Pisan document of Philadelphia; Carta Pisana di Filadelfia

We are now able to date the origin of bookkeeping through the fortunate discovery of a specimen drawn up at the end of the 11th century or in the first decade of the 12th century by a Pisan shipbuilder to record expenditures incurred in the buidling or repairing of a galley. This account is the so-called Pisan document of Phialdelphia (La Carta Pisana di Filadelfia).