When a merchant settles his accounts, he inspects or evaluates the value of goods either on-site or in his ledger. Saikaku's Seken Munesanyo states, "The books are closed, the shelves are taken, and the silver is opened to the storehouse," while Saikaku's Man no Buntanko states, "In addition to treasures, 9,000 ryo of gold was seen at the New Year's take-off. In this world where there is no money and no money can be bought." In the 1883 Store Accounting Template of the Yano Kyuzaemon family of Hino in Omi, it states, "The wholesale of goods is to be calculated from the 30th of the month of each year to the 30th of the following month as one period, and a wholesale ledger is to be prepared, and the profit and loss are calculated by subtracting and subtracting the amounts for one period, and this is clearly recorded in the ledger." Source: Heibonsha World Encyclopedia, 2nd Edition Information |
商人が決算の際,商品の在高(ありだか)を実地に,あるいは帳簿上で検分すること,もしくはこれを評価することをいう。西鶴《世間胸算用》に〈帳綴,棚おろし,納め銀の蔵びらき〉,同《万の文反古》には〈財宝の外金子ばかり九千両,この正月の棚おろしに見え申候,金なくて金はまうけられぬ浮世に候〉とある。近江日野の矢野久左衛門家の1883年〈店勘定雛形〉には〈店卸ハ毎年月三十日ヨリ翌年月三十日ヲ以テ一期トシ,更ニ店卸帳ヲ製シ,一期差引ヲ為シ損益ヲ計リ,其帳ニ明確ニ記載シ〉とある。
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