THE RECONSTRUCTION OF THE HEAD OFFICE ACCOUNT IN THE GENERAL LEDGER OF GIOVANNI FAROLFI'S COMPANY (1299-1300)

摘要

The paper aims to reproduce the procedure of the preparation of one of the main indicators on missing folio 114 in the General Ledger of the company of Giovanni Farolfi in Salon, which is the account of the head office. The methodological framework of the research is presented by the method of logical and analytical reconstruction (MLAR) of the account books, which helps to represent the set of the accounting records in a form of block-diagrams and to carry out an in-depth analysis on their basis. The results of the research move the authors closer to the final objective - the virtual reconstruction of the final "Creditors" section page of the Trial Balance, which was lost.