Italian merchants' accounts of the late 14th century often contained a special account for the allotment of a portion of the profits for charity. Francesco di Marco Datini's ledger contained such an account in which he recorded his gifts, both in money and in goods to "Christ's Poor." The account was called "God's Account" ("il conto di Messer Domeneddio").
Datini (1335-1410), Francesco
Accounting Historians Journal: Vol. 4
, Article 7.
Available at: https://egrove.olemiss.edu/aah_journal/vol4/iss2/7