Which section of Summa de Arithmetica contains 36 short chapters that describe bookkeeping?

• A. De Computis et Scripturis
• B. Della Marcatura et del Mercante Perfetto
• C. The Industrial Revolution
• D. Pipe Roll

Answer: (A)

This item tests where bookkeeping ideas appear in Summa de Arithmetica. In that work, the part that focuses on computations and accounts is called De Computis et Scripturis. It contains 36 short chapters that lay out how merchants should record their transactions, track assets and debts, and balance the books. This section is the practical hub for bookkeeping in the text, explaining the methods used to keep organized financial records.

The other options don’t fit because they aren’t sections of Summa de Arithmetica or aren’t about medieval bookkeeping. Della Marcatura et del Mercante Perfetto isn’t part of this work, while The Industrial Revolution and Pipe Roll refer to other topics or periods and aren’t sections describing bookkeeping in Summa de Arithmetica.