previous next

Codex Accepti et Expensi

A book in which the memoranda of income and outgo hastily jotted down in the adversaria, or day-book, were carefully posted once a month. It undoubtedly consisted of a series of double pages (Plin. H. N. ii. 22)— one debit (acceptum), the other credit (expensum); hence the book is sometimes called codices. The entries were made in a certain ordo, which is much insisted on as being of the essence of the codex, as opposed to the adversaria (pro Rosc. Com. ii. 6, 7). Now this ordo was no doubt chronological, the date by year and day being given, but if it was only this, it could be regarded as little else than a fair copy of the adversaria. So we must suppose that the codex was somewhat like the journal of modern book-keepers.

The codex was sufficient for the ordinary householder; but of course those who had extensive business transactions—such as the State, municipalities, companies, bankers—had to keep ledgers (rationes, libri rationum), each personal or nominal account being called ratio. Private individuals too, who had large property, had often to keep separate books for different heads of their business —e. g. the calendaria, which were accounts of investments made and dividends received.

For other points, such as the relation of transcripticia nomina to the codex, and the importance of the latter in establishing a literal obligation, see Litterarum Obligatio and the literature cited under that head.

hide Display Preferences
Greek Display:
Arabic Display:
View by Default:
Browse Bar: