110, 117, 134, 164â167, 171â172, 174, 178, 182â183
alms
16, 85, 92, 96, 103â104, 106, 110, 138â140
alphabets
55, 57, 118, 121, 134, 136, 182
See also indexes
alphabetic indexes
35, 71, 72
See also indexes
ambiguity
7, 8, 12, 57, 96, 157, 171
animal products
69, 91, 97, 139
annual
accounts
10, 36
annuity
130
audit
10
debts or credits
115
expenditure and income
192
income
115
interest
107
ledger
37
levy
93
payments
44
periodicity
13
receipts
10, 36
reports
2
annuities
accounts
93â94
income
93
capital
190
interest
69, 85, 106, 110, 128, 139
redemptions
62, 85, 93â95, 106, 114
apprentices
105
assets
4, 9, 14, 18, 50, 59, 194
asset-based (double entry accounting system)
19
current
11
ecclesiastical
108
effetti
88, 165
financial
129
income-generating
63
interest-generating
190
net
8, 15, 19
net current
2, 8, 11, 19
non-current
2, 9, 78, 93, 117
permanent
9â11, 129, 192
audits
2, 4, 9â10, 13â14, 118, 132, 137â139, 141â143, 155, 157, 175, 182
audited ledgers
156, 183
auditing
15, 19, 118, 133, 141â143, 156â157
auditors
2, 15
external auditors (visitors)
2
balances
account of the House or College, movement of the balance
79
bilancio (balance account)
7â8, 10, 12, 32â33, 78â79, 90, 144, 152, 169, 187
bilancio (financial statement)
152
bilancio ordinario (ordinary esito)
158
balance accounts
4, 7â8, 11â12, 17, 19, 58, 144, 160, 169, 189
balance sheets
4, 6â8, 10â13, 15â16, 32â33, 37, 61, 78â82, 84, 89â90, 93, 117â118, 127, 132, 137, 141, 143â145, 147â148, 152â153, 155â160, 162, 165, 169, 171â173, 175â176, 182â183, 186â187
closing list of balances
58, 79, 84, 86, 102
esito (balance accounts)
7â8, 12, 58, 62, 79, 84, 86â87, 93, 102, 104â105, 107â110, 116â117, 120â121, 133, 137, 141, 144â146, 148â149, 151, 153â155, 157â163, 166â173, 178, 182â183, 187, 189
interim statements
8
opening list of balances
58, 78, 85, 87
ordinary balances
169, 172
banks
6, 11, 16â17, 32, 34â35, 37, 41, 45â46, 50, 60, 67, 78, 83â84, 86, 94, 105, 112â114, 116, 130, 170, 178, 182, 191
bank accounts
6, 83, 114
bank ledgers
32, 34
See also tavola
Barbarigo, Andrea
7, 57â58
barters
16â17, 47â49
Belvedere Territory
47â49, 91, 192, 193
Benedictine order
17
Benedictine monks
3, 27
Besta, Fabio
8, 19
bilancio (balance account)
7â8, 11â12, 32â33, 78â79, 90, 144, 152, 158â159, 169, 187
Bivona College
111
bookkeeping
2â3, 5â11, 13â14, 18â19, 26â29, 35, 40, 54, 57, 59, 62â63, 65, 69, 78, 84, 98â100, 108, 111, 116, 118, 122â124, 127, 133, 136, 141, 143, 147, 164, 166â167, 171, 178, 182, 190â191
bookkeepers
17, 67, 71, 122
bookkeeping methods
5, 7â8
bookkeeping treatments
11
Book of Capital
4, 11, 129, 190â196
brokers
37, 42
Brother Luca
27
budgeting
175â177
bursars
1
buyers
37, 86, 101, 105, 113, 137â140
capital
2, 4, 6, 8â11, 15, 17, 19, 34, 36, 63, 78, 86â88, 93â94, 117, 129, 135, 164â168, 170, 178, 183, 187, 190â196
accounts
9, 78
immovable property
190â194
livestock
190â191, 195
movement of
8, 10, 19
permanent
192
Casanova, Alvise
9, 27
cash
4, 7, 11, 13â14, 17, 34â35, 37â38, 43, 45â46, 59â60, 68â69, 78, 83â84, 86, 88â89, 94, 97â99, 104â105, 108â109, 111â116, 120, 123, 126, 130, 137, 166, 169, 171, 178, 182
cash accounts
112, 114, 171, 182
cash accounting
166
cellars
16, 35, 38, 53, 60, 65, 77, 86, 97â98, 109â110, 140â141, 148, 150, 175
centimolo. See mills
cessions
49â50, 127â128
cessione
128
charities
10
closing the ledger
4, 7â8, 117
closing list of balances
58, 79, 84, 86, 102
colleges, See houses and colleges
colleges and houses, See houses and colleges
Collegio Massimo
1
common prices
13â14, 40â41, 59, 95, 97â99, 109â110, 139â141, 145â151, 154, 158, 175, 186
Company of Jesus
56
composite accounts
152
compound entries
52, 72â73, 75, 153, 181
conditional accounts
13, 115
conservator judges
51, 129
contracts
46â47, 52, 194â195
contribution
19â20, 105, 137
control
18â19, 30, 72, 96, 178
Coronella, Stefano
3
Cotrugli, Benedetto
5, 8
Counter-Reformation
16
country estates
10
creditors
38, 47, 50, 64â67, 70â75, 78, 80â81, 83â84, 86â87, 89â90, 93, 104â105, 107, 108, 110, 112â113, 115â117, 128, 131, 141â142, 144, 148â149, 155, 157, 159â161, 163, 169â171, 178, 182, 194
crocciola (crocciole)
121, 155
currencies
31, 39â40, 65, 75â77, 116, 121, 146, 181
current prices
39â41, 98â99, 109, 141, 147â150
custom houses
43
dare
67, 70, 159
debit and credit
6â7, 38, 71, 90, 131, 143, 146, 176
debiting and crediting
87, 120
debtors
6, 11, 13â14, 34â35, 49, 50, 52â53, 55, 59, 65, 67, 71â74, 78, 80â81, 83â84, 86â87, 90, 107, 110, 112â113, 115â117, 131, 141, 144, 148â149, 153â154, 157â162, 169â171, 178, 182, 193
dependent accounts
112, 182
deve dare
67
disinvestments
85, 93â94, 106, 108â109
disinvestments accounts
93â94
documentary evidence
42
documents
8, 105, 145
domestic ledgers
32
donations
85, 92, 103, 128
double entries
10
double entry
7, 10, 17, 29
accounting
3, 9â10, 19
accounting systems
10, 19
account books
1
bookkeeping
5
ledgers (Libro doppio)
32
method
2, 5, 7â10, 17â19, 27
manuals
19
duties
97, 106
duties and obligations
85, 106
end of period adjustments
13
equipment
9, 59, 85, 104
equity, movement of
8
errors
14, 62, 80â81, 90, 98â99, 112, 116, 122â127, 133, 141â144, 152, 155â157, 182
esito (balance accounts). See balances
estates
16, 59, 91, 96â97, 109, 141, 147, 152, 173, 192â193
accounts
38
Book of Capital
129, 190
Br. Superintendents
86
Capital in Immovable Properties
191â192
country estates
10
disinvestments
108
employees
38
investments
106
properties
96
Sperelli Estate
91
Superintendents
113, 138â140
See also Properties and Estates
estimates
40, 48, 98
evidence
42, 61, 94
exchange
49
exemplars
4â5, 7â8, 11â13, 16â17, 19, 24, 30, 39â41, 51â52, 57, 59, 64â65, 69â72, 74, 76â77, 79, 89â90, 92â95, 97, 100â101, 103, 105â106, 108â110, 113â114, 117, 120â121, 131, 136, 142, 145, 147â148, 150, 152, 154â155, 159â161, 167â169, 171, 173, 179, 190, 193
exemplar accounts
12, 17
exemplar financial statements
4, 17, 19
exemplar journals
5, 12, 145, 160â161
exemplar ledgers
4, 11â12, 70, 121, 155, 161, 168, 173
exemplar sheets
4â5, 19, 171
expenditure
2â4, 14â15, 19, 79, 83â84, 89â90, 93, 95â96, 98â105, 107â111, 113, 116â117, 120â121, 133, 140â141, 145â155, 158â159, 161â162, 165â168, 171, 173, 175â176, 178, 182, 186â188, 192
expenditure accounts
19, 153â154
expense accounts
49, 92
extraordinary expenses
102
external auditors
2
extraordinary entries
89
accounts
130
balance sheets
15, 158, 169, 172, 175â176, 183
expenses
102
far le crocciole (fare la crocciola)
121, 155
farms
48â49, 91, 97, 107, 109, 190
properties
190
farmhouses
99
Fontanelle Farm
91
moveable farm properties
190
Father Managers General
116, 131, 176, 178
Father Managers
1, 9, 19, 30, 37â38, 40, 60, 63, 101, 113, 116, 131, 137â140, 172, 176, 178
Father Provincials
171â172
Father Provosts
113, 138â140, 171
fertile animals
191â192, 195
financial statements
4, 9, 14â15, 17, 19, 89, 100, 152
See also Closing the ledger
Bilancio
7â8, 11â12, 32â33, 78â79, 90, 144, 152, 158â159, 169, 187
Extraordinary Balance Sheets (Bilancio straordinario)
15, 158, 159, 169, 172, 175â176, 183
forecasted balance sheets
13, 16
income statements
7, 10, 79, 89â90, 108, 186â187
Introito (opening list of balances)
7, 58, 78â79, 83â84, 86â88, 117, 120, 133, 137, 159â163, 166â168, 170, 178, 182â183
ordinary balance sheets
169, 172
ordinary Esito (Bilancio ordinario)
158â159
preparing the balance sheet
79, 117â118, 141, 144â145, 155, 157â158, 171, 182
preparing the Introito
137
preparing the State of affairs
6, 165
See also General Expenditure and General Income (Income Statement)
Flori, Lodovico
1â21, 24â25, 180
Fontanelle Farm
91
forecasts
15â16, 175â176
forecasted balance sheets
13, 16
forecasting
15â16, 176
frauds
61, 67
furnishings
85, 103
future payments
47
future settlements
46
gains
14, 91, 95
gardens
85, 92, 191
General Expenditure and General Income (Income Statement)
4, 79, 84, 89â90, 108, 116â117, 120â121, 133, 141, 145, 151â153, 155, 159, 162, 165â168, 173, 175, 178, 182, 186â188
general expenditure
89, 95, 98â99, 101â102, 104â105, 107â110, 116, 140, 145â146, 148â154, 158, 165
general expenditure accounts
90
general expenses
86, 88, 144, 166
general expense and general income
144, 166
general income
4, 79, 84, 88â90, 93, 95, 97â99, 104, 107â110, 116â117, 120â121, 133, 141, 144â146, 148â149, 151â155, 158â159, 161â162, 165â168, 173, 175, 178, 182, 186â188
goats
191
God
4, 17, 25, 43, 46, 56, 90, 113, 174, 179â180
granaries
16, 35, 38, 46â47, 52â53, 60, 65, 73â75, 77, 86, 97â98, 102, 109â110, 137â139, 141, 148, 150, 175
granary accounts
74â75, 110
Grand Court
50
Gubbio
43, 46, 111
harvests
13, 14, 40, 86, 97â98, 109, 139â140, 148, 155, 164, 175
havere
67, 108, 159
herds
85, 92, 191â192, 195
Hindu-Arabic numerals
41, 68, 71, 192, 193
holdings
191
Holy Cross
56
honesty
112, 133
horse breeding
85, 92
houses and colleges
1, 2, 4, 8â9, 11, 13â14, 15â16, 18â19, 24â25, 27, 30, 36â39, 56, 58â59, 61, 76, 78, 83, 85â89, 90â93, 96, 99â101, 103â107, 113, 131, 136, 139, 144, 147, 151â154, 156â157, 159â169, 171, 173â176, 178, 182â183, 187
colleges
14, 16, 43, 46â47, 49â51, 56, 59â61, 66, 69â70, 72, 104, 109, 111, 115, 131, 142, 150, 153, 167â170, 192â195
houses
39, 59, 95, 102, 104, 106, 109, 110, 113, 115, 152, 155, 191
houses and shops
38, 69, 85, 92, 100, 137â139
household ledgers
34â36, 41, 78, 83, 109, 164, 181â182, 196
household libro doppio
24
immoveable properties
191
immunities
85, 92
income
2â4, 7, 10, 14â15, 19, 28, 30, 34â36, 48, 62â63, 69, 78â79, 83â86, 88â101, 103â104, 106â111, 115â117, 120â121, 133, 141, 144â149, 151â156, 158â159, 161â162, 165â168, 171, 173, 175â176, 178, 182, 186â188, 190â193
income accounts
4, 79, 84, 89â91, 99, 116â117, 165, 168, 182, 188
income statements
7, 10, 79, 89â90, 108, 186â187
See also General Expenditure and General Income
Indexes (of the ledger)
55, 71, 118, 121, 134, 182
alphabets
55, 57, 118, 121, 134, 136, 182
alphabetic indexes
35, 71, 72
pandects
55, 134
registers (of the ledger)
71
repertories
134â136, 182
tables
134
Indiction
43â45, 59â60, 66, 69â72, 137â139, 154â155, 161, 177
inheritances
85, 92, 110
innovations
7
inspectors
171â172
interim statements
8
introito (opening list of balances)
7, 58, 78â79, 83â84, 86â88, 117, 120, 133, 137, 159â163, 166â168, 170, 178, 182â183
inventories
2, 6â7, 11, 14, 38, 59â60, 84, 87, 102, 133â134, 141, 145â151, 153â157, 159â161, 167â171, 173â175, 190
adjustment of values
13
closing
15, 147, 165
effetti (assets)
88, 165
opening
9
remaining inventories
100, 109â110
inventario
59, 167
immovable properties
11, 36
moveable property
36
revaluations
14
restanti
151
valuing for sale
147
investments
19, 93â94, 106, 108â109, 191, 194
Jesuits
4, 19
Jesuit colleges
1, 16
Jesuit Order
1, 13â14, 17â19, 91
joint properties
97â98
journals
1â2, 5, 6, 8, 11, 17, 29â34, 36â39, 41, 43â46, 52â71, 73â75, 77â78, 81â82, 86â87, 89â90, 94, 110, 113, 118, 123â127, 132â133, 136, 141â143, 145, 147, 150, 152â153, 158â159, 161â162, 168, 174, 177â179, 181â182, 192
account titles
55â57, 61
See also ribriche (rubrica)
compound entries
52, 72â73, 75, 153, 181
compound journal entries
13, 72
exemplar journals
5, 12, 160â161
form entries, how to
32, 38, 181
journal entries
13, 72
journal paired with its ledger
2, 5, 8, 11, 32
judge conservators
51, 129
land
91, 190â193
income
95
lawyers
105â106
leases
38, 97, 191
leaseholders
100, 139
ledgers
2, 4â5, 7â13, 15, 17, 19, 27â41, 44â45, 49â58, 61â72, 75â87, 91â97, 99â105, 107, 109â110, 112â139, 141â175, 177â179, 181â183, 187â189, 192â193, 196
account titles
55â56, 66â67, 70â72, 81â86
See also ribriche (rubrica)
accounts
19
audited
156, 183
bank
32, 34
closure
4, 7â8, 117
domestic
32
exemplar
4, 11â12, 70, 121, 155, 161, 168, 173
form and organise
78, 181
household
34â36, 41, 78, 83, 109, 164, 181â182, 196
ledger with its journal
30, 141, 178
master ledgers
32â33, 38, 40, 53â54, 56, 65, 86, 101, 107, 134â135, 145, 153, 157, 181, 192â193
merchant ledgers
32, 34â35
property
11
yearly household ledgers
196
yearly master ledgers
192â193
legacies
85, 92
levies
94, 106, 115
libro doppio
1, 3, 5, 21, 24, 32â34, 36, 39, 66, 78, 81, 87, 132, 181
accounting systems
8â9
double entry method
2
method
5â8, 11, 18, 29, 190
livestock
85, 92, 105, 190â191, 195
losses
85, 95, 106, 108, 140, 150
Majorcan wheat
47, 109, 139
management
1â4, 9, 15â16, 18â19, 30, 33, 85, 107, 118, 178, 182
manager accounts
38
managers
1, 9, 15, 17â19, 30, 37â38, 40, 46, 56, 60, 63, 65, 76, 86, 101, 113, 116, 131, 137â140, 171â172, 176, 178
practices
1â2, 16
Manzoni, Dominico
9, 17â18
markets
14, 18, 40, 98â99, 147â148
market prices
14, 40, 147
See also common prices
Marsala College
111
master ledgers
32â33, 38, 40, 53â54, 56, 65, 86, 101, 107, 134â135, 145, 153, 157, 181, 192â193
matching principle
2, 14, 30, 99-101, 140, 147, 165
measures
5, 10, 39â40, 65, 75, 77, 110, 122, 146, 148, 165, 181
meat provisions
105
mediators
42â43
Melis, Federigo
3
members of one college, movement to another
104
merchants
7, 18, 32, 34â35, 43, 54, 57â58, 78
ledgers
32, 34â35
mills
85, 91â92, 102â103
centimolo
92, 102â103
molini
91, 103
minor expenses
37
molini. See mills
misfortunes
34, 125, 140
misfortunes and losses
85, 95, 106, 108, 140, 150
Moschetti, Antonio
27
moveable farm properties
190
multiple accounts
130, 182
nature
9â10, 14, 33â36, 42, 51, 60, 77, 91, 112, 114â117, 122, 128, 130â132, 134, 149, 152, 157, 170, 173â174, 176, 191
negligence
14, 99, 195
net assets
8, 17, 19
movement of
8
net capital
87â88, 170
net current assets
2, 8, 11, 19
movement of
8, 19
notaries
38, 42â43, 46, 195
notarised deed
42â43
notarised contract
194
notebooks
37â38, 60, 63
numbers
41â42, 55, 57, 62, 71, 121â122, 125, 135, 143, 145, 165, 181
object of observation, movement of
19
obligations
94, 106â107, 112
opening lists of balances
58, 78, 85, 87
ordinary entries
89
accounts
130
balance sheets
169, 172
balances
169, 172
contributions
105, 137
esito
158â159
expenditure
105
expenses
101, 137
rules
162
organisations
2, 15, 18, 78, 80â81, 86, 170, 174, 182, 190
Pacioli, Luca
1, 5, 8, 17, 27, 29
Palermo
1, 3, 24, 34, 45, 51, 67, 95, 115, 136, 143, 180
paired-book-systems
11
pandects
55, 134
See also indexes
pantries
85, 101â102, 110, 116, 148â149
pantry accounts
101â102, 109
paper supplies
85, 105
partimenti accounts
86, 110â111
partita doppia
5
payment orders
41
pending accounts
86, 110â111, 116
periodicity
2
annual
13
periodic administration
11, 36, 56
thrice yearly
13
permanent assets
9â11
permanent capital
192
permanent properties
36
personification
2, 6â7, 35
Pietra, Don Angelo
3, 4, 9, 10, 17, 27, 33, 39, 45, 82, 86, 89, 132â133, 156
Possessions
99, 174, 190
possessions of the Devout
195
properties and possessions
26, 165, 175
posting
30â33, 52â53, 58, 65, 69â73, 77â78, 81, 87, 90, 102, 117, 124, 133, 136, 138, 141, 145, 148â149, 151, 153â155, 157â159, 161, 167â169, 181, 192â193
preparing the balance sheet
79, 117â118, 141, 144â145, 155, 157â158, 171, 182
account of the House or College, movement of the balance
79
preparing the books
53â54
preparing the Introito
137
prices
13â14, 40â43, 46, 48â49, 59, 77, 95, 97â99, 109â110, 139â141, 145â154, 158, 175, 186, 191, 193â195
prior-period adjustments
15
privileges
85, 92
profit and loss
4, 19, 95
profits
2â4, 10â11, 15â17, 19, 29, 34, 85, 95, 99, 101, 147
projections
175
Properties and Estates
11, 78, 129
alienated properties
193
capital in immovable properties
193
immovable properties
10â11, 36, 63, 84, 88, 91, 93â94, 96, 98, 106, 182, 190â194
joint properties
97â98
movable properties
36, 190
movable farm properties
190
permanent properties
36
properties
11, 15, 26, 34, 36â37, 69, 85, 88, 96â99, 104, 106â108, 129, 141, 165, 173, 175, 182, 192â193
properties of the Devout
190
permanent properties
36
properties and possessions
26, 165, 175
property ledgers
11
property rights
60
property shares
95
See also estates
provisions
40, 59, 85, 95, 98â99, 101â102, 105, 109â110, 140â141, 148, 150, 156
provosts
30, 56, 86, 113, 138â140, 171
puntare
81, 142
quality
3, 12, 14, 16, 18â19, 41â43, 54, 60, 91â92, 109
reconciliation
159â160n65
record entries
63, 65â66, 112
record expenditure
103
rectors
30, 56, 86, 113, 128, 138â140, 171
redemptions of annuities
62, 85, 93â95, 106, 114
Registers of bills
113
Registers (of the ledger)
71
See also indexes
regulations
172
remaining inventories
102
rent
7, 38, 60, 63, 69, 92, 97, 100, 139, 147
repairs
48, 85, 92, 97â98, 104
repertories
134â136, 182
See also indexes
revaluation
14
reversing entries
133
Rialto market
18
Roman currency
40, 65, 75
Rome
4, 13, 16, 19, 40, 54, 65, 76, 105
room furnishings
103
royal grand court
50
ribriche (rubrica)
55, 61, 67, 192
See also account titles
sacristies
85, 103, 107
Saint Francis Xavier
56
Saint Ignatius
56
scrittura doppia
5
scrittura
3, 40, 178
secular arbitrage
173
secular lords
106
seizures
49â51, 128â130
share capital
9
sheep
102, 190â191, 195
Sicily
1, 4, 13, 16, 19, 24, 27, 30â31, 39â40, 44, 54, 60, 65, 95, 129, 155
simple entries
72, 74
single entries
48â50, 90, 148â149, 157
solicitors
38, 105â106, 139
statements of account
176
state of affairs
6, 165
Stevin, Simon
27
stewards
1
stewardship
2â3, 9â10, 13â16, 18â19
stores
65, 77
successions
85, 92, 110
Sundry items
animal products
91
contributions
85, 105, 110, 137
expenses
85, 102, 110
income
85, 95
interests
69, 85, 107
lands
85, 110
land rents
91
meat
91, 97
meat rents
69
misfortunes and losses
85, 95, 106, 108, 140, 150
people
73â74
profits and benefits
85, 95, 106, 108, 139, 150
wages
38, 69, 85, 105â106, 110, 137
superiors
1, 25, 29, 105, 127â128, 158, 165, 171â172, 174, 183, 194
supplies
85, 101â103, 105, 109â110, 178
Table (of the ledger)
134
See also indexes
Tagliente, Giovanni
9, 27
Tavola (Municipal Bank of Palermo) account
34, 37, 41, 45â46, 60, 67, 69, 78, 83â84, 86, 94, 105, 112â114, 116, 120, 130, 136â137, 139, 143, 169, 178, 182
See also banks
taxes
94, 105, 107, 193
territories
85, 91, 96, 106, 191
time
2, 6â7, 10, 13â14, 16, 27â30, 33, 36â38, 41, 43, 49â50, 58â59, 61, 63, 66, 74, 78â79, 81â84, 86, 88â90, 94â96, 99â100, 109, 111, 113, 115, 122, 128, 131â132, 134â137, 141â144, 147â148, 152, 155â156, 164â166, 171â174, 176â177, 182, 190â193
tithes
91, 97
tools
9, 59, 85, 103
Trapani College
111
travel equipment
9, 85, 104
travel expenses
85, 104
trial balances
7, 79, 144
trust
2, 6, 29, 62, 179
Tuscan language
65
valuations
2, 165
vineyards
91
visionary thinking
16, 19
visits
171â173
visiting auditors
15
wage earners
38, 137
wages
38, 69, 85, 103, 105â106, 110, 115, 137â139
warehouses
77, 109
weights
5, 39â40, 65, 75, 77, 110, 122, 146, 148, 165, 178, 181
wine cellars
47, 109, 186
working capital
8
movement of
8
workshops
47â48, 85, 102, 107, 150
yearly household ledgers
196
yearly master ledgers
192â193