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The accounting records, drawn directly from business practice, make it possible to enter the heart of commercial collaborations between Christians and Jews, and between Christians and mustars, in Europe and the western Mediterranean of the Netherlands Middle Ages. The article looks at the traces of economic, but also social and cultural exchanges through an examination of the 1330-1332 Ugo Teralh Journal of Forcalquier, and accounting records of Francesco Datini companies located in Mallorca and Valencia in the years 1390-1410. Often in complete contradiction with legislative texts aimed at increasing spatial segregation between different religious groups, business practice writing makes it possible to present a different reading of their relations and to highlight a scale of common moral values. ; International audience ; The accounting records, drawn directly from business practice, make it possible to enter the heart of commercial collaborations between Christians and Jews, and between Christians and mustars, in Europe and the western Mediterranean of the Netherlands Middle Ages. The article looks at the traces of economic, but also social and cultural exchanges through an examination of the 1330-1332 Ugo Teralh Journal of Forcalquier, and accounting records of Francesco Datini companies located in Mallorca and Valencia in the years 1390-1410. Often in complete contradiction with legislative texts aimed at increasing spatial segregation between different religious groups, business practice writing makes it possible to present a different reading of their relations and to highlight a scale of common moral values. ; Les documents comptables, issus directement de la pratique des affaires, permettent de pénétrer au cœur de collaborations commerciales entre chrétiens et juifs, et entre chrétiens et mudéjars, dans l'Europe et la Méditerranée occidentale du Bas Moyen Âge. L'article considère les traces d'échanges économiques, mais également sociaux et culturels à travers l'examen du livre-journal d'Ugo Teralh de ...