Double-entry bookkeeping
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Double-entry bookkeeping, also known as double-entry accounting, is a method of bookkeeping in which every financial transaction is recorded with equal and opposite entries - thus "balancing the books
Della mercatura e del mercante perfetto by Benedetto Cotrugli, cover of 1602 edition; originally written in 1458
Luca Pacioli
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Luca Bartolomeo de Pacioli was an Italian mathematician, Franciscan friar, collaborator with Leonardo da Vinci, and an early contributor to the field now known as accounting. He is referred to as the
Double-entry bookkeeping
…necessary to control the business economy. In the course of the 16th century, Venice produced the theoretical accounting science by the writings of Luca Pacioli, Domenico Manzoni, Bartolomeo Fontana, the accountant Alvise Casanova and the erudite Giovanni Antonio Tagliente. Benedetto Cotrugli (Benedikt Kotruljević…
Portrait of Luca Pacioli, traditionally attributed to Jacopo de' Barbari, 1495
A woodcut of Pacioli which appears throughout the Summa de arithmetica
The first printed illustration of a rhombicuboctahedron, by Leonardo da Vinci, published in Divina proportione
Woodcut illustrating the proportions of the human face from the second part of Divina proportione, which covers the Vitruvian system