ABSTRACT
In 1964, the curator of the Library at Vienne (on the Rhône, south of Lyon) discovered a fragment of an account book, which was seen to belong probably to the ledger of a Lyon merchant. Another fragment of this ledger had been studied in 1906. Relating to the period 1320–1323, it is one of the oldest examples of a mercantile account book known in France.
It seems that this book was that of a partnership between Johanym Berguen and Bernert Barauz, who may have practised as drapers. The fragment is too short to give a complete picture of the commercial activity of the two partners. On the other hand, the document provides interesting linguistic information since it is written in the Franco-Provençal dialect, which is very rare. It also supplies valuable material for research into place names and personal names.
After a brief introduction, the paper provides a transcription of the document and a glossary of the terms used in it.
