Table 1

Two questions from the entrance examinations of the Collegio dei Rasonati

In the partnership formed by the following individuals, each invested the amounts shown. After 10 years, the partnership was dissolved, and a loss of 2,800 ducats resulted. We ask how much, each year, each individual will have to collect as return of his capital and the records of the account balance of the dissolution of the partnership
Pietro: 6,000 ducats
Antonio: 4,800 ducats
Francesco: 3,760 ducats

Mister Antonio Viola, Rasonato
Tizio is a debtor to the public finance for 3,600 ducats, local currency, including a penalty of 25 percent in addition to the original amount of F
He wants to settle the debt by a transfer entry for two-thirds of it, and the remaining part with cash. We ask how much is the amount of his real debt, how much is the penalty and how much is the money for F? Then, how much is the accounting record of the bank transfer he has to register, and how much is the total cash that he has to pay showing the calculation and the related accounting entries?
Lodovico Angeli, Dogal Rasonato

Source(s): VSA, Revisori e regolatori alla Scrittura bundle, Envelope no. 523, Examinations of the Rasonati 1733–1786, c.1

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