Ein Neues zur itzigen Kauf- und Handelung sehr nütz- und dienliches Buchhaltens-Werck allen denen so Lust und haben solche hochnützliche Wissenschafft zu lernen durch sonderbahren Fleiss und vielfältige Mühe zu Dienst aufgesetzt.
3399Title within elaborate calligraphic woodcut border title a little soiled & frayed around edges. 242 leaves the last a blank. Small folio cont. blind-stamped panelled pigskin over wooden boards binding somewhat soiled pigskin at one corner worn away remains of clasps & catches. Hamburg: A. Lichtenstein 1682. First edition extremely rare of this large and comprehensive Hamburg manual of accounting techniques. Only two other copies seem to be extant: one at the British Library and the other Tübingen. The book was a success and a second edition was published in 1714 under the title Der Werth-geschätzte Handels-Mann. Joachim Rademann was a chartered accountant at Hamburg. At the end of this his first published work he describes himself a "young man" and according to Schröder he married in 1683; otherwise nothing seems to be known of his life. Based on Christoph Achatius Hager's treatise Buchhalten uber proper Commission und Compagnia Handlungen first published at Hamburg ca. 1625 Rademann's book takes into consideration the changes and innovations that trading and coinage had seen since then and focuses on practical matters. The general ledger section comprises a Memorial a Journal and a Hauptbuch; the associated accounts include a Cassa-Buch cash journal a Banca-Buch bank account an Unkostenbuch book of charges a Monat-Buch monthly journal and a Factura-Buch and Rechnungs-Copey-Buch books of invoices. Precise examples taken from actual trading accounts at Hamburg are given throughout. "Rademann dispenses with long theoretical preambles and instead when differentiating between debtor and creditor points to the works of Hager and Gebhardt Overheiden. To the associated accounts Rademann adds the Portbuch von Briefe today's petty cash book. In the Memorial Rademann follows his predecessor Hager but adds a wealth of detail. The same applies to the Journal.The impersonal accounts that follow are remarkable not only for their multitude but also for the exceptionally delicate and skillful handling of the accounts. Rademann's work is nothing short of excellent."-Penndorf Geschichte der Buchhaltung in Deutschland p. 219 in trans. Very good copy of this extremely rare book. First fifteen leaves with light dampstaining. ⧠Hausdorfer 198. Historical Accounting Literature 28. Hoock/Jeannin II R.1. 1. Humpert 396. Schröder VI 3077 1. Not in Goldsmiths Kress or Rapp. hardcover books
