LAPORTE, Matthieu de.
La science des négocians et teneurs de livres, ou instruction generale. Pour tout ce qui se pratique dans les comptoirs des négocians, tant pour les affaires de banque, que pour les marchandises, & chez les financiers pour les comptes. Divisée en trois traités… Nouvelle édition, revûe, corrigée & augmentée.
Perhaps the most famous eighteenth century French work on book-keeping, first published in 1704 and frequently reprinted. “The major part of the book covers double-entry. Several features of the treatment are worth noting. First, de la Porte distinguishes between the ‘memorial entier’, which is the unified comprehensive book of original entry as described by Pacioli, and the ‘memorial divis? en plusieurs parties’, which is its replacement by a series of specialised books of original entry, already described by Weddington in 1567. Second, the author deals comprehensively with single and compound journal entries, including transactions with both multiple debits and multiple credits (pp 72-3). Third, fifteen auxiliary books (‘livres d’aide’) are described and most are illustrated … Fourth, de la Porte advocates the use of two collective personal accounts … Fifth, [he] discusses the transfer of journal entries in the ledger.” (Bywater and Yamey, pp. 142-145).
Oblong octavo (125 x 196 mm), pp. xvi, 608. Contemporary mottled sheep, spine decorated gilt in compartments, morocco label, red edges, marbled endpapers. Spine chipped at head with small portion missing, joints and corners lightly rubbed, with two small worm holes to lower joint; some surface erosion, neatly patched. Occasional light spotting; a very good copy.
Bibliography: Herwood 623; ICAEW, p. 159; Reymondin, pp. 89-90.Don't understand our descriptions? Try reading our Glossary