Journal title CONTABILITÀ E CULTURA AZIENDALE
Author/s Vittoria Ferrandino
Publishing Year 2014 Issue 2013/2 Language Italian
Pages 16 P. 7-22 File size 99 KB
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The Neapolitan public banks sprang up through the initiative of charitable organizations and they developed thanks to the diffusion of fedi di credito (bank receipt), which was a title of credit issued in respect of the deposits made by customers. This essay aims to illustrate the main aspects of banking in Naples in the eighteenth century, as the benefit derived by the increase in deposits, and funds to invest, or the operation of the accounting records and the aim of preparation of financial closure, which was not used to determine a management profit but it was simply used to perform a check on the timely collection of revenue and the payment of expenses.
Keywords: Modern age, Neapolitan public banks, banking, accounting books, accounting records, budgets
Vittoria Ferrandino, I banchi pubblici napoletani e la loro contabilità nel secolo XVIII in "CONTABILITÀ E CULTURA AZIENDALE" 2/2013, pp 7-22, DOI: 10.3280/CCA2013-002002