Context: In the late 13th and early 14th centuries, a process took place – primarily in Italy but partly also in the Empire – that historians have termed a 'commercial revolution'. Among the innovations of the period were new forms of partnership and the issuing of insurance, both of which contributed to reducing the risk of commercial ventures; the bill of exchange and other forms of credit that circumvented the canonical laws for gentiles against usury, and eliminated the dangers of carrying bullion; and new forms of accounting, in particular double-entry bookkeeping, which allowed for better oversight and accuracy.

Question: What new form of accounting was created during the late 13th and early 14th centuries?
Answer: double-entry bookkeeping

Question: In which country did the so-called 'commercial revolution' primarily take place?
Answer: Italy

Question: What was the main benefit of the creation of new forms of partnerships during the commercial revolution?
Answer: reducing the risk of commercial ventures

Question: Laws against what lending practice were addressed by the creation of bills of exchange?
Answer: usury

Question: What were the benefits of the new system of double-entry bookkeeping?
Answer: better oversight and accuracy

Question: What old form of accounting was created during the late 13th and early 14th centuries?
Answer: Unanswerable

Question: In which country did the so-called 'commercial revolution' never take place?
Answer: Unanswerable

Question: What was the main benefit of the creation of old forms of partnerships during the commercial revolution?
Answer: Unanswerable

Question: Laws against what lending practice weren't addressed by the creation of bills of exchange?
Answer: Unanswerable

Question: What were the benefits of the new system of single-entry bookkeeping?
Answer: Unanswerable