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Starting from the case of Bologna, the present contribution aims at presenting in which accounting offices of the city, and to what extent, public money circulated between the end of the thirteenth century and the beginning of the fourteenth century. In fact, the study of two of the registers of the revisions of the accounts, from 1288 and 1310 respectively, has allowed us to reconstruct the administrative/accounting logic of the time and the political reasons for major changes.