Hebrew Printing in Sabbioneta 1 AFFO, Ireneo - Schulz-Falster Rare ...
Hebrew Printing in Sabbioneta 1 AFFO, Ireneo - Schulz-Falster Rare ...
Hebrew Printing in Sabbioneta 1 AFFO, Ireneo - Schulz-Falster Rare ...
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InXuential German Merchants’ Handbook<br />
with a Section on Double-Entry Book-Keep<strong>in</strong>g<br />
15 BOHN, Gottfried Christian. Wohlerfahrener Kaufmann,<br />
oder umständliche Nachricht mit was für Waaren, Münze,<br />
Maaße und Gewichte die vornehmsten Städte <strong>in</strong> Deutschland,<br />
Spanien, Portugall, Frankreich, England ... verkehren ... nebst<br />
e<strong>in</strong>er ausführlichen Anweisung zum italienischen Buchhalten<br />
dem kaufmännischen Briefwechsel, und mehrern nöthigen<br />
Handelssachen beygefüget werden. Hamburg, Johann Carl Bohn,<br />
1762. £1400<br />
8vo, double-page engraved frontispiece, pp. [ii], [vi], 884, [8] contents,<br />
errata; title pr<strong>in</strong>ted <strong>in</strong> red and black, numerous tables <strong>in</strong> the text,<br />
frontispiece engraved by J. C. G. Fritzsch; contemporary full calf, gilt<br />
double Wllets to sides, sp<strong>in</strong>e ruled <strong>in</strong> gilt with central gilt decoration;<br />
extremities a little rubbed, a Wne copy.<br />
Fourth edition (Wrst 1719) of Bohn’s <strong>in</strong>Xuential merchants’ handbook,<br />
much praised for its comprehensiveness and detail. Beg<strong>in</strong>n<strong>in</strong>g with Hamburg,<br />
<strong>in</strong>formation is given on German and other European trad<strong>in</strong>g places,<br />
cover<strong>in</strong>g exchange rates, weights and measures, products both for import<br />
and export, trad<strong>in</strong>g practices etc.<br />
In addition to this basic <strong>in</strong>formation for merchant and trader, a substantial<br />
section, extend<strong>in</strong>g to 150 pages, conta<strong>in</strong>s an <strong>in</strong>troduction to double-entry<br />
or Italian book-keep<strong>in</strong>g for merchants based on Rademann. In a conversational<br />
style the pr<strong>in</strong>ciples of account<strong>in</strong>g are given. Practical examples are given,<br />
with an explanation as to which account book the transaction needs to<br />
be recorded <strong>in</strong>. In addition to basic accounts, complicated transactions are<br />
<strong>in</strong>cluded too, such as account<strong>in</strong>g for loans, lotteries, maritime <strong>in</strong>vestments.<br />
DiVerent account books are <strong>in</strong>troduced and the basic procedures expla<strong>in</strong>ed.<br />
Particularly attractive is the Wne, engraved frontispiece by J. C. G. Fritzsch,<br />
show<strong>in</strong>g part of Hamburg’s town hall, the bourse, and the ‘Kommerzbibliothek’<br />
(bus<strong>in</strong>ess library). Bohn’s handbook was the most popular German<br />
commercial handbook of the eighteenth century.<br />
Goldsmiths’–Kress 9762; Higgs 2782; Humpert 6356; see Herwood Library 460<br />
for 1727 edition, see Historical Account<strong>in</strong>g Literature p. 28 for 1750 edition; all<br />
early editions are uncommon.<br />
Bad Debts and Bankruptcy Law<br />
16 BOLTZ, Johann Lorentz. Der <strong>in</strong> Schuld-Austheilungen und<br />
Concurs-Sachen Accurate Beamte oder gründlich- und zuverlässige<br />
Anweisung, wie man die Schuld-Austheilungen zu begreiVen<br />
und e<strong>in</strong>zurichten, und was fürnemlich dabey zu observieren ist;<br />
<strong>in</strong>gleichen, wie jeder Glaubiger <strong>in</strong> die behörige Classe lociret, und<br />
susanne schulz-falster rare books