Origen y andanzas del término económico 'dita'

The etymology of the business term dita, which survives in America and in Andalusia, is still considered unresolved in the online version of the dictionary of
the Real Academia. Over a hundred years ago, Cuervo proposed an Italian origin, while Corominas later preferred a Catalan origin. In this article, I intend to show that the term indeed has Italian roots, but entered Spanish via Catalan. I will also argue that the hypotheses put forward by Cuervo and Corominas concerning the concrete word that served as a model were incorrect. The correct etymon is Italian detta, which in the Middle Ages referred to the words pronounced by a banker when transferring Money from one account to another.