Title page from 'Le parfait negociant' by Jacques Savary (6th edition, Lyons, 1712). [Library shelfmark: ICAS.721]
Jacques Savary was the principal author of a 1673 French government ordinance that required all merchants and bankers to maintain written records of their transactions in a book signed by a public official.
This 'Code Savary' would help to reveal a merchant's ability to pay his debts from his existing assets in case of bankruptcy.
In 'Le parfait negociant', Savary comments on the 'Code' and presents examples of bookkeeping techniques from the retail trade where he had made his fortune.