{"id":9913382,"date":"2026-01-06T17:50:33","date_gmt":"2026-01-06T17:50:33","guid":{"rendered":"https:\/\/sokol.co.uk\/?post_type=product&p=9913382"},"modified":"2026-01-06T17:50:34","modified_gmt":"2026-01-06T17:50:34","slug":"malynes-gerard-with-dafforne-richard","status":"publish","type":"product","link":"https:\/\/sokol.co.uk\/stock\/malynes-gerard-with-dafforne-richard\/","title":{"rendered":"MALYNES, Gerard [with] DAFFORNE, Richard."},"content":{"rendered":"

Third edition of Malynes\u2019 popular vade mecum for merchants, first published 1622, including the first edition of Dafforne\u2019s examples of double-entry bookkeeping \u2018after the Italian manner.\u2019 This is the most complete state in its earliest form (STC 17224 state 2.a.), with the cancel title-page to the first part present and the second part dated 1635, as opposed to the reset state dated 1651; some copies have neither the cancel title nor the second part (cf. Wing D102). <\/em><\/p>\n

Gerald Malynes was one of the first English authors to integrate the concept of natural law into economics, which was a crucial part of the development of modern economic science. He believed that the lex mercatoria was not a system of local customs but was an inherent set of principles, the chief of these being foreign exchange. Malynes operated in the Low Countries and later in England, speculated in mining and also advised the government on questions such as the weight of cloth. Malynes\u2019 scheme to introduce new farthing tokens as small coins currency failed when traders in most counties refused to accept them, and his backers insisted on paying him in his own worthless tokens. His treatise covers financial arithmetic, weights and measures used on the Continent and the Indies for cloth and precious metals and stones, maritime insurance, mining, currency and exchange, laws governing monopolies, bankruptcy and manufacture, maritime law, etc. Malynes describes the commodities of the West-Indian and American trade: gold and silver, sugar, indico, ginger, pearls and precious stones, logwood, tobacco, cotton, salt and medicines, etc. He also criticises the slow progress in the colonies of Bermuda and Virginia and describes his own preference for plantations in Newfoundland, and predicts that the Spanish will colonise the newly-discovered Australian territories, to great advantage. \u00a0<\/em><\/p>\n

Richard Dafforne was an accountant who had also practised in the Low Countries and ran a bookkeeping school in Northampton, the title-page demonstrating his ability to teach accounting in both English and Dutch. The first part, an introduction to the science of accounting, credit and debt, is in the form of a didactic dialogue between \u2018Philo-Mathy\u2019 and \u2018School-Partner.\u2019 Following the method of the fifteenth-century Franciscan monk Luca Pacioli (d. 1517), Dafforne stated that the necessary tools for bookkeeping were the waste-book, in which basic transactions are first noted; the journal, in which each transaction is assigned creditor to one account and debtor to another; and the ledger, in which each transaction is listed twice, once under credits and once under debits, so that in the final calculation the total debits should equal the total credits, thus ensuring there were no arithmetical errors. The mock waste-books, journals and ledgers are dated and signed from London and Amsterdam, the first including transactions with merchants in Lisbon, Rouen and Danzig for cloth, sugar, pepper and figs, etc. <\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

Folio. pp. (xii) 333 (i); (xx) 55 (i) plus 248 unnumbered pp. of mock accounts including divisional titles. 2 parts in 1 vol. First part with \u2018cancel\u2019 t-p (STC 17224.5) within architectural woodcut border and general letterpress t-p, second part with publisher\u2019s devices to divisional tps, printed tables. Woodcut initials, woodcut and typographical head- and tailpieces. Light red ink smudge to Ll4v of first part affecting a few words, very good copies in contemp. calf, edges stained red. C18 engraved armorial bookplate of Archibald Grant of Monymusk, 2nd<\/sup> Baronet, his autograph to second t-p of first part, C19 numbering to margin of first t-p and ffep. With the sale invoice of Maggs Paris 1926 \u2013 Frs 538.<\/p>\n","protected":false},"featured_media":0,"template":"","meta":{"footnotes":""},"product_brand":[],"product_cat":[695,266],"product_tag":[866,865],"class_list":{"0":"post-9913382","1":"product","2":"type-product","3":"status-publish","5":"product_cat-education-learning","6":"product_cat-economics","7":"product_tag-accounting","8":"product_tag-economics","10":"first","11":"instock","12":"shipping-taxable","13":"purchasable","14":"product-type-simple"},"yoast_head":"\nMALYNES, Gerard [with] DAFFORNE, Richard. | Sokol Books<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/sokol.co.uk\/stock\/malynes-gerard-with-dafforne-richard\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"MALYNES, Gerard [with] DAFFORNE, Richard. | Sokol Books\" \/>\n<meta property=\"og:description\" content=\"Folio. pp. (xii) 333 (i); (xx) 55 (i) plus 248 unnumbered pp. of mock accounts including divisional titles. 2 parts in 1 vol. First part with \u2018cancel\u2019 t-p (STC 17224.5) within architectural woodcut border and general letterpress t-p, second part with publisher\u2019s devices to divisional tps, printed tables. Woodcut initials, woodcut and typographical head- and tailpieces. Light red ink smudge to Ll4v of first part affecting a few words, very good copies in contemp. calf, edges stained red. C18 engraved armorial bookplate of Archibald Grant of Monymusk, 2nd Baronet, his autograph to second t-p of first part, C19 numbering to margin of first t-p and ffep. 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