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＊）based upon K.Inoue: "'Threefold Bookkeeping' by Matthaus Schwarz", pp.39-51 (The Accounting Historians Journal, Vol.9, No.1, Spring 1982).
１）K.Inoue: "The Oldest German Bookkeeping Text", p.52 (The Accounting Historians Journal, Vol.5, No.1, Spring 1978).
２）Reichard and Fink detail Schwarz's biography. E.C.Reichard: Matthaus und Veit Konrad Schwarz; ein Beytrag zur Geschichte der Kleidermoden, zur Beforderung der Menschenkunde und zur Kenntniss der deutschen Sprache des 16ten Jahrhunderts, (printed at Magdeburg, no publischer's name, 1786); A.Fink: Die Schwarzschen Trachtenbücher, (Berlin, Dt. Verein f. Kunstwissenschaft, 1963).
３）Ehrenberg named it and analyzed its business activities. R.Ehrenberg: Das Zeitalter der Fugger, Vol.1, (Jena, Gustav Fischer, 1922).
４）Reinhardt reproduced the letter from Jakob Fugger to the Emperor. E.Reinhardt; Jakob Fugger der Reiche aus Augsburg, pp.21-22 (Berlin, Struppe und Winckler, 1926).
５）G.F.von Pölnitz: Jakob Fugger, Kaiser, Kirche und Kapital in der oberdeutschen Renaissance, p.658 (Tübingen, J.C.B.Mohr, 1949); H.Kellenbenz: "Der Stand der Buchhaltung in Oberdeutschland zur Zeit der Fugger und Welser", p.623 (Die Wirtschaftsprüfung, Jahr.23 Heft 22/1970).
６）Schwarz wrote two manuscripts; the first in 1518, the second, a secret book in 1550. For the latter, see K.Inoue: "The Secret Book by Matthaus Schwarz", pp.62-65 (Financial and Cost Accounting, Vol.38, No.10/October 1978).
７）M.L.Hartsough: "A NEW TREATISE ON BOOKKEEPING UNDER THE FUGGERS", p.546 (Journal of Economic and Business History, Vol.IV, 1931-1932).
８）B.Penndorf: Geschichte der Buchhaltung in Deutschland, p.53 (Leipzig, G.A.Gloeckner, 1913; F/M, 1966).
９）B.S.Yamey: "Fifteenth and Sixteenth Century Manuscripts on the Art of Bookkeeping", p.55(Journal of Accounting Research, Vol.5, No.1, Spring 1967).
10）M.L.Hartsough: "A NEW TREATISE ON BOOKKEEPING UNDER THE FUGGERS", p.546 (Journal of Economic and Business History, Vol.IV, 1931-1932).
11）B.Penndorf: Geschichte der Buchhaltung in Deutschland, p.55 (Leipzig, G.A.Gloeckner, 1913; F/M, 1966).
12）B.S.Yamey: "Fifteenth and Sixteenth Century Manuscripts on the Art of Bookkeeping", p.57(Journal of Accounting Research, Vol.5, No.1, Spring 1967).
13）Schwarz's original manuscript is said to have disappeared earlier, and some of the three copies which had survived until the 1930s cannnot be confirmed at present. In 1931, Dr. Weitnauer referred to all copies and converted the handwriting into modern spelling in his own book. In this article the author as well as other researchers, except Professor Penndorf(1913), have relied upon Weitnauer's work for reference. A.Weitnauer: Venezianischer Handel der Fugger Nach der Musterbuchhaltung des Matthäus Schwarz, pp.174-272 (München/Leipzig, Duncker & Humblot, 1931).
14）All of these items are explained in K.Inoue: A History of Bookkeeping and Accounting in Germany, pp.86-88 (Tokyo, Yuhikaku, 1980).
15）For a comment on all adjustments, see K.Inoue: A History of Bookkeeping and Accounting in Germany, pp.92-94 (Tokyo, Yuhikaku, 1980).
16）B.S.Yamey: "Fifteenth and Sixteenth Century Manuscripts on the Art of Bookkeeping", p.55 (Journal of Accounting Research, Vol.5, No.1, Spring 1967).
17）K.Inoue: A History of Bookkeeping and Accounting in Germany, pp.97-101 (Tokyo, Yuhikaku, 1980) detail all of these.
18）B.Penndorf: Geschichte der Buchhaltung in Deutschland, pp.56-61 (Leipzig, G.A.Gloeckner, 1913; F/M, 1966).
19）Strieder reproduced all of the original statements of 1527 in modern spelling. J.Strieder: Die Inventur der Firma Fugger aus dem Jahre 1527, pp.57-114 (Tübingen, H.Laupp, 1905).
20）For detail, see A.Weitnauer: Venezianischer Handel der Fugger Nach der Musterbuchhaltung des Matthäus Schwarz, p.184 (München/Leipzig, Duncker & Humblot, 1931).