bags of pearl barley for the Princes van Oranje were in fact part of a larger com
bined purchase of 345 bags at a contractual price of eighteen and a half schelling
per bag. The bags were bought for the voyages of three different ships: the Grana-
dier, the Princes van Oranje, and the Jonge Wilhem.66 In terms of the ledger, this
implies that there are three different debit entries in three ledger accounts for one
credit entry in the ledger account 196, Jan der Kinderen.67
To give an idea of the type of transactions in the MCC waste book (memo
riaal), which recorded transactions unrelated to the regular business of the MCC:
on the 14th of March 1752 the MCC, at the discretion of Jan Jansen de Jonge, cap
tain of the Princes van Oranje, paid 200 guilders to Andries van Oudaan, a textile
supplier or agent of the MCC based in Rotterdam. Based on the waste book it
is not clear why the MCC paid Andries van Oudaan, but it seems that the MCC
had a financial obligation to Andries van Oudaan upon return of the Princes van
Oranje to the Dutch Republic.68 After a rough voyage the ship initially arrived in
Hellevoetsluis near Rotterdam, it is possible that captain Jan Jansen de Jonge ar
ranged supplies for the ship via Andries van Oudaan, which can be inferred from
the fact that the transaction is recorded as an expense of the Princes van Oranje
(debit on the ledger account of the equipage).69 The waste book functions primar
ily as a book for special transactions, which is confirmed by the low frequency of
entries in the waste book.70 Figure 5 provides an overview of how the different
transactions were recorded in the different books over several years and how the
books are connected.
One problem in assessing annual profits of the MCC becomes apparent when
looking at the time between transaction dates of purchasing the gunpowder, and
the pearl barley in 1749, and the transactions upon return of the ship in 1752.
We are left with a rather irregular and unpredictable annual profit and loss ac
count, and thus balance. Nevertheless, the MCC bookkeeping system still fun-
Koen van der Blij
185
66 ZA, MCC, 1720-1889, inv. nr. 1632. Journaal, 1720-1889. 21 delen, 1743-1748 ('La F') (NL-Mdb-
ZA_20_1632_0288-89).
67 ZA, MCC, 1720-1889, inv. nr. 1694. Grootboek, 1720-1889. 21 delen, 1694. 'La F', 1743-1748
(NL-MdbZA_20_1694_0160), (NL-MdbZA_20_1694_0199).
68 ZA, MCC, 1720-1889, inv. nr. 1649. Memoriaal, 1720-1775. 3 delen, 1649.1729 jan. 11-1756 dec.
28 ('La B') (NL-MdbZA_20_1649_0267); ZA, MCC, 1720-1889, inv. nr. 70. Ingekomen brieven
van correspondenten, Rotterdam, 70.7. 1750-1754 (NL-MdbZA_20_70.7_0001-3).
69 ZA, MCC, 1720-1889, inv. nr. 1695. Grootboek, 1720-1889. 21 delen, 1695. 'La F', 1743-1748
(NL-MdbZA_20_1695_0041).
70 ZA, MCC, 1720-1889, inv. nr. 1649. Memoriaal, 1720-1775. 3 delen, 1649.1729 jan. 11-1756 dec.
28 ('La B') (NL-MdbZA_20_1649_0267).
