ABSTRACT

In the several countries where I have found it necessary to take business books, it is the good custom to present them to a certain Commerce Officer (such as the Consuls in the employ of the City of Perosa). He should be told that these are the books in which you intend to record, or have someone else record, all your transactions. He should also know in what kind of monies and weights the transactions will be entered, whether in units of lire and picioli, lire and grossi, ducats and lire, florins and lire, or in ounces, tari, denari, or grains. The good businessman must always put these things down on the first page of his book. When someone other than the one stated at the beginning of the book is to make the entries, it is best to inform the pertinent officer.