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 6000 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 (4000) Count of Urbino 1470-1472
Leon Baptist Alberti Antonio de ReimposeFirst
books Algebra (1470)Pope Paul II
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1475-1481 University of Perugia1494 Second
Book1494-1509 Duke Lodovico Maria Sforza in
MilanLeonado 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