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.
）— 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
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
codex, and the importance of the latter in establishing a literal obligation, see Litterarum Obligatio
and the literature
cited under that head.