Luca Pacioli 1445 19 .1517 San Sepulco in Tuscany Borgo San Sepucro

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Luca Pacioli ???? 1445??? 19 ????????
1517San Sepulco in TuscanyBorgo San Sepucro
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1445 (????) ????????????? 2 ,
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(???????????????? 2)1450 - 1456 Johan Gutenberg
Mainz ????? Bible1460 1500 6,000 books
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1460 - 1500 Vanice 417 books1494 (????)Summa
de Aritthmetica, Geometria, Proportioni ed
Proporzionalita ??????????????? 22 ?????????
Columbus ????????? America
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??? 19 ???????? 1517 (????)????
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The father of Accouting.Unsung Hero of the
RenaissanceGoethe "one of the most beautiful
inventions of the human spirit."
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A Catalyst that launched the past into the
future.A person should not go to sleep at night
until the debits equalled the credits!
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His ledger included assets (including receivables
and inventories), liabilities, capital, income,
and expense accounts.
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year-end closing entries and proposed that a
trial balance be used to prove a balanced ledger.
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1470 Algebra1494 Summa de Aritthmetica,
Geometria, Proportioni ed Proporzionalita 1509
Dedivina Proportione
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1445-1470 Piero della FrancescaLibrary of
Frederico (4,000) Count of Urbino 1470-1472
Leon Baptist Alberti, Antonio de Reimpose,First
books Algebra (1470)Pope Paul II
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1475-1481 University of Perugia1494 Second
Book1494-1509 Duke Lodovico Maria Sforza in
Milan,Leonado DavinciThird Book 1517 Pass Away
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Summa de arithmetica, geometria, proportioni et
proportionalita The Collected Knowledge of
Arithmetic, Geometry, Proportion and
Proportionality
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Particularis de Computis et Scripturisa
treatise on accounting. De Scripturis describe
double-entry accounting, also known as the
Venetian method.
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This new system was state-of- the-art, and
revolutionized economy and business.
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debito owe tocredito owe by