Pacioli, Luca de
Encyclopedia of Business Terms and Methods, ISBN 978-1-929500-10-9. Copyright © 2012 by Marty J.Schmidt. Revised 4 March 2012.
Luca de Pacioli: The First Published Account of Double Entry Bookkeeping
Luca de Pacioli (1445-1517) was a fifteenth century Franciscan friar who wrote De Devina Propotione (1497), an attempt to re-discover the true shapes and proportions of the classical Roman alphabet.
Pacioli was born in the villiage of Sansepolcro in Tuscany, but spent most of his working life in Venice, Milan, and Perugia. His career seems to have been driven by passions for teaching mathematics and writing—coounting Leonardo da VInci among his pupils.
Pacioli is best known for Summa de arithmetica, geometria, proportioni et proportionalità in 1494, in which he provided the first printed description of double entry bookeeping. Pacioli did not invent the methods, but rather, summarized and published for the first time the practices used by Italian merchants of the Renaissance.
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