75. Ledger (marked ‘E’), 1670–77

Biblioteca Roncioniana, Prato: Caccini Del Vernaccia Archive
section A, no. 251
SENDER: Ugolino Del Vernaccia
PLACE OF DEPARTURE: Florence
GENERAL INFORMATION: Missing cover.

This complete large-format volume, deprived of its binding, is one of the few examples – and the first in chronological order – of ledgers kept by Senator Ugolino Del Vernaccia, which contained all his financial transactions. The ledger is the main register in which the final entries, taken from daily transactions, are grouped by imputation accounts. The top of each of the pages bears an invocation to God, the typical formula already prescribed by Cotrugli and Pacioli in the late fifteenth century. The book bears a decoration similar in its design to the account books of the Monte di Pietà of Bologna, thus combining its practical function with ornamentation of a more aesthetic nature.

(Matteo Calcagni)