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Basic Financial Accounting 4th Edition W. Bosua Digital
Instant Download
Author(s): W. Bosua, M. Schutte
ISBN(s): 9781485102786, 1485102782
Edition: 4th
File Details: PDF, 1.20 MB
Year: 2014
Language: english
 6mm

E DI T I ON
FOURT H
BASIC FINANCIAL ACCOUNTING
FOURTH EDITION

Students and those new to financial accounting have a serious need

for a book which covers basic principles and provides a solid starting
point. Basic Financial Accounting answers this need. The authors
make no assumptions about the reader’s prior knowledge of financial
accounting, and their clear language and illustrative examples make
the text accessible and easy to use. Practical exercises are provided
at the end of each chapter to allow readers to test their progress as
they work through the book.

Basic Financial Accounting also serves as a helpful revision tool for

basic financial accounting concepts and principles.

BASIC
This fourth edition has been thoroughly revised to take into account
the latest IFRS terminology. New activities have been added to each
chapter, and an entirely new chapter on Value-added Tax has been

FINANCIAL
included.

Lecturer support material is available for prescribing institutions.

ACCOUNTING
W Bosua • M Schutte

FOURTH EDITION

Willem Bosua and Madri Schutte

www.jutaacademic.co.za
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Basic
Financial Accounting
Fourth Edition

W.S. Bosua
M.Com HED (SAIPA)

M. Schutte
M.Com Ph.D. (SAIPA)
Basic Financial Accounting

First published 2015

Firs print published 1993
Second edition 1996
Third edition 2002
Fourth edition 2015

Juta and Company (Pty) Ltd

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Sunclare Building
21 Dreyer Street
Claremont
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© 2015 Juta & Company (Pty) Ltd

ISBN 978 1 48510 278 6 (Print)

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All rights reserved. No part of this publication may be reproduced or transmitted in any form or
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The author and the publisher believe on the strength of due diligence exercised that this work
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alternative, they believe that any protected pre-existing material that may be comprised in it has
been used with appropriate authority or has been used in circumstances that make such use
permissible under the law.
Contents
Module 1 Accounting equation 1
1.1 What is accounting? 1
1.2 What is a transaction? 1
1.3 Starting a business 1
1.4 Capital 2
1.5 Drawings 2
1.6 Grouping of items 2
1.7 Explanation of concepts 4
1.8 The principle of double entry based on the principle of duality 5
Summary 8
Exercises 8

Module 2 Ledger accounts 14

2.1 The accounting cycle 15
2.2 Application of the double-entry system to the general ledger accounts 18
2.3 General ledger account balancing 21
2.4 Drafting of the trial balance 23
2.5 Drafting of an elementary statement of profit or loss and other
comprehensive income 25
2.6 Drafting of an elementary statement of financial position 27
Summary 29
Exercises 29

Module 3 Subsidiary journals 34

3.1 Identification of the relevant transaction type and source document 34
3.2 Recording of transactions in the subsidiary journals 35
Summary 50
Exercises 50

Module 4 Bank reconciliation statement 54

4.1 Comparison of the CRJ and CPJ (cash book) with the bank statement 54
4.2 Preparing the supplementary cash book and bank reconciliation 55
Summary 57
Exercises 58
Module 5 Year-end adjustments 64
5.1 Introduction 64
5.2 Accounting concepts 64
5.3 Adjustments 65
Summary 74
Exercises 74

Module 6 Closing entries 77

6.1 The closing of income and expense accounts 77
Summary 81
Exercises 82

Module 7 Financial statements 84

7.1 Introduction 84
7.2 The statement of profit or loss and other comprehensive income 84
7.3 The statement of financial position 86
Summary 87
Exercises 88

Module 8 Introduction to VAT 93

8.1 Introduction 93
8.2 What is VAT? 93
8.3 Registration for VAT 94
8.4 At what rate is VAT paid? 95
8.5 How to identify transactions where VAT is charged 95
8.6 How to calculate VAT 96
8.7 Calculating VAT due to, or receivable from SARS 97
Summary 98
Exercises 98

vi
Preface
A serious need exists among students who have not previously come into contact
with financial accounting for an exposition of the basic principles of the subject.
The authors hope that this publication will fulfil that need and also satisfy the
requirements of a bridging course.
Not only is this publication ideal as an introduction for new students in this
subject, but it will also be of great assistance to any person learning the basic
maxims of accounting.
The fourth edition contains an expanded set of exercises in each chapter as well
as an entirely new chapter on value-added tax.
May the contents of this book inspire a sincere interest in this subject.

Note
Solutions to all exercises are made available to lecturers at prescribing institutions.
Please refer to www.jutaacademic.co.za for details.

vii
 Module
Accounting equation 1
Specific outcomes
By the end of this module you should be able to:
1. Understand and explain the following concepts:
 assets
 liabilities
 income
 expenses.
2. Apply the double-entry principle.
3. Know what is meant by a ‘‘transaction’’.
4. Indicate what the effect of a given transaction will be on the accounting
equation.
5. Understand and explain the following concepts:
 owner’s equity
 debtors (trade receivables)
 creditors (trade and other payables)
 settlement discount granted
 settlement discount received
 returns.

1.1 What is accounting?

Accounting is the orderly and systematic recording of transactions within a
business, during a certain period.

1.2 What is a transaction?

A transaction is an agreement between two parties where the one sells something
to another party and this party has to pay for the goods purchased, or renders a
service that can be expressed in terms of a monetary value.

1.3 Starting a business

In order to start a business, money is required. In accounting terms this money is
called capital.
Basic Financial Accounting

1.4 Capital
Any contribution to the business made by the owner.

1.5 Drawings
Any thing (assets, money, etc.) taken from the business by the owner.

For the successful operation of a business, the following items are necessary:
 buildings
 vehicles
 equipment
 inventory (articles you want to sell)
 personnel.

1.6 Grouping of items

All the items in a business can be divided into four groups: assets, liabilities,
income and expenses (see page 23–24).
1.6.1 What is an asset?
An asset is something of value that is the property of the business. It should satisfy
the following three requirements:
 Value – the item must have value.
 Ownership – the business must have a right of possession to the asset.
 Measurable cost – the asset must have been obtained at a measurable cost to the
business.

Classification of assets

Non-current assets which consist of:

 Fixed assets: articles of value with a lifetime of more than one year. A fixed
asset is used to earn income.
 Investments: money invested for a period of more than one year.

Current assets
 Current assets: articles of value with a lifetime of less than one year which are
easily convertible into cash.

2
 MODULE 1: Accounting equation

1.6.2 What is a liability?

A liability is the enforcement responsibility of a business to pay a certain amount
to someone (creditor) to whom the business owes money, a creditor.

Classification of liabilities

 Owner’s equity: this is the interest of the owner in the business. Owner’s equity
can also be expressed by the following equation:
Owner’s equity = Capital + Profit – Drawings.
 Long-term liabilities: these are obligations negotiated by a business which are
payable over a period of more than one year.
 Current liabilities: these are obligations negotiated by a business which are
payable within one year.

Remember: Total assets = Total liabilities (liabilities + owner’s equity)

In other words, the assets and liabilities of a business give us a picture of the
financial position of the business at a certain time.

TOTAL ASSETS
Fixed assets Investments Current assets
Land and buildings Fixed deposit Inventory
Furniture Debtors (trade receivables)
Equipment Petty cash
Machinery Bank
Vehicles

TOTAL LIABILITIES
Owner’s equity Long-term liabilities Current liabilities
Capital Loan (long term) Creditors (trade and other
+ Profit Bond on property payables)
– Drawings Bank overdraft
Loan (short term)

3
Basic Financial Accounting

1.6.3 What is income?

The income of a business is the money received from its normal daily operations.
In other words, the business receives a value in exchange for goods sold or
services rendered.
1.6.4 What is an expense?
An expense is the amount spent by a business during its normal daily operations
(excluding capital expenses).

Remember: Profit = Income – Expenses

The difference between the income and expenses gives us a picture of the financial
results (gross profit and net profit) of a business during a certain period.

INCOME AND EXPENSES

Expenses Income
Cost of sales Revenue
Interest paid Interest received
Rent paid Rent received
Electricity and water Commission received
Credit losses Services rendered
Settlement discount granted Settlement discount received
Salaries Dividends received
Depreciation Profit with selling an asset
Insurance Credit losses recovered
Fuel
Repairs and maintenance
Consumable goods
Stationery
Loss with selling an asset

1.7 Explanation of concepts

1.7.1 Debtor
A debtor is a person who owes money to the business, in other words, the business
has sold something to him on credit.

4
 MODULE 1: Accounting equation

1.7.2 Creditor
A creditor is a person to whom the business owes money, in other words, the
business has bought something from him on credit.
1.7.3 Settlement discount received
This refers to the discount the business receives if a debt to a creditor is paid on
time.
1.7.4 Settlement discount granted
This refers to the discount granted to a debtor by the business if the debtor pays his
debts to the business on time.
1.7.5 Credit losses
If a debtor is unable to pay his debt, the amount must be written off as
irrecoverable (credit losses).
1.7.6 Depreciation
The amount by which the fixed assets are reduced on an annual basis.
1.7.7 Returns outwards
Returns outwards are damaged items which we send back to the supplier (creditor),
i.e. we are the buyer/we bought.
1.7.8 Returns inwards
Returns inwards are damaged items which are sent back to us by the buyer
(debtor), i.e. we are the seller/we sold.

1.8 The principle of double entry based on the principle of duality

1.8.1 Accounting equation
Total assets = Total liabilities
or Assets = Owner’s equity + Liabilities
or Owner’s equity = Assets – Liabilities

Remember: Owner’s equity = Capital + Profit – Drawings

and Profit = Income – Expenses

1.8.2 The principle of double entry

According to the principle of double entry there is a corresponding credit for each
debit. This means that each transaction influences the accounting equation twice.
Remember: Total debits = Total credits

5
Basic Financial Accounting

A transaction can affect the accounting equation in one of the following ways:

Owner’s equity = Assets – Liabilities

1 + +
2 + +
3 ±
4 –
5 – –
6 – +

1.8.3 The influence of a transaction on the accounting equation

Always ask yourself the following three questions before you determine the effect
of a transaction on the equation:
a. Which two accounts are involved in the transaction?
b. What type of accounts are they (asset, liability, income or expense)?
c. Did the asset, liability, income or expense increase or decrease?

Examples of transactions with assets and liabilities

Example:
In this example only transactions with assets and liabilities will be discussed.
Transaction
number
1. An owner, A, started a business and deposited R60 000 cash in the
bank account of the business.
2. Purchased land and buildings cash, R200 000.
3. Purchased equipment cash, R10 000.
4. Purchased furniture on credit from X, R15 000.
5. Long-term loan from the NBS, R15 000.
6. Purchased inventory on credit from Z, R12 000.
7. Paid creditors by cheque, R15 000.
8. Receipts from debtors in full settlement of their debts, R10 000.

6
 MODULE 1: Accounting equation

Owner’s
= Assets – Liabilities
equity

1. +60 000 = +60 000 –

+200 000
2. = –
–200 000

+10 000
3. = –
–10 000

4. = +15 000 – +15 000

5. = +15 000 – +15 000

6. = +12 000 – +12 000

7. = –15 000 – –15 000

+ 10 000
8. = –
–10 000

Example:
In this example only transactions with income and expenses will be discussed.
Transaction
number
1. Bought stationery from the ACN on credit, R500.
2. Paid salaries of personnel, R8 000.
3. Received interest on investment from the bank, R800.
4. Paid the water and electricity bills by cheque, R1 300.
5. Received R6 000 from A for services rendered during the month.

Owner’s
= Assets – Liabilities
equity

1. –500 = – +500

2. –8 000 = –8 000 –

7
Basic Financial Accounting

3. +800 = +800 –

4. –1 300 = –1 300 –

5. +6 000 = +6 000 –

Summary
1. All accounts can be classified into four basic groups, namely
assets, liabilities, income and expenses.
2. In accounting everything must always balance. Therefore the
accounting equation is: Assets = Owner’s equity + Liabilities.
3. An increase in income reflects an increase in the owner’s equity and a
decrease in income reflects a decrease in the owner’s equity.
4. If an expense increases, the owner’s equity will decrease and if an
expense decreases the owner’s equity will increase.
5. Owner’s equity = Capital + Profit – Drawings.
6. Profit = Income – Expenses.

Exercise 1.1
Classify the following items as either assets (A), liabilities (L), income (I) or
expenses (E):
A L I E
1. Bank
2. Capital
3. Buildings
4. Depreciation
5. Rent paid
6. Inventory
7. Transport costs
8. Repairs and maintenance
9. Services rendered
10. Revenue
11. Salaries and wages

8
 MODULE 1: Accounting equation

A L I E
12. Water and electricity
13. Debtors
14. Interest received
15. Mortgage on land and buildings
16. Investment
17. Interest paid
18. Vehicles
19. Stationery
20. Rates and taxes
21. Profit
22. Equipment
23. Creditors
24. Bank overdraft
25. Petty cash

Exercise 1.2
Indicate the influence of the following transactions on the accounting equation:

Owner’s
= Assets – Liabilities
equity
1. The owner deposited R50 000 in the bank account of the business.
O A L
= –

2. Purchased a vehicle from G. Roux on credit for R30 000.

O A L
= –

3. Purchased computers and paid by cheque, R5 000.

O A L
= –

9
Basic Financial Accounting

4. Sold one of the vehicles on credit to C. Crog for R10 000.

O A L
= –

5. Obtained a long-term loan from the bank for R10 000.

O A L
= –

6. The owner withdrew R3 000 for his own use.

O A L
= –

7. C. Crog paid his debt of R10 000 to the business.

O A L
= –

8. Paid the amount due to G. Roux, R30 000.

O A L
= –

Exercise 1.3
Principle of double entry (income and expenses)
Indicate the influence of the following transaction on the accounting equation:

Owner’s
= Assets – Liabilities
equity
1. Paid interest on a loan at NBS, R500.
O A L
= –

2. Received interest on an investment, R2 000.

O A L
= –

10
 MODULE 1: Accounting equation

3. Paid for repairs to vehicles by cheque, R1 500.

O A L
= –

4. Sold merchandise on credit, R2 000.

O A L
= –

5. Paid the shop rent by cheque, R4 000.

O A L
= –

6. The debt of a debtor written off as irrecoverable, R500.

O A L
= –

7. Settlement discount granted to a debtor, R50.

O A L
= –

8. Paid the telephone account by cheque, R750.

O A L
= –

Exercise 1.4
What is the effect of the following transactions on the accounting equation?

Owner’s
= Assets – Liabilities
equity

1. The owner withdrew R4 000 from the bank account of the business for his
own use.
2. Paid a creditor R1 600 in full settlement of his account of R1 700.
3. Paid the wages of R11 000 for the month.
4. Interest paid on bank statement amounts to R56.
5. Sold an old vehicle for R12 000 cash.
6. Bought equipment on credit from Gauteng Stationers for R4 000.
7. Paid R1 000 interest on the loan to NSS bank.
8. Received R3 500 from a debtor in full settlement of an account of R3 560.

11
Basic Financial Accounting

9. Sold inventory for cash, R2 200.

10. Invested R50 000 in a long-term investment with CCC Investments.

Exercise 1.5
What is the effect of the following transactions on the accounting equation?

Owner’s
= Assets – Liabilities
equity

1. Sold inventory on credit to ZZ Busy Bee for R1 200.

2. Wrote off R300 from a debtor as a credit loss.
3. Depreciation on vehicles calculated at R15 000 for the year.
4. The owner took inventory with a cost price of R400 and a selling price of
R600 for his own use.
5. Bought inventory for R10 000 cash.
6. Bank charges on bank statement amounts to a total of R358.
7. Paid the water and electricity account of R1 100.
8. Did repairs and maintenance to the offices and paid cash, R700.
9. Paid accounting fees for financial statements, R3 000.
10. Placed an advertisement in the local newspaper for a secretary vacancy. The
account is due at the end of the month and amounts to R150.

Exercise 1.6
During March 20XX the following transactions occurred in the business of F & W
Samray, a general dealer:

20XX 1 Mr Samray deposited an additional R20 000 cash in the bank

March account of the business.
2 Paid for an advertisement in the Cape August (newspaper) per
cheque, R75.
6 Sold inventory on credit to R. Maposa, R10 000 (cost price
R8 000).
7 Received an account for repairs to the vehicle of the owner, R800.
This amount is still payable by the business.
10 Received a credit invoice from E. Terror for goods purchased,
R15 000.
12 Received a cheque from S. Vink in full settlement of his account,
R800. S. Vink owed the business R850.

12
 MODULE 1: Accounting equation

13 Paid a creditor, J. van As, R1 200 by cheque, after he granted the

business a discount of R20.
20 Received a credit note from E. Terror for damaged goods sent back
to him, R2 000.
25 Cash sale, R8 000 (cost price R6 000).
30 Received interest on a fixed deposit at the Uno Building Society,
R2 000.

Required
1. Indicate which account is to be debited and which account credited as well
as the source document applicable.
2. Indicate the influence of each transaction on the accounting equation.

Example:
20XX
March 31 Purchased a vehicle cash, R30 000

Date Source Account Dr Account Cr Amount O A L

Document
31 Cheque Vehicles Bank 30 000 ±

13
 Module
Ledger accounts 2
Specific outcomes
By the end of this module you should be able to:
1. Identify and present the accounting cycle.
2. Apply the double-entry system to the general ledger accounts.
3. Balance a general ledger account.
4. Identify the statement of profit or loss and other comprehensive income
and statement of financial position accounts.
5. Draft a trial balance.
6. Draft an elementary statement of profit or loss and other comprehensive
income and statement of financial position.
 MODULE 2: Ledger accounts

2.1 The accounting cycle

1
Transaction occurs
2
Source document
3
Subsidiary journals
4
Posting to general ledger
5
Pre-adjustment trial balance
6
Adjustment
7
Post-adjustment trial balance
8
Closing entries
9
Final trial balance
10(a) 10(b)
Statement of profit or loss and Statement of financial position
other comprehensive income
11
Analysis and interpretation

2.1.1 Transaction occurrence

Transactions occur daily in any business concern. A transaction is an agreement
between two parties to make something happen. Cash is not necessarily involved.
It could be that we:
credit
 buy { cash
credit
 sell {
cash
 pay
 receive money
 return goods
 receive goods returned.

15
Basic Financial Accounting

Transactions take place between the following parties:

 us and the owner
 us and the bank
 us and the debtor
 us and the creditor
 us and any other party, where ‘‘us’’ refers to the business concerned.
2.1.2 Source document
Under no circumstances may any entry be made in the records without a source
document to substantiate the entry.
A specific source document is used for every type of transaction. It is also
important to distinguish between an original and a duplicate source document.
Examples of source documents used:
 receipt – for cash received
 cash slip or cash register slip – for goods sold cash
 cheque – for payment of something (cash)
 invoice – credit purchase invoice for credit purchases
– credit sales invoice for credit sales
 credit note issued – for goods returned to us
 credit note received – for goods returned by us.
2.1.3 Subsidiary journals
The purpose of a subsidiary journal is to summarise transactions of the same type.
A distinction is made, for example, between a cash transaction and a credit
transaction. A further distinction is made with regard to cash transactions, namely
cash payments and cash receipts.
The following subsidiary journals are applicable:
 General Journal (GJ)
 Cash Receipts Journal (CRJ)
 Cash Payments Journal (CPJ)
 Debtors Journal (DJ)
 Creditors Journal (CJ)
 Debtors Allowance Journal (DAJ)
 Creditors Allowance Journal (CAJ)
 Petty Cash Journal (book) (PCJ).
2.1.4 General ledger accounts
The purpose of a general ledger account is to determine a balance for each account
in the records.
An account is opened for every item, whether it is an asset, liability, income or
expense, and the balance is determined for every account.

16
 MODULE 2: Ledger accounts

A balance is determined by calculating the difference between the debit side and
the credit side of each account. The left-hand side of an account represents the
debit side, and the right-hand side the credit side.

Example:
Debit Vehicles Credit

Left-hand side Right-hand side

A general ledger account is in the shape of a ‘‘T’’, with the name of the account at
the top: ‘‘Vehicles’’ in this instance.
All transactions relating to vehicles (buying, selling, etc.) will be accounted for
in this account to enable us to determine the balance at the end of a specific period.
2.1.5 Pre-adjustment trial balance
This represents a summary of all the debit and credit balances in the general ledger
before any adjustments are made to these balances. It includes income, expense,
and income and expense accounts.
2.1.6 Adjustments (see Module 5)
An adjustment is not a transaction that occurs, in other words, two parties are not
involved.
An adjustment relates to the accounting policy of the business concern and/or
compliance with International Financial Reporting Standards (IFRS). These
adjustments are made at year-end.
Examples of adjustments:
 calculation of depreciation
 provision for credit losses
 other adjustments.
Adjustments are made in the general journal and the journal description acts as the
source document. The entries in the general journal are posted to the general
ledger account.
2.1.7 Post-adjustment trial balance
A post-adjustment trial balance is prepared after making all the necessary
adjustments. It represents the final balances of all general ledger accounts and
includes income, expense, asset and liability accounts.

17
Basic Financial Accounting

2.1.8 Closing entries (see Module 6)

Closing entries are made using the general journal. All income and expense
accounts are closed so that no balances remain in these accounts and a clean start
can be made during the next financial year.
Income and expense accounts that influence gross profit close off against the
trade account. All other income and expense accounts close off against the profit or
loss account.
2.1.9 The final trial balance
After all the closing entries have been made, the only balances that remain in the
general ledger are assets, liabilities, and the profit or loss as calculated in the profit
or loss account. The final trial balance therefore consists of a summary of those
balances that remain in the general ledger after all the closing entries have been
made.
2.1.10 The statement of profit or loss and other comprehensive income (see
Module 7)
The heading of the statement of profit or loss and other comprehensive income
always reads as follows:
‘‘Statement of profit or loss and other comprehensive income of ... for the
year ended ... 20XX’’
The purpose of the statement of profit or loss and other comprehensive income is
to determine the gross and net profit of the business concern for a specific period.
Only income and expenses appear in the statement of profit or loss and other
comprehensive income.
2.1.11 The statement of financial position (see Module 7)
The heading of the statement of financial position always reads as follows:
‘‘Statement of financial position of ... at ... 20XX’’
Only assets and liabilities appear in the statement of financial position, which is the
balance of these accounts at a specific date.
2.1.12 Analysis and interpretation
The final step in the accounting cycle is the analysis and interpretation of the
information contained in the financial statements. This is done by calculating
ratios and comparing the figures in the financial statements with those of other
concerns or budgets previously drawn up.

2.2 Application of the double-entry system to the general ledger accounts

When a transaction occurs, the following must be identified:
1. Which two accounts are involved?

18
 MODULE 2: Ledger accounts

2. What type of account is it (asset, liability, income or expense)?

3. Did the asset, liability, income or expense increase or decrease?
Every general ledger account has a debit and a credit side, and is in the shape of a
‘‘T’’. The debit side is on the left-hand side of the ‘‘T’’ and the credit side is on the
right-hand side of the ‘‘T’’.

Example:
+ Vehicles –
Debit side Credit side

A general ledger account can be classified as either an asset, liability, income or

expense, and functions as follows:

Dr Asset Cr Dr Liability Cr
+ – – +

Dr Expense Cr Dr Income Cr
+ – – +

Example:
Buy furniture for R5 000 cash

1. Identify the accounts involved Furniture Bank

2. What is it? Asset Asset

3. Increase/decrease? + –
(receive furniture) (pay – bank
decreases)
Thus Dr Furniture Cr Dr Bank Cr
+ – + –
5 000 5 000
It is important to note that for every entry in the general ledger there must be a
debit leg and a credit leg and they must balance.

19
Basic Financial Accounting

Example:
Pay the telephone
bill of R500

1. Identify the accounts involved Bank Telephone

2. What is it? Asset Expense

3. Increase/decrease? – +
Bank Telephone
Dr (asset) Cr Dr (expense) Cr
+ – + –
500 500

Example:
Sell an old vehicle on credit for
R10 000 (cost)

1. Identify the accounts involved Vehicles Debtors

2. What is it? Asset Asset

3. Increase/decrease? – +
Vehicles Debtors
Dr (asset) Cr Dr (asset) Cr
+ – + –
10 000 10 000

Example:
Receive R4 000 rent for a building let

1. Identify the accounts involved Bank Rental income

2. What is it? Asset Income

3. Increase/decrease? + +
Rental
Dr Bank Cr Dr income Cr
+ – – +
4 000 4 000

20
 MODULE 2: Ledger accounts

In the previous example you will notice that both bank and rental income
increased. It is not relevant whether both accounts increased or decreased, or
whether the one account increased and the other decreased. What is of importance
is that every entry is represented by a debit leg and a credit leg.

The two ledger accounts involved (identified in the specific transaction) both have
a description with the amount of the transaction. The two accounts say “hello” to
each other.

Example:
Buy a vehicle for R65 000 cash.

Dr Vehicle Cr Dr Bank Cr
+ – – +
Bank 65 000 Vehicle 65 000

This is the contra account (where the other leg of the double entry lies).

2.3 General ledger account balancing

The purpose of the general ledger account in ‘‘T’’ format is to determine the
balance of the account, that is, the difference between the debit side and the credit
side. Where the debit side is larger than the credit side, there is a debit balance and
where the credit side is larger than the debit side, there is a credit balance.

Example:
+ Dr Vehicles – Cr
Bank 40 000 Debtors 10 000
Creditors 30 000 31/12 Balance b/o 60 000
70 000 70 000
1/1 Balance b/f 60 000

Step 1
Leave a line open after the last entry.
Step 2
Draw two double lines on each side (debit and credit).

21
Basic Financial Accounting

Step 3
Add the larger of the two sides (normally the side where the account increases) and
write the total of the largest side between the single and double lines drawn on both
sides.
Step 4
The double lines mean that all the figures above them add up to R70 000. In this
example the credit side needs R60 000 to add up to R10 000. This R60 000 is
called the balance brought over (b/o) and represents the amount by which the debit
side exceeds the credit side.
This amount (R60 000) is written above the single and double lines on the
credit side. Balances are determined at the end of each month or year, therefore the
balance brought over should always carry a date (last day of the month [year]).
Step 5
The balance determined is then written on the debit side, under the double lines,
and is called the balance brought forward (b/f). The balance brought forward will
always carry a date, indicating the start of a new financial period.
The debit side exceeded the credit side by R60 000, therefore the next
month/year will start with a debit balance of R60 000.

Example:
– Dr Creditors + Cr
Bank 5 000 Vehicles 40 000
Bank 6 000 Inventory 2 000
31/12 Balance b/o 31 000
42 000 42 000
1/1 Balance b/f 31 000

Remember: The balance of an account normally appears on the side where

the account increases:

 ‘‘Creditors’’ is a liability and increases on the credit side: therefore it has a credit
balance.
 ‘‘Vehicles’’ is an asset and increases on the debit side: therefore it has a debit
balance.
Identification of statement of profit or loss and other comprehensive income
and statement of financial position accounts:
 Statement of profit or loss and other comprehensive income accounts consist of
all income and expense accounts.

22
 MODULE 2: Ledger accounts

 Statement of financial position accounts consist of all the asset and liability
accounts.
Refer to the list of examples of asset, liability, income and expense accounts
below. Not all possibilities are listed.

2.4 Drafting of the trial balance

A trial balance has a debit column and a credit column. Balances of all general
ledger accounts appear in the trial balance.
If the general ledger account has a debit balance, the amount of the balance is
placed in the debit column, and if the account has a credit balance, the amount of
the balance is placed in the credit column.
The debit and credit column totals form a trial balance and must always be the
same (in balance). That is the principle of the double-entry system: for every debit
there must be a credit.
The trial balance consists of two sections:
 The statement of financial position section for all the asset and liability balances.
 The statement of profit or loss and other comprehensive income section for all
the income and expense balances.

Statement of financial position accounts

Assets + Owner’s equity + Liabilities
Fixed assets 1. Capital
Non-current assets Current assets 2. Drawings
1. Land & buildings 1. Inventory 3. Profit
2. Furniture 2. Debtors
3. Equipment 3. Bank Liabilities
4. Machinery 4. Petty cash Long-term liabilities Current liabilities
5. Goodwill 5. Cash float 1. Loan (longer 1. Creditors
6. Patents 6. Cash on hand than 12 months) 2. Bank overdraft
7. Trade marks 7. Prepaid expenses 2. Mortgage bond 3. Accrued
8. Vehicles 8. Accrued income expenses
Investments 4. Income
1. Long-term investment longer than 12 received in
months) advance
Negative assets 5. SARS
1. Provision for credit losses
2. Accumulated depreciation

23
Basic Financial Accounting

Statement of profit or loss accounts

Expenses + Income

Expenses Income
1. Cost of sales 1. Rent received
2. Purchases 2. Interest received
3. Rent paid 3. Commission received
4. Interest paid 4. Sales
5. Commission paid 5. Tariff income
6. Settlement discount granted 6. Services rendered
7. Credit losses 7. Credit losses recovered
8. Salaries & wages 8. Settlement discount received
9. Tax
10. Licenses
11. Advertisements
12. Water & electricity
13. Telephone
14. Insurance
15. Stationery
16. Consumables
17. Repairs & maintenance
18. Fuel
19. Rent paid
20. Cleaning materials

24
 MODULE 2: Ledger accounts

Example:
Trial balance of AAA Dealers at 31.12.20XX
Debit Credit
R R
Statement of financial position section
Capital 76 700
Vehicles 40 000
Bank 20 000
Machinery 15 000
Debtors 12 000
Statement of profit or loss and other comprehensive
income section
Sales 90 000
Cost of sales 40 650
Rent paid 36 000
Interest received 2 000
Credit losses 700
Depreciation 4 000
Bank charges 350
168 700 168 700

2.5 Drafting of an elementary statement of profit or loss and other

comprehensive income (see Module 7)
Only income and expense account balances appear in the statement of profit or loss
and other comprehensive income.
The purpose of the statement of profit or loss and other comprehensive income
is to calculate the profit or loss for a specific period.
The heading of the statement of profit or loss and other comprehensive income
is therefore:
‘‘Statement of profit or loss and other comprehensive income of ... for the
year/month/period ended 31.12.20XX’’

25
Basic Financial Accounting

In other words, if the statement of profit or loss and other comprehensive income is
drafted for a year, it will consist of all the income received and expenses incurred
during that year.
The statement of profit or loss and other comprehensive income consists of two
sections. In the first section, gross profit is calculated as follows:

Sales XXX
– Cost of sales (XXX)
Gross profit XXX

Cost of sales consists of expenses related to sales, e.g. all costs incurred to
purchase inventory, e.g. purchase of inventory, railage, import tax and duties.
In the second section, net profit is calculated, taking into account all other
income and expenses (other than sales and cost of sales), e.g. interest paid, rent
paid, rent received, etc.
These other income accounts are added to the gross profit, and the other
expense accounts subtracted from gross profit in order to calculate net profit.

Example:
Statement of profit or loss and other comprehensive income of ABC Ltd., for
the year ended 31 December 20XX
R
Sales 100 000
Less: Cost of sales 42 000
Gross profit 58 000
Plus: Other income 8 800

Interest received 600

Credit losses recovered 200
Rent received 8 000
66 800
Less: Other expenses (51 000)

Salaries and wages 20 000

Rent paid 21 600
Water and electricity 6 000
Telephone 2 760
Credit losses 2 760
Net profit 640
15 800

26
 MODULE 2: Ledger accounts

2.6 Drafting of an elementary statement of financial position (see

Module 7)
The statement of financial position consists of asset and liability accounts. A
statement of financial position consists of two sections, namely ‘‘Assets’’ and
‘‘Equity and Liabilities’’.
2.6.1 Assets
This section consists of:
1. Non-current assets (which are fixed assets with a lifespan > 12 months).
2. Investments (investments made for a period of 12 months and longer).
3. Current assets, which are all other assets (with a lifespan < 12 months).
2.6.2 Equity and liabilities
This section can be classified into three sub-sections, namely:
1. Equity
This is calculated as follows:
Capital + Profit – Drawings
2. Non-current liabilities
All liabilities payable after a period of 12 months and longer.
3. Current liabilities
All other liabilities payable within the next 12 months.

Example:
Statement of financial position of ... at 31 December 20XX
ASSETS R R R
Non-current assets
Fixed assets Cost Accumulated Book
depreciation value
Land and buildings 200 000 – 200 000
Vehicles 75 000 25 000 50 000
Machinery 46 000 16 000 30 000
280 000

27
Basic Financial Accounting

Investment – FFB (longer than 12 months) 50 000

330 000
Current assets 132 000
Inventory 17 000
Trade receivables 40 000
Bank 72 000
Petty cash 3 000
462 000
EQUITY AND LIABILITIES
Equity 160 000
Capital 100 000
+ Net profits 80 000
– Drawings 180 000
20 000
Non-current liabilities 230 000
Mortgage 200 000
Long-term loan (longer than 12 months) 30 000
72 000
Current liabilities
Trade payables 57 000
Loan (payable within 12 months) 15 000
462 000

The net profit indicated in the statement of financial position is the net profit as
calculated in the statement of profit or loss and other comprehensive income. If a
net loss was made, the figure would be deducted from capital, in other words:

Capital XX
Less: Net loss (XX)
XX
Less: Drawings (XX)

28
 MODULE 2: Ledger accounts

Summary
1. For each transaction that occurs, there will always be a debit and a credit
entry.
2. Always ask the following three questions before entering the
transaction in the general ledger:
 Which two accounts are involved?
 What type of account is it (asset, liability, income, expense)?
 Did it increase or decrease?
3. A trial balance has a debit and a credit column. The accounts with
credit balances are entered into the credit column, and the accounts
with debit balances into the debit column. The two columns in the
trial balance must always add up to the same amount (balance).
4. In the statement of profit or loss and other comprehensive income we
calculate the gross and net profit for a specific period. Only income and
expense accounts will appear in the statement of profit or loss and other
comprehensive income.
5. The statement of financial position consists only of assets and liabilities.
There are two sections in the statement of financial position:
 Assets
 Equity and liabilities.

Exercise 2.1
You have started your own motor vehicle repair business named ‘‘Moti-Moti’’.
The following transactions occur:
1. Deposited R40 000 in the business bank account as capital.
2. Bought tools on credit for R1 500.
3. Bought furniture on credit for R5 000.
4. Repaired a motor vehicle gearbox and received R2 500 for the service
rendered.
5. Repaired a motor vehicle speed cable for R1 200. The client only paid
within 45 days.
6. Paid the water and electricity bill of R600.
7. Received bank interest of R120.
8. Placed an advertisement to market the new business. The cost is R250 and
will be paid in 30 days.
9. Bought stationery on credit for R200.
10. Bought spare parts costing R3 000.

29
Basic Financial Accounting

Required
Record the above transactions in the general ledger.

Exercise 2.2
Draft a trial balance using the following information:
Balance each account first.

Dr Capital Cr Dr Vehicles Cr
Bank 100 000 Capital 30 000
Vehicles 30 000 Bank 14 000

Dr Bank Cr
Capital 100 000 Vehicles 14 000
Trade receivables 8 000 Trade payables 2 500
Sales 20 000 Rent paid 4 600
Commission paid 1 600
Repairs 1 200
Inventory 16 000
Investment 30 000

Dr Creditors Cr
Bank 2 500 Inventory 12 000
Settlement discount
received 100

Dr Rent paid Cr Dr Land and buildings Cr

Bank 4 600 Mortgage
bond 60 000

Dr Inventory Cr Dr Commission paid Cr

Trade Cost of Bank 1 600
payables 12 000 sales 8 000
Bank 16 000

Dr Repairs Cr
Bank 1 200

30
 MODULE 2: Ledger accounts

Dr Investment Cr Dr Settlement discount received Cr

Bank 30 000 Trade
receivables 100

Dr Sales Cr Dr Cost of sales Cr

Bank 20 000 Inventory 8 000
Trade
payables 12 000

Dr Trade payables Cr Dr Mortgage bond Cr

Sales 12 000 Bank 8 000 Land and
buildings 60 000

Exercise 2.3
Prepare a statement of profit or loss and other comprehensive income and a
statement of financial position for LGI Electronics using the following balances, on
28 February 20XX.

R
Capital 95 000
Vehicles (cost price) 60 000
Sales 110 000
Rent paid 12 000
Interest paid 2 000
Long-term loan 30 000
Trade payables 20 340
Trade receivables 17 360
Water and electricity 7 200
Telephone 5 040
Settlement discount received 1 560
Drawings 3 000
Machinery 25 000
Accumulated depreciation – machinery 5 000
Accumulated depreciation – vehicles 7 000
31
Exploring the Variety of Random
Documents with Different Content
volgari, di folli. Per lui, vivere è solo «voltare tutte le cose divine ed
umane, spirituali e temporali, animate e inanimate, a beneficio
proprio....» [477]. Per lui conoscere il diretto cammino non significa
scomodarsi e muoversi per imboccarlo. A suo avviso, si può pensare
come si vuole, ma la scienza della vita insegna che bisogna operare
solo come torna utile. Nessuno sforzo, dunque, è da tentare pel
bene comune, dacchè il risultato non giova immediatamente a chi
l’ha iniziato, ed è quindi preferibile condursi in modo da rendersi
accetti ai potenti del giorno che passa. Egualmente, agire secondo
una nobile passione è da matti; regola della vita, invece, l’intrigo,
l’astuzia, la simulazione a scopo personale. Così in questo giro
d’anni, matura in Grecia il tipo vile, falso, miserando del graeculus,
tramandatoci da Cicerone [478], da Virgilio [479], da Luciano [480]. Già
in sullo scorcio del V secolo, l’occhio linceo di Tucidide aveva come
squarciato il velame dell’avvenire e il suo stilo, duro, implacabile,
aveva scolpito nell’opera sempiterna, quello che un giorno sarà il
fosco quadro della decadenza morale della Grecia: «Venne mutata
arbitrariamente l’usata significazione dei vocaboli.... La temerità fu
definita valorosa abnegazione verso i propri amici politici; la
preveggenza, manifesta pusillanimità; la moderazione, sotterfugio di
dappocaggine; la prudenza, codardia. La violenza fu scambiata per
virilità e la cautela e la ponderazione sembrarono capziosi pretesti
per mutar consiglio. Coloro che si adiravano furon tenuti quali
persone degne di fede; i loro contraddittori, quali uomini sospettabili.
Chi era fortunato nell’insidiare altrui, passava per uomo prudente;
prudentissimo chi riesciva a prevenire le insidie degli altri. Chi
cercava di tenersi lontano da siffatti espedienti, era violatore
dell’amicizia e pauroso degli avversari. Si lodò, insomma, chi
preveniva altrui nell’ingiuria e chi vi trascinava coloro che giammai
altrimenti vi sarebbero ricorsi. Ai legami del sangue furono preposti
quelli dell’omertà, perchè i complici erano maggiormente disposti ad
osare checchessia. Ed invero, non si contraevano alleanze per
conseguire i vantaggi consentiti dalla legge, ma per consumare la
violazione delle medesime. Ciò che poi le cementava e rendeva sacre
non era il vincolo della religione, ma quello della complicità. Se
taluno proponeva qualcosa di buono, gli avversari vi assentivano,
non per ispirito di generosità, ma per potere in tal guisa esserne
meglio garantiti. Ciascuno preferiva poter vendicarsi delle offese, che
evitare di esserne colpiti. Se taluni si riconciliavano, il giuramento
teneva solo fino al giorno in cui uno dei due riescisse a soverchiare
l’altro. Chè, se alla prima evenienza sorprendeva l’avversario
distratto, s’affrettava a cogliere, dietro l’usbergo dell’amicizia, una
vendetta tanto più allegra quanto più fitta era l’ombra che velava
l’aggressione. Era il metodo più sicuro e, inoltre, poichè si vinceva
con la frode, quello che maggiori titoli recava al premio
dell’accortezza.....».
«Lo scrupolo e la religione vennero banditi dai rapporti sociali e in
loro vece sottentrarono i volgari lenocinî del primo leguleio che dava
lustra di onestà ai propri invidiati misfatti.... La schiettezza,
compagna indissolubile della nobiltà dell’animo, perì soffocata, tra il
cachinno universale. Nè a rappacificare gli animi valse autorità di
parola, o religione di giuramento. Gli individui dubbiosi, di tutto e di
tutti, erano più disposti a ricercare come difendersi dai possibili
pericoli, che a fidare in alcuno. E si videro i dappoco cogliere molte
volte il frutto della vittoria, perchè, senza fiducia nelle proprie risorse
e timorosi dell’oculatezza della parola, dell’ingegno altrui, dando per
primi mano alle insidie, audacemente correvano verso ogni
scelleraggine. Gli altri, invece, fidando di essere in tempo a
prevenirne le trame, sicuri che non occorreva agire malamente, là
dove bastava far uso di abilità, inermi, perivano, facili vittime degli
avversari....» [481].
Il quadro è perfetto e completo; Polibio e Cicerone non avranno che
ad aggiungervi solo qualche tocco. «Prestate», dirà il primo dei Greci
del tempo suo, «un talento»; fate fare dieci copie; apponete
altrettanti sigilli; invocate il doppio di testimoni; voi non riavrete
egualmente il vostro denaro....» [482]. E Cicerone: I Greci non hanno
mai fatto alcun conto della correttezza e della buona fede.... Non è
proverbio tutto loro: «Testimonia in mio favore, chè non mancherò di
ricambiartene....»? «Essi considerano il giuramento come una celia;
la testimonianza, un puro gioco; la vostra stima, men che nulla; essi
cercano e trovano lode, credito, approvazione solo nella menzogna
impudente....». Essi non si sono mai fatti scrupolo di falsificare alla
leggera documenti privati e pubblici.... [483]. La grande Grecia è finita
per sempre; sopravvive il greco rigattiere volgare, falso ed astuto,
vanesio e pusillanime, pieghevole come servo, umile come parassita,
pericoloso come aspide, che Roma disprezzerà e subirà insieme.
Dalla povertà dello Stato e dei privati, dal decadere del livello
morale, dalla svogliata partecipazione ai pubblici negozi ed al loro
controllo [484], aveva, d’altra parte, origine quella trista incapacità
della vita pubblica, i cui effetti dovevano rivelarsi così disastrosi nei
secoli che furono contemporanei agli ultimi secoli della Repubblica e
ai primi dell’Impero romano.
Già fin dallo scorcio del quarto secolo a. C. era salita in voga quella
spensierata e ignominiosa consuetudine di profondere le pubbliche
entrate e il pubblico decoro in onorificenze agli inetti, agli
indegni [485], ai dominatori, che con deplorevole eufemismo venivano
chiamati Salvatori. A Demetrio Falereo, nella sola Atene, furono
erette trecentosessanta statue a piedi, a cavallo o sul carro [486]; le
testimonianze di riconoscenza agli imperatori romani furono
abbassate al livello della più umiliante adulazione [487], e lo stesso
Nerone, prima del suo decreto di affrancamento dell’Ellade, fu
colmato di onori inauditi: ambascerie universali, concorsi musici,
serti di vittoria, sospensione di giuochi pubblici, perfino di quelli,
giammai — anche a motivo di guerra — rimandati, suppliche per
debutti, cerimonie pagate dagli Elleni in moneta sonante di danaro e
di dignità [488].
Già fin dal tempo di Demostene, nella libera Atene, la corruzione
nell’amministrazione delle finanze era tale, che, mentre nelle casse
mancava il danaro occorrente a far marciare l’esercito per un sol
giorno, singoli individui speculavano sui dolori della nazione, e i
generali, smarrito ogni senso di responsabilità, scialacquavano fra
orge insane, il danaro destinato alla difesa della Patria [489]. Di
peggio avvenne più tardi. I magistrati credettero di amministrare con
sapienza, dispensando fra i poveri il denaro pubblico [490]. Il diritto di
cittadinanza, gli uffici pubblici, i sacerdozi, le onorificenze,
cominciarono a vendersi per prezzo [491]. Tutte le città ne facevano
un vero e proprio traffico fraudolento. Le magistrature si
conferivano, non già a seconda del merito, ma in proporzione
dell’altezza dei redditi e della munificenza dei candidati [492]. Ciò non
ostante, gli erarî pubblici erano tormentati da continue
strettezze [493], chè le sole spese per monumenti onorarî verso i
governatori, gl’imperatori, i senatori romani, o per le così dette
ambascerie di fedeltà, erano divenute il cancro roditore delle
pubbliche finanze. Bisanzio era, come da spesa ordinaria, gravata da
più di 3.000 lire annue per una periodica deputazione augurale
agl’imperatori; da più di 800, per un’altra al governatore della Misia,
e a tali ignobili scopi nessuna delle province dell’impero stanziava
somme sì cospicue, come la più misera di tutte, la Grecia [494].
Per tal guisa, se il regime della tutela uccideva la Grecia, il
mantenimento o la ripresa dell’antica autonomia comunale si
convertiva da un giorno all’altro in un novello motivo di rovina. Così,
allorquando, nel 196, Tito Quinzio Flaminio dichiarò i Greci
nuovamente liberi, l’esperimento d’improvvisa libertà, si rivelò tosto
perniciosissimo. E quando Nerone, due secoli dopo, sciolse gli Elleni
dall’ordinamento provinciale romano, scoppiarono in Grecia tali
disordini, da costringere, di lì a poco, Vespasiano, non solo a
restaurare l’antico regime, ma a ridurre a provincia anche parecchi
territori i quali avevano continuato a serbare una lustra di
indipendenza [495]. I Greci, opinava il saggio imperatore, avevano
irrimediabilmente disimparato a vivere da liberi!

La decadenza intellettuale.

Con l’onestà dei rapporti sociali, con la capacità a gerire la pubblica

amministrazione, decadeva, e si riduceva progressivamente, il valore
e la profondità della cultura sociale.
Perchè l’arte fiorisca possente e rigogliosa, è necessario che, insieme
con l’anima dell’artista, vibri l’anima del suo popolo; che l’artista non
sia un mero virtuoso, ma l’interpetre di grandi sentimenti. Fa d’uopo
che l’arte, in luogo di soffocare in angusti cenacoli, in accademie
sterili e silenziose, viva all’aperto, tragga alimento da tutte le correnti
della vita; che gli artisti, infine, siano in grado di rinnovare ogni
giorno le proprie ispirazioni al gran fonte battesimale della vita.
Tutte queste possibilità erano disparse nella Grecia dei secc. III-I a.
C., come spariranno nell’Italia dei secc. XVI-XVIII, sì che la
meravigliosa letteratura greca dell’età classica diventa oramai un
ricordo, doloroso e vano, del passato. Inoltre l’arte, che noi
ricordiamo col nome di ellenica, aveva avuto delle sue esigenze
speciali. La grande arte dei secc. VIII-V a. C. rivestiva un carattere
pubblico; supponeva, quindi, un regime felice, prosperità nell’erario,
serenità nella cittadinanza, agio di amare e gustare il bello, per
desiderarlo, per rappresentarlo, per considerarne la celebrazione
quale pubblico debito d’onore [496]. Tale era stata l’arte greca, che
s’era incarnata nelle divine rapsodie epiche, nei carmi corali, nella
lirica pugnace di Tirteo e di Solone, zampillante dal seno stesso della
vita; tale la grande arte drammatica di Eschilo e di Euripide, che
aveva rispecchiato, e maravigliosamente idealizzato, l’infinita varietà
dei tipi e delle forme spirituali umane. Tali erano state l’antica
architettura e la scultura, incapaci di svolgersi isolatamente, senza gli
aiuti che le derivavano dalla Città, senza una mano superiore che le
guidasse dall’alto a unità di scopo [497]. Tale la storiografia: non
ricerca erudita, pretenziosa o sofistica, di particolari morti, ma
vivente lezione civile ai futuri; tale la filosofia, che attingeva dalla
vita i suoi problemi e per la vita li discuteva, tentava risolverli; tale,
persino, l’eloquenza, portato, non sapremmo decidere, se più
dell’eccellenza dell’oratore che la diceva o dell’immensa, agitata,
vibrante moltitudine, che l’ascoltava, e ch’era anche il suo critico, il
suo censore, il suo ammiratore, il tempratore del suo gusto e della
sua parola [498].
Ora tanta fiorita intellettuale è, ogni giorno un poco, spezzata dalla
bufera incessante delle sventure. Man mano che si vuotava di
uomini, di forze, di virtù civili, la Grecia si vuotava di poeti, di artisti,
di oratori. Al disparire della serenità, della nobiltà, della profondità
degli spiriti, l’arte, la filosofia, la scienza si ritraggono nel silenzio dei
gabinetti dei loro pallidi coltivatori. La drammatica e la plastica
perdono il maggiore dei campi di rappresentazione: la vita pubblica; i
lirici non cantano, od i loro versetti servono solo ad infiorare le
antologie; la storia smarrisce l’antica funzione, nazionale e sociale;
l’oratoria precipita a retorica; fioritura maligna e devastatrice, invade
la casistica, e le masse popolari, tornate grossolane e ignoranti, si
avviano per quella china, che le condurrà all’ardore dei circhi od al
bizantinismo.
«L’ignoranza e la colpa», aveva scritto l’autore de La repubblica
ateniese, «sono figlie primogenite della povertà» [499], e l’Alessandro
o Lo spacciatore di prodigi di Luciano esibisce, in quadro
efficacissimo, il progrediente dilagare della superstizione. La
cristallina chiarità della vita e della coltura ellenica si macola e
adombra dei culti più triviali, dei pregiudizi orientali più sciocchi. La
fede nella magia e nel miracolo invade gli spiriti e regola gli atti più
insignificanti della vita. Tutto imputridisce, anche l’incorruttibile, e,
mentre il silenzio della storia protende la sua ombra a velarne
pudibondo la scena, Dione Crisostomo recita sul baratro di tanta
ruina l’epicedio dalla nazione disfatta [500]: «Un tempo molti
primeggiarono in Grecia: voi, o Rodii, gli Ateniesi, quei di Sparta,
quei di Tebe, per breve ora i Corinzi, in età più remota gli Argivi.
Adesso tanta gloria è disparsa. Gli uni sono periti interamente; gli
altri si governano..., disonorando la gloria conseguita, e ritenendosi
felici di non trovare ostacoli nel delinquere». «Solo voi, o Rodii,
restate, e solo per voi è possibile pensare che non tutto ciò che fu
greco è morto o divenuto del tutto degno di dileggio. Quanto agli
altri, si può dire in verità che il nome di Greci è ormai più
disprezzabile di quello di Frigi o di Traci.... Tutta la loro gloria perì, e
tutte le cose loro sono corrotte vergognosamente, miserabilmente. A
guardare l’opera degli uomini di oggi, nessuno potrebbe
argomentare lo splendore del tempo che fu. Le pietre e le ruine
dichiarano meglio la grandezza e l’antica gloria. Quelli che ora
abitano in Grecia, e in essa si governano, non si direbbero neanche
discendenti di avi Misii. Meno lugubre è la sorte delle città distrutte
al paragone delle altre. Di quelle resta integra la memoria..... e la
fama delle belle imprese d’un tempo non è stata macchiata. Meglio
bruciare i cadaveri che lasciarli imputridire!...».
 Note al capitolo quarto.

433.
Circa la cronologia dell’opera di Strabone, cfr. E. Pais, Straboniana, in
Riv. di filologia e d’istruz. classica (1887), XV, pp. 216 sgg. D’altro canto,
la presenza del geografo greco in parecchie delle regioni elleniche sopra
descritte (cfr. Strab., 2, 5, 11) non è negata neanche dai più scettici
critici moderni; cfr. Pais, op. cit., pp. 116, 117, 163, e M. Dubois, La
géographie de Strabon, Paris, Imprimerie nationale, 1891, pp. 71 sgg.

434.
Strab., 7, 7, 3; 9.

435.
Id., 12, 8, 8-9.

436.
Id., 9, 4, 17; cfr. Paus., 10, 8, 2.

437. Id., 7, 7, 6, 10, 2, 3; 23.

438.
Id., 9, 3, 4; 8.

439.
Id., 9, 2, 5.

440.
Id., 9, 1, 15.

441.
Id., 8, 4, 11.

442.
Loc. cit.

443.
Id., 8, 8, 1-2. Per quel che riguarda Mantinea, si è creduto di poter
smentire questo passo con gli altri di Pausania, 8, 9, 3; 46, 1. Non si è
badato che Strabone, dopo avere enumerato i luoghi più celebri
 dell’Arcadia, aggiunge testualmente: «o più non esistono o ne rimane
appena qualche traccia»: nulla di diverso di quanto è lecito indurre da
Pausania. Il fatto, poi, che di talune di codeste città, da Strabone
considerate distrutte, si abbia più tardi notizia (cfr. E. Kuhn, Die
städtische u. bürgerliche Verassung d. rom. Reichs ecc., Leipzig, 1865,
II, pp. 76 sgg.) è di assai scarso peso. Sopravvisse talora il nome del
luogo, ma non l’importanza della città; talora la denominazione venne
spostata da luogo a luogo; tal’altra, infine, la cittadina distrutta e
scomparsa fu, più tardi, ricostruita e riabilitata.

444.
Strab., 10, 1, 10.

445.
Id., 10, 4, 9.

446.
Id., 10, 5, 3.

447. Id., 14, 1, 9.

448.
Id., 14, 1, 35-37. Di Chio: «Un giorno i Chii furono una grande potenza
navale e aspirarono all’impero dei mari»; di Clazomene: «Dopo
Ipocremno è Chitrio, ove un tempo fu Clazomene....»; di Smirne:
«Dolabella.... distrusse gran parte della città....».

449.
Id., 14, 1, 7.

450.
Id., 13, 1, 19; 23, 2, 4.

451.
Id., 14, 1, 7; 32.

452.
Strab., 6, 2, 2.

453.
Id., 6, 2, 4.

454.
Id., 6, 2, 5; 6.
455.
Id., 6, 2, 6; cfr. Mommsen, in C. I. L., X, pp. 746-47.

456.
Id., 6, 2, 6. Strabone dovette percorrere e visitare la Sicilia; cfr. Dubois,
op. cit., pp. 84, 85, 153 sgg.

457. Id., 5, 4, 4; cfr. Vell. Pat., 1, 4, 2; Juven., Sat., 1, 3, v. 2.

458.
Strab., 5, 1, 2.

459.
Id., 6, 1, 3; 13.

460.
Id., 6, 1, 5.

461.
Loc. cit.

462.
Id., 6, 1, 10; 13; cfr. Paus., 6, 19, 11.

463.
Id., 6, 1, 6.

464.
Id., 6, 3, 1; cfr. Vell. Pat., 1, 4, 2.

465.
Pol., 20, 6 (= Geogr. Gr. minores, I, 103, ed. Didot.).

466.
Ad fam., 4, 5.

467. Senec., Ad Helviam. matr., 6, 4; Tac., Ann., 3, 68; 69; 4, 13; 21; 30.

468.
Cfr. Act. Apostol., 13, 14, 16, 17, 18, 20; Apocalyps., I, 4; 9: 11; I Petr.,
I, 1; le Epistole di Paolo; cfr. A. Harnack, Missione e propagazione del
Cristianesimo (trad. it.), Torino, Bocca, 1906, pp. 421 sgg.

469.
8, 33, 1; 9, 7, 4-5.
470.
10, 34.

471.
Orat., XXXIII, p. 461 (vol. II, p. 11, ed. Reiske).

472.
Orat., XXXIII, p. 401 (vol. II, p. 12, ed. Reiske).

473.
Orat., VII, pp. 105-6 (vol. I, pp. 232-33, ed. Reiske).

474.
Orat., XXXI, p. 358 (vol. I, p. 650, ed. Reiske); Strab., 7, 7, 3.

475.
Plut., Arat., 27, 1.

476.
Cfr. J. Kärst, Gesch. d. hellenistischen Zeitalters, Leipzig u. Berlin, 1909,
II, 85 sgg., 305 sgg.

477. È la frase magistrale, in cui F. De Sanctis (L’uomo del Guicciardini, in

Saggi critici, Milano, Treves, 1914, III, p. 42) riassume la filosofia pratica
dell’uomo della Rinascenza in Italia, descrittoci dal Guicciardini.

478.
Pro Flacco, 4, 9 sgg.

479.
Aeneis, 2, vv. 57 sgg.

480.
Cfr. il dialogo Del parassita.

481.
Thuc., 3, 32, 4 sgg. Com’è noto, è questo uno dei più difficili passi
tucididei. Per la interpretazione ho seguito, dove ho potuto, Dion. Hal.,
De Thucyd. ecc., 29 sgg.

482.
6, 56, 13.

483.
Pro Flacco, 4, 9-10; 5, 12; 9, 20.
484.
Pol., 20, 4, 1 sgg.; 6, sgg. Tale era, del resto, il costante rimprovero di
Demostene (In Philipp., I, 7 passim) ai propri contemporanei, tanto
migliori dei contemporanei di Polibio.

485.
Demost., XIII (De rep. ordin.), 20, 21; XXIII (In Aristocr.), 118, 130, 141
sgg. 202-03.

486.
Diog. Laërt., 5, 75.

487. Cfr. C. I. G., 478, 1300, 1323; Paus., I, 40, 2; II, 8, 1; III, 22, 7; V, 20,
5; VI, 19, 7; 25, 1; X, 8, 4.

488.
Svet., Nero, 22.

489.
Cfr. Demost., XIII (De rep. ord.), 30 passim; III (Olynth. III) 29; XXIII
(In Aristocr.), 209; Isocr., De pace, 124 sgg.; Aeschin., De mala legat.,
71; 161; cfr. Böckh, op. cit., 1, 362-64.

490.
Pol., 20, 6, 3.

491.
Mommsen, Province romane ecc. 256.

492.
Id., op. cit., 267-68; Pol., 20, 6, 2-3; cfr. Demost., XIII (De rep. ord.), 24.

493.
Mommsen, op. cit., 256.

494.
Id., op. cit., 267-68.

495.
Svet., Vespas., 8.

496.
E. Curtius, Griech. Geschichte, Berlin, 1878-81, III, 526, 532.

497. Id., op. cit., II, 213.

498.
Sul valore della partecipazione del pubblico all’arte ateniese, cfr. E.
Ciccotti, Le retribuzioni delle fruizioni pubbliche civili nell’antica Atene (in
Rendic. del R. Ist. Lombardo di sc. e lett., Serie II, 30, 1893, pp. 265
sgg.), riprodotte in Bibl. st. econ., vol. I, 2, App. II, pp. 544 sgg.; Grote,
op. cit., VII, pp. 389-95.

499.
1, 5.

500.
Orat., XXXI, pp. 358 (vol. I, pp. 648-49, ed. Reiske).
 INDICE ANALITICO-ALFABETICO

Acaia, 77, 149, 183, 184, 185; (Grecia), II, 136, 142, 146, 148.
Acarnania, 181, 193; II, 67, 185.
Achei. V. Confederazione.
Aden, II, 131.
Afamioti, 77.
Africa, romana, 28; settentrionale: prodotti, II, 103; città, 92,
104; commercio con Roma, II, 111; strade, II, 112; mercati, II,
112.
Agatocle, 169; II, 62.
Agesilao, 163; II, 55.
Agide I, 97; II, 55.
Agide IV, 85, 103.
Agricoltura, e schiavitù, 11; assenteismo dei proprietarii, 16;
produzione dei cereali, 17, 22 sgg.; lavori agricoli, 18, 21;
macchinario, 19 sgg.; concimazioni, 20-21, 53, nn. 53 e 60;
secondo Senofonte, 21; produzione del suolo in Sicilia, 22; in
Grecia, 22-23; In Italia e altrove, 17, 23-24; nel mondo antico e
nel moderno, 24; il maggese nel mondo antico, 24; e la servitù
della gleba, 91, 101-02; e la guerra, II, 12 sgg.; sua importanza
nell’evo antico, II, 15; nell’Attica, II, 16, 17; prodotti dell’Egitto
ellenistico, II, 96; nell’Egitto antico, II, 96 sgg.; crisi agricola
nella Grecia ellenistica, II, 109-10; nell’Italia dei secc. II-I a. C.,
II, 121; V. Cereali; Latifondo; Proprietà.
Agrigento, 29, 170; II, 161, 162.
Agyrrium, II, 164.
Aixonei, 215-16.
Alcibiade, (cliente di Lisia), 38; (discepolo di Socrate), 102, 136,
143, 172.
Alessandria, importanza commerciale, II, 93-94, 95; e Roma, II,
99; linea di A., II, 105-06.
Alessandro (Magno), VIII, 176; rinnova la Confederazione greco-
macedone, 178-79; distrugge Tebe, 164, 179; e Atene, 179;
 violazioni dei patti della Dieta di Corinto, 186-190; in Oriente,
II, 4; e gli esuli greci, II, 64; invasione nell’Asia Minore, II, 66;
conquista dell’Oriente, II, 90-91, 95; colonizzazione, II, 91.
Aliarto, 161.
Alicarnasso, II, 168.
Ambracia, 178, 184, 186, 192.
Ambracia, II, 176, n. 42.
America (del nord), colonie a schiavi, 31; riduzione della
mezzadria, 110, n. 32; confederazione, 161.
Amicle, 163.
Andro, 143.
Anfipoli (battaglia), II, 30, 32.
Antalcida, Pace di A. (a. 387), 125, 156-57, 162; II, 40, 57.
Antigonidi, IX.
Antigono, Gonata, 182, 191; Dosone, 183, 194.
Antiochia, II, 91, 93.
Antipatro, e Atene, 180, 190; e il Peloponneso, 180.
Antonio (Flamma), II, 171.
Antonio (C. Ibrida), II, 142, 171.
Antonio (M.), II, 5, 123, 124.
Apollonia, 77, 186; II, 131, 144.
Apronio, II, 154, 156.
Apulia, II, 187.
Arabia, II, 92, 94, 101, 105, 111.
Arcadia, 36, 149, 173, 179, 182, 192, 193; II, 62, 186, 187.
Archidamo, 151; II, 55.
Argo, 149, 157, 173, 183, 192, 193; II, 3, 189.
Argolide, 5, 36, 77, 149, 184, 193; II, 109, 186.
Aristide, 126; II, 11, 37.
Aristocrazia (L’), in Grecia, 47 sgg.
Aristofane, 39, 141; II, 71 sgg.
Aristotele, 25, 41, 49, 51, 52, 96, 104, 116, 119; II, 59.
Arles, II, 102, 131.
Armata, ateniese, II, 28.
Arte (L’), e la vita sociale, II, 196 sgg.
Arverni, II, 67.
Asia (Minore), 29, 125; emigrazione nell’Asia M., 46, 177; colonie
greche, II, 2, 19, 142; loro decadenza, II, 66; città ellenistiche,
II, 91-92; nel periodo ellenistico, II, 108; importanza
economica, II, 115, n. 20; gli Italici nell’A. M., II, 165-66;
guerre, II, 166; e Sulla, II, 166-67; e Flacco (63 a. C.), II, 167;
e Bruto e Cassio, II, 167; e Antonio, II, 167; e Q. Cicerone, II,
168; imposte, II, 166, 169; città ellenistiche, II, 91-92, 94; e il
commercio greco, II, 112; strade, II, 112; Italici, II, 145.
Aspledone, 173.
Astira, II, 186.
Atamania, II, 185.
Atene, officine e schiavi, 7, 36; II, 22; meteci, II, 50; lavori
pubblici, 8; banche, 9; Prima Confederazione ateniese, VIII,
126 sgg.; tributo degli alleati, 129-30, 131-32; II, 31 sgg.; la
«decima» di Bisanzio, 132-33; condizioni degli alleati, 130-31,
134 sgg., 138 sgg., 140, 141-42; II, 34, 36-38; Terza (così
detta, Seconda) Confederazione, 125 sgg., 144; II, 32;
imperialismo, 124 sgg.; cleruchie, 142 sgg.; e Sparta, 153-55; e
Tebe, 168; e Alessandro Magno, 179; e Antipatro, 180, 190; nel
311 a. C., 182; dopo la Guerra di Cremonide (266-63 a. C.),
183; insorge contro la Macedonia, 192, 194; alleanza con
Sparta (266 a. C.), 195; nella Guerra di Cremonide, 195-96;
sforzi militari di Atene, II, 9-10; legislazione sui cereali, II, 16-
17; importazioni, II, 18-19; importanza commerciale, II, 18
sgg., 21, n. 44; esercito, II, 26 sgg.; armata, II, 28; entrate, II,
30, 31 sgg.; imposte doganali, 131-32; II, 33-34; altre imposte,
II, 34, 39; «Le entrate ateniesi»: concetti, II, 19-20, 35-36, 70-
71, 90; eisphorà, II, 37 sgg., 40 sgg.; Simmorie, II, 40; la
ricchezza ateniese, II, 40, 46 sgg.; proeisphorà, 11, 41-42;
Trierarchia, II, 42 sgg., 46-47; epidóseis, II, 44-46; decadenza,
145 sgg., II, 48 sgg.; diminuzione della popolazione, II, 51
sgg.; sovrappopolazione, II, 52 sgg.; e la Persia, II, 2; guerre,
II, 3 sgg.; lotte civili, II, 63; mutamento di indirizzo politico nel
IV secolo a. C., II, 89-90; nel periodo ellenistico e romano, II,
107-08, 112; e Sulla, II, 123; nelle guerre civili romane, II, 123;
«città libera», II, 139; mutamenti costituzionali nella Grecia
romana, II, 140; statue a Demetrio Falerno, II, 194; V. Attica.
Attica, popolazione e superficie, 5; le miniere del Laurium, 8, 34-
35; II, 109; lavori pubblici, 8; produzione del suolo, 23; la
proprietà immobiliare, 29-31; crisi agraria innanzi il VI sec. a.
C., 94; Geomoroi, 96; servi della gleba, 77, 79, 182; Demetrio
Poliorcete in A., 193; nella Guerra di Cremonide, 195;
 popolazione, II, 9; inurbamento della popolazione, II, 11, 14-
16; pastorizia, II, 11; agricoltura, II, 12, 13, 109; produzione in
cereali, II, 16; schiavi, II, 84, n. 166; invasa da Archidamo (431
a. C.), II, 55; e Sulla, II, 123; decadenza, II, 185; V. Atene.
Aulide, 173.
Azio, (battaglia), II, 184.

Bacchilide, II, 71-72.

Banche (Le), e gli schiavi, 9.
Batira, II, 93.
Beozia, superficie e popolazione, 5; schiavi, 6; e l’imperialismo
ateniese, 161; confederazione, 160-61, 178; cittadine, 161,
173; nel 272 a. C., 182; guerre e conseguenze, II, 54-55;
popolazione, II, 55; esuli, II, 62; e Pompeo, II, 123; agro
pubblico romano, II, 137; decadenza, II, 186, 187; V. Tebe,
Orcomeno, Tisbe, Tespia, e le singole cittadine.
Bezier (Colonia Julia Septimanorum Baeterrae), II, 131.
Bisanzio, 124, 126; II, 2, 16, 32; II, 144, 196.
Bitinia, provincia romana, II, 169.
Blocco commerciale, II, 22-23.
Bologna, II, 102.
Bordeaux, II, 102.
Brasida, 151.
Brindisi, II, 131.
Britannia, prodotti, II, 104; strade, II, 112.
Bruto. V. Giunio.
Bruzzi, II, 67.
Bruzzio, II, 187.
Buleuti, ateniesi, 116; beotici, 161.

Cadmea, 178; II, 188.

Caesarea, II, 104.
Cafi, 194.
Cafie, II, 186.
Calcedonia, 125.
Calcidica, 126, 175, 178, 173; II, 2, 3, 32.
Caldea, II, 92.
Callia, 34.
Callicirii, 89-90, 170.
Callicrate, 35.
Callipoli, II, 187.
Calpurnio (L. Pisone), II, 143.
Caltagirone, 170.
Camarina, 170; II, 187.
Campania, II, 187.
Caria, II, 19, 32, 168.
Carpato, 125.
Cartagine, 144, 147, 171; II, 2, 3, 4, 19, 101, 120, 173.
Cartagine (Nuova), II, 104.
Cassandro, 182, 191.
Cassio, II, 127, 135, 145.
Catania, 170.
Catone, 14, 18, 21.
Caulonia, II, 187.
Cause storiche, XVII-XVIII.
Cavalieri, ateniesi, II, 17; romani, II, 121.
Centesima, II, 33, 39.
Cereali, produzione in Sicilia, 22; in Grecia, 23; in Italia e in altri
Paesi europei, 23-24; nel mondo antico e in quello moderno,
24; nell’Attica, II, 16; importazione nell’Attica, II, 16; centri di
esportazione, II, 17; in Egitto, II, 96; nell’Africa nord, II, 103; in
Britannia, II, 104.
Cesare. V. Giulio.
Cesio (Cordo), II, 171.
Cheronea (battaglia di) (a. 338 a. C.), 178.
Chersoneso (tracico), 126, 143; II, 3, 32.
Chio, 77, 127, 179; II, 62, 176, n. 42, 186.
Cicerone. V. Tullio.
Cicladi, 5; II, 123.
Cilicia, II, 125, 142, 172, 186.
Cina, II, 94, 100, 101; V. Serica.
Cineta, II, 186.
Cinquantesima, II, 21, 33, 39.
Cinuria, 149.
Cipro, 147; II, 18, 19, 145, 172.
Cirenaica, II, 169; in eredità a Roma, II, 170; provincia
stipendiaria, II, 170; prodotti, II, 180; sotto il governo romano,
II, 171; porti, II, 94; e Alessandria, II, 95; decadenza, II, 170-
71.
Cirta, II, 104.
Citera, 125.
Città libere, II, 139-41, 144, 149, 169.
Cittadinanza, perdita della c., 93, 95; e diritto di proprietà, 93, 95-
96.
Cizico, II, 30.
Claroti, 77.
Clazomene, II, 186.
Cleomene, 103, 191.
Cleone, 134.
Cleopatra, II, 171.
Cleruchie, 142 sgg.; II, 52-53.
Cnido (battaglia di), 156.
Cnosso, II, 170.
Codex iustinianaeus, e il colonato, 213.
Colonia parziaria, 211, 214.
Colonie, 45, 143, 170; II, 2; V. Cleruchie.
Colono, 211 sgg.
Columella, e il trattamento degli schiavi, 14; e il lavoro servile, 15;
e la produzione dei cereali in Italia, 17, e n. 40; e i lavori
agricoli, 18; e il fitto agrario, 78.
Commercio, e gli schiavi, 8-9; libertà di c., 189; il c. greco e i
Macedoni, 189-90; e la guerra, II, 16 sgg.; ateniese, II, 17, 18,
21; proibizioni commerciali, II, 22; blocco, II, 22-23; nel mondo
antico, II, 23-24; nell’Oriente ellenistico, II, 97; nell’Egitto
ellenistico, II, 93 sgg.; nella Grecia ellenistica, II, 111-12;
nell’Italia romana, II, 121.
Confederazione, Confederazioni minori in Grecia, 172-73;
arcadica, 173, 179; achea, 173, 174-75, 179, 188, 192, 194; II,
55; dei secc. III-II a. C., 174-75; tessalica, epirotica, focese,
 calcidica, etolica, 175; II, 4; greco-macedone, 177 sgg., 178-
79, 183-84; le C. greche disciolte, II, 138; V. Atene; Sparta;
Tebe; Siracusa.
Conone, 34, 156.
Coo, II, 108.
Copto, II, 94.
Corcira, 5; guerra corcirese-corinzia, II, 2, 36; II, 63, 123.
Corinto, 5, 157, 178; Dieta di C. (338 a. C.), 177, 178, 181, 182,
183, 184, 185; guerre, 2, 3, 65; distruzione, II, 4; guerre civili,
II, 62; primo emporio commerciale dell’Egeo, II, 66;
decadenza, II, 68; nel periodo ellenistico e romano, II, 108;
distrutta, II, 120.
Corinzia, 77, 149; II, 137.
Corinzii, 150; II, 55.
Cornelio (P. Scipione Emiliano), II, 120.
Coronea, 161.
Corporazioni, industriali, II, 116, n. 29.
Cratete, 25.
Cremona, II, 102.
Cremonide, 183, 194; V. Guerra di Cremonide.
Creta, 77, 194; II, 19, 169-70; città, II, 94, 170, 186; Italici, II,
145.
Cristianesimo, II, 188.
Crotone, II, 2, 17, 188.
Ctesibio, II, 98.
Cuma, II, 67, 187.

Danaro, l’invasione del d. a Sparta e suoi effetti, 99-100.

Decadenza, concetto di decadenza, XI sgg.
Decelea, 6, 131, 136.
Decima, 82; «decima di Bisanzio», 132-33; II, 39; romana, II,
124; in Sicilia, II, 180, 151, 153, 156, 156-167, 159.
Decumani, municipi, II, 150; appaltatori della decima, II, 152,
154, 155.
Delfo, 168; II, 123, 185.
Delion (battaglia, 424 a. C.), 34; II, 55.
Delo, 124; lavori pubblici, 36; cleruchia ateniese, 143, 145;
prosperità e decadenza, II, 68; nel periodo romano, II, 108; i
conti del tempio, II, 110; statue, II, 142; Italici, II, 145.
Demetrio, II, 183, 191.
Demetrio Falereo, II, 107, 194.
Demetrio Poliorcete, 182, 193, 194.
Democare, II, 49.
Democrazia (La), in Grecia, 47 sgg.
Demostene, 7, 30, 35, 38, 185; II, 48, 73, 194.
Diadochi, 177.
Didymeion, 8.
Difilo, 34.
Dinomenidi, 169.
Dione Crisostomo, II, 188.
Dionigi (il grande), 169, 171; II, 3, 58.
Dodona, II, 185.
Dolopia, 185, 193.
Droysen (J. G.), XIX, 184; II, 94.
Ducezio, 170.
Durazzo, II, 143, 144.

Ectemori, obblighi, 79, 107, 14.

Efeso, II, 62.
Egina, 5, 143; II, 66, 108.
Egitto, centro di esportazioni, II, 17, 18, 95, 99; prodotti, II, 95-
96; organizzazione economica, II, 96 sgg.; e Roma, II, 99, 100-
101; e Alessandria, II, 95; commercio, II, 93, 95, 111-12; V.
Alessandria.
Egospotamὸs (battaglia di), 152, 156; II, 30.
Eisphorà, II, 37 sgg.; proeisphorà, II, 42.
Elatea, II, 188.
Elei, 157; V. Elide.
Eleon, 173.
Eleusinion, 8.
Elide, 149, 157, 173, 182, 183, 184, 186, 194.
Emigrazione, 44 sgg.; in Oriente, II, 92.
Enna, 169; II, 156, 161.
Epaminonda, 163, 164, 166.
Epicrate, 34.
Epidauro, 36, 193; II, 123, 131.
Epidemie, nel mondo antico, 12.
Epigoni, 177.
Epimeleta (macedone), 184.
Epiro, 175, 180; II, 112, 123, 136, 184-85.
Epistate (macedone), 184.
Eraclea Pontica, 77, 79.
Eraclea Trachinia, 77.
Erechteion, 8, 128.
Eretria, II, 2.
Erice, II, 187.
Eritre, 173.
Esercito, ateniese, II, 26 sgg.; spesa, II, 27.
Esuli, in Grecia, II, 62-64.
Etiopia, II, 95, 103.
Etna, II, 153, 165.
Etolia, 180, 182, 184, 192, 193; II, 185; V. Confederazione.
Etruria, II, 19.
Etruschi. II, 2, 3.
Eubea (in Sicilia), II, 187.
Eubea, 5, 143, 178, 182, 185, 186, 193; II, 3, 66, 109, 137, 186,
188-89.
Eubulo, II, 89.
Europa, occidentale, produzioni, II, 100-101, 102 sgg.; e Roma,
II, 102 sgg.; mercati, II, 112; centrale, II, 112.
Eutreso, 173.

Famiglia (La), e la schiavitù, 53-54.

Fara, 173.
Faraoni, II, 94.
Farnabazo, 156.
Fenicia, II, 17, 19, 94.
Fenippo, 103.
Fialei, 194.
Filea di Calcedonia, 51.
Filemone, 195-96.
Filemonide, 34.
Filiade, 187.
Filippi, II, 123.
Filippo, 34.
Filippo II, e la Grecia, 177-78, 185-86; regioni occupate in Grecia,
178; II, 3, 4.
Filippo V, e la Grecia, 184 sgg.; 190.
Fimbria, II, 5.
Fitto, 78, sgg.
Fliasia, II, 55, 62.
Fliunte, 157.
Focide, 7, 77, 168, 175, 182, 185, 186, 193; II, 67, 123, 185, 188.
Focione, 192.
Fonti storiche, XVIII sgg.
Forum Julii (Fréjus), II, 102, 131.
Francia, servi della gleba, 89, 90, 91; riduzione della mezzadria,
110. n. 22.
Fréjus. V. Forum Julii.
Frigia, 212; II, 19.
Frumentum, emptum, II, 151, 157; imperatum, II, 151, 157; in
cellam, II, 150, 158.
Ftiotide, 185.

Gabinio (P. Capitone), II, 142.

Galli, II, 55, 127.
Gallie, strade, II, 112; Cisalpina, in sulla fine della Repubblica
romana, II, 102; prodotti, II, 102-103; città, II, 102;
corporazioni industriali, II, 116, n. 29; Transalpina, in sui primi
dell’èra volgare, II, 102; città, II, 102, 131; Narbonese, II, 102.
Gela, 170; II, 62, 187.
Geomoroi, 96.
Germania, antica, II, 104; Confederazione innanzi il 1870, 184.
Giaro, II, 186.
Giudea, II, 128.
Giulio (C. Cesare), II, 5, 127, 173.
Giunio (M. Bruto), II, 135, 148, 173.
Giuochi Istmici, del 196 a. C., 185, 196-97.
Gracco, V. Sempronio.
Grecia, disegno della storia politica, VII sgg.; diffusione della
grecità, XI; la schiavitù in G., 4 sgg.; il latifondo, 28-29;
concentrazione della ricchezza, 26 sgg., 31 sgg.; ricchezza e
povertà, 37 sgg.; servitù della gleba, 77-78; imperialismo, 115
sgg.; reazione antispartana, 156 sgg.; municipalismo e
imperialismo, 172 sgg.; grandi e piccole federazioni, 173;
durante le guerre del periodo ellenistico, 176, 181 sgg.;
Consiglio federale ellenico, 177, 178-79; e Filippo II, 177-78; e
Alessandro Magno, 178-80; nel 311 a. C., 181-82; nel 272 a. C.,
182-83; sotto Demetrio II e Antigono Dosone, 183-84; sotto
Filippo V, 185; reazione antimacedone, 185 sgg.; 192 sgg.;
guerre, II, 1 sgg., 54 sgg.; Stati municipali, II, 6-7;
depopolazione, II, 60; lotte civili, 46 sgg.; II, 60 sgg.; esuli, II,
62-64; guerre e decadenza, II, 66 sgg.; conquistata dalla
Macedonia, II, 4; da Roma, II, 4; alla metà del IV sec. a. C., II,
89 sgg.; nel periodo ellenistico e romano, II, 92, 106 sgg., 188;
insorge contro Roma, II, 120; durante le guerre civili romane,
II, 123-24; provincia romana, II, 136 sgg.; e i Romani, II, 141
sgg.; II, 143-144; e i negotiatores romani, II, 145 sgg.;
provincia imperiale, II, 149; nell’età di Augusto, II, 184 sgg.; il
Cristianesimo in Grecia, II, 188; nell’età di Dione Crisostomo, II,
189, 199-90; decadenza economica, II, 107 sgg.; decadenza
morale, II, 189 sgg.; decadenza intellettuale, II, 196 sgg.;
Italici, II, 145; V. Acaia.
Grote (G.), 174.
Guerra, nella Grecia antica, II, 1 sgg.; 54 sgg.; causa
fondamentale, II, 5-8; sforzo demografico, II, 9-10; 54-55; e la
pastorizia e l’agricoltura, II, 10 sgg.; e il commercio, II, 16 sgg.;
e le finanze degli antichi Stati, II, 26 sgg.; 29 sgg.; 45-46, 55
sgg.; e la decadenza della Grecia, II, 60 sgg., 66 sgg.
Guerra degli alleati o sociale (a. 357-55 a. C.), 125, 134, 145; II,
3, 69.
Guerra corinzio-beotica, II, 2; II, 39.
Guerra di Cremonide (266-63 a. C.), 183, 194-196.
Guerra deceleica. V. Guerra del Peloponneso.
Guerra decennale. V. Guerra del Peloponneso.
Guerra lamiaca (a. 323-22 a. C.), 180; II, 4.
Guerra del Peloponneso (431-404 a. C.), II, 2-3, 36; conseguenze
sociali per Sparta, 98; per Atene, 116; e il primo Impero
ateniese, 125; e l’imperialismo spartano, 152; costo, II, 29-30,
30, 32, 56.
Guerra di Sicilia (415-13 a. C.), II, 38.
Guerra sociale, II, 30.
Guerra tarantina, II, 67.
Guerre mitridatiche, II, 6.
Guerre puniche, II, 120.
Guerre sacre, II, 4, 55, 67.

Halaesa, II, 162.

Harma, 173.
Herbita, II, 153, 164.
Hibla, II, 153.
Hiria, 173.
Hume (David), II, 62.

Iberi, 144.
Ietto, 173.
Iloti, 76-77; obblighi, 79; piccolezza del possesso, condizioni
morali e giuridiche, 84 sgg., 86 sgg.; economiche, 87, 88 sgg.,
209 sgg.
Imbro, 23, 143, 145.
Imera, II, 187.
Imperialismo (L’), nella Grecia antica, 115 sgg.; nel mondo
moderno, 118; concetto greco, 119 sgg.; ateniese, 124 sgg.; e
la decadenza di Atene, 145 sgg.; spartano, 149 sgg.: tebano,
160 sgg.; siracusano, 169 sgg.; macedone, 176 sgg.; nell’Italia
romana, II, 122 sgg.; romano, II, 122 sgg.
Impero romano, colonato e servitù della gleba, 80, 85.
India, II, 92, 93, 95, 100, 101, 106, 111.
Industria, e schiavitù, 11; macchinario e lavori industriali nel
mondo antico, 25 sgg.; II, 98; carattere voluttuario dell’i.
antica, 26; fabbriche in Grecia, 36; II, 108-09; costosità, 9 sgg.;
46; nell’Oriente ellenistico, II, 98; nell’Europa occidentale, II,
102-104; nella Grecia ellenistica, II, 108-09, 112-13;
corporazioni industriali, II, 116, n. 29; etrusca, II, 122.
Ionia, II, 32, 168, 186.
Ipponico, 34.
Ipponio, II, 187.
Irlanda, mezzadria, 85.
Iseo, 30.
Isocrate, 46, 154, 166, 167; II, 64, 66, 69 sgg.
Italia, produzione dei cereali, 17, 23-24; il latifondo nell’I. antica,
28; I. meridionale, mezzadria, 85; e l’impero siracusano, 169;
crisi sociale dei secc. II-I a. C., II, 121 sgg.; e il commercio
greco, II, 111.
Italici, e Greci, II, 2; nelle province romane, II, 130; nel mondo
greco, II, 145-46; in Asia minore, II, 166; massacrati, II, 166.

Laconia, servitù della gleba, 76; la proprietà, 85; concentrazione

della proprietà, 102 sgg.; nella Lega achea, 174; industria, II,
108; città distrutte, II, 186.
Lambesa, II, 104.
Lamia (battaglia), 190.
Laodicea (in Siria), II, 93.
Laos, II, 67.
Latifondo, origini, 17, 28; in Grecia, 28-29; in Tessaglia, 101.
Laurium (Miniere del), 8, 34, 35; II, 109.
Lavori pubblici, 8; in Atene, 35; a Delo, a Trezene, a Epidauro
eco., 36-37.
Lega. V. Confederazione.
Legati, II, 128.
Legatio libera, II, 146.
Lemno, 23, 143, 145.
Leontini, II, 164, 165, 186.
Lepreon, 184.
Lesbo, 127, 143, 173.
Letteratura, in Grecia, II, 197 sgg.
Leucopetra (battaglia), II, 120.
Leuttra (battaglia, a. 371 a. C.), 157, 159, 162; città, 173.
Lex Gabinia, II, 172.
Lex Hadriana, 211; Manciana, 212.
Liberi (I), in Grecia a seconda delle varie regioni, 5; mortalità, 12;
e la concorrenza servile, 40 sgg.; salarii, 41-43; nel IV sec., II,
90; nell’Oriente ellenistico, II, 98; nella Grecia ellenistica, II,
110.
Libia, II, 94, 95, 112.
Licinio (L. Grasso), II, 129.
Licurgo, ateniese (338-26 a. C.), II, 89-90.
Licurgo, 102, 103.
Lione, II, 102.
Lipari, II, 156.
Lisandro, 152, 153.
Lisia, 7, 38.
Livio (T.), II, 130.
Locri, 170.
Locride, 7, 77, 185; L. Opunzia, 182.
Lucani, II, 67.
Lucania, II, 187.
Luciano, II, 190-91, 198.
Lusso, in Grecia, 37 sgg.; a Sparta, 98.

Macedonia, 176; e Grecia, 178 sgg.; disputata fra Cassandro e

Polisperconte, 182; sotto Antigono Gonata, 182: nel 272 a. C.
182-83; il latifondo in M. 29; e Atene, II, 4: e Persia, II, 4;
esporta grano, II, 17; in rapporti commerciali con Atene, II, 19;
con Rodi, II, 67; insorge contro Roma, II, 120: provincia
romana, II, 136, 142; devastata da Pisone, II, 143; città
ellenistiche, II, 91; Italici, II, 145; V. Confederazione.
Magna Grecia, il latifondo, 28-29; guerre, II, 2; esportazione, II,
19.
Magnesia, 185.
Mantinea, 157, 173, 174, 194; II, 38, 55, 186, 200, n. 11.
Mar Mediterraneo, II, 94-95.
Mar Nero. V. Ponto.
Mar Rosso, II, 94, 95.
Maratona (battaglia, a. 490 a. C.), II, 9.
Mariandini, 77; obblighi, 79.
Maronea, 35.
Marsiglia, II, 67, 101-02, 131.
Mauretania, II, 103.
Megalopoli, 157; II, 55, 186.
Megara, 187; II, 60, 62, 67; Iblea, II, 186.
Megaresi, 168.
Megaride, 5; II, 123.
Melo, 143; II, 38.
Menalo, II, 186.
Menandro, 37.
Mercati, II, 112.
Mercenari (eserciti), II, 53-54.
Mesopotamia, II, 92, 93, 95.
Messene, 157, 158, 187.
Messenia, estensione, 149; conquistata da Sparta, 149, 158;
servitù della gleba, 76-77, 209, 216-17; la proprietà, 85;
concentrazione della proprietà, 103 sgg.; nella Lega achea, 174,
182; insorge contro la Macedonia, 193; decadenza, II, 185; V.
Messene.
Messina, 170.
Metaponto, II, 187, 188.
Meteci, II, 30.
Metidria, II, 186.
Metone, 185.
Mezzadria, 78 sgg.; nell’Italia antica, 215; nell’Italia meridionale e
in Irlanda, 85; regresso in Francia e in America, 110, n. 22.
Micalesso, 173.
Mileto, 8; II, 63, 186.
Milziade, 34, 37.
Miniere, 7, 25-36; del Laurio, 8, 34-35; II, 109; di Taso, 142; di
pietra in Egitto, II, 96; in Spagna, II, 102-03; in Britannia, II,
104.
Misia, II, 195.
Mitilene, 173; II, 37.
Mitridate, II, 166.
Mnasone di Elatea, 7.
Modena, II, 102.
Mutyca, II, 164.

Narbona, II, 102.

Nasso (in Sicilia), 170; II, 186; (una delle Cicladi), 143;
insurrezione, II, 2.
Naupacio, 77.
Nausicle, 34.
Neapoli, II, 187, 131.
Negotiatores (I), II, 145 sgg.
Nemea, (battaglia, a. 394 a. C.), II, 55.
Nerone, II, 196.
Nicia, 34; pace di N. (421 a. C.), 152; II, 38.
Nîmes, II, 102.
Norbano (C.), II, 164.
Numanzia, II, 120.
Numidia, II, 103.

Oceano indiano, II, 94.

Oicheis, 77.
Olimpia, II, 123.
Olimpo, II, 185.
Olinto, 173, 185, 190.
Olmone, 173.
Omero, 25.
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