⛵ Voyage Ledger: Merchant Academy

Each journal entry has a debit (left) and credit (right) of equal value. For example, buying 10 bags of pepper for 60 gold coins records Inventory 60 on the left and Cash 60 on the right.

📖 Merchant's Journal

Tap a row to learn what happened.

Select an entry to see its meaning.

① How much did we earn?

Income Statement (P/L)

② Where did our wealth come from?

Balance Sheet (B/S)

Historical note: Double-entry bookkeeping developed among Italian merchants before the Age of Discovery. This story and its prices are fictional.