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.. by RADEMAN (or RADEMANN), Joachim

Title 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.