fbpx
Wikipedia

Luca Pacioli

February 15, 2024

Fra. Luca Bartolomeo de Pacioli (sometimes Paccioli or Paciolo; c. 1447 – 19 June 1517)[3] 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 father of accounting and bookkeeping and he was the first person to publish a work on the double-entry system of book-keeping on the continent.[4][a] He was also called Luca di Borgo after his birthplace, Borgo Sansepolcro, Tuscany.

Luca Pacioli
Portrait of Luca Pacioli, traditionally attributed to Jacopo de' Barbari, 1495[1]
Bornc. 1447[2]
Sansepolcro, Republic of Florence
Died19 June 1517(1517-06-19) (aged 69–70)
Sansepolcro, Republic of Florence
CitizenshipFlorentine
Occupation(s)Friar, mathematician, writer
Known forSumma de arithmetica,
Divina proportione,
double-entry bookkeeping

Several of his works were plagiarised from Piero della Francesca, in what has been called "probably the first full-blown case of plagiarism in the history of mathematics".[5]

Life edit

 
A woodcut of Pacioli which appears throughout the Summa de arithmetica[6]

Luca Pacioli was born between 1446 and 1448 in the Tuscan town of Sansepolcro where he received an abbaco education. This was education in the vernacular (i.e., the local tongue) rather than Latin and focused on the knowledge required of merchants. His father was Bartolomeo Pacioli; however, Luca Pacioli was said to have lived with the Befolci family as a child in his birth town Sansepolcro.[7] He moved to Venice around 1464, where he continued his own education while working as a tutor to the three sons of a merchant. It was during this period that he wrote his first book, a treatise on arithmetic for the boys he was tutoring. Between 1472 and 1475, he became a Franciscan friar.[7] Thus, he could be referred to as Fra ('Friar') Luca.

In 1475, he started teaching in Perugia as a private teacher before becoming first chair in mathematics in 1477. During this time, he wrote a comprehensive textbook in the vernacular for his students. He continued to work as a private tutor of mathematics and was instructed to stop teaching at this level in Sansepolcro in 1491. In 1494, his first book, Summa de arithmetica, geometria, Proportioni et proportionalita, was published in Venice. In 1497, he accepted an invitation from Duke Ludovico Sforza to work in Milan. There he met, taught mathematics to, collaborated, and lived with Leonardo da Vinci. In 1499, Pacioli and Leonardo were forced to flee Milan when Louis XII of France seized the city and drove out their patron. Their paths appear to have finally separated around 1506. Pacioli died at about the age of 70 on 19 June 1517, most likely in Sansepolcro, where it is thought that he had spent much of his final years.[7]

Mathematics edit

 
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
Further information: Mathematics and art

Pacioli published several works on mathematics, including:

  • Tractatus mathematicus ad discipulos perusinos (Ms. Vatican Library, Lat. 3129), a nearly 600-page textbook dedicated to his students at the University of Perugia where Pacioli taught from 1477 to 1480. The manuscript was written between December 1477 and 29 April 1478. It contains 16 sections on merchant arithmetic, such as barter, exchange, profit, mixing metals, and algebra, though 25 pages from the chapter on algebra are missing. A modern transcription was published by Calzoni and Cavazzoni (1996) along with a partial translation of the chapter on partitioning problems.[8]
  • Summa de arithmetica, geometria. Proportioni et proportionalita (Venice 1494), a textbook for use in the schools of Northern Italy. It was a synthesis of the mathematical knowledge of his time and contained the first printed work on algebra written in the vernacular (i.e., the spoken language of the day). It is also notable for including one of the first published descriptions of the bookkeeping method that Venetian merchants used during the Italian Renaissance, known as the double-entry accounting system. The system he published included most of the accounting cycle as we know it today. He described the use of journals and ledgers and warned that a person should not go to sleep at night until the debits equalled the credits.[9] His ledger had accounts for assets (including receivables and inventories), liabilities, capital, income, and expenses – the account categories that are reported on an organization's balance sheet and income statement, respectively. He demonstrated year-end closing entries and proposed that a trial balance be used to prove a balanced ledger. Additionally, his treatise touches on a wide range of related topics from accounting ethics to cost accounting. He introduced the Rule of 72, using an approximation of 100*ln 2 more than 100 years before Napier and Briggs.[10] Its exercises were largely copied without credit from Piero della Francesca's earlier book, Trattato d'abaco.[11]
  • De viribus quantitatis (Ms. Università degli Studi di Bologna, 1496–1508), a treatise on mathematics and magic. Written between 1496 and 1508, it contains the first reference to card tricks as well as guidance on how to juggle, eat fire, and make coins dance. It is the first work to note that Leonardo was left-handed. De viribus quantitatis is divided into three sections: Mathematical problems, puzzles, and tricks, along with a collection of proverbs and verses. The book has been described as the "Foundation of modern magic and numerical puzzles," but it was never published and sat in the archives of the University of Bologna, where it was seen by only a small number of scholars during the Middle Ages. The book was rediscovered after David Singmaster, a mathematician, came across a reference to it in a 19th-century manuscript. An English translation was published for the first time in 2007.[12]
  • Geometry (1509), a Latin translation of Euclid's Elements.
  • Divina proportione (written in Milan in 1496–1498, published in Venice in 1509). Two versions of the original manuscript are extant, one in the Biblioteca Ambrosiana in Milan, the other in the Bibliothèque Publique et Universitaire in Geneva. The subject was mathematical and artistic proportion, especially the mathematics of the golden ratio and its application in architecture. It incorporates without credit a translation of the entire book De quinque corporibus regularibus by Piero della Francesca.[11] Leonardo da Vinci drew the illustrations of the regular solids in Divina proportione while he lived with and took mathematics lessons from Pacioli. Leonardo's drawings are probably the first illustrations of skeletal solids, which allowed an easy distinction between front and back. The work also discusses the use of perspective by painters such as Piero della Francesca, Melozzo da Forlì, and Marco Palmezzano.[b]

Translation of Piero della Francesca's work edit

The majority of the second volume of Summa de arithmetica, geometria. Proportioni et proportionalita was a slightly rewritten version of one of Piero della Francesca's works. The third volume of Pacioli's Divina proportione was an Italian translation of Piero della Francesca's Latin book De quinque corporibus regularibus. In neither case did Pacioli include an attribution to Piero. He was severely criticized for this and accused of plagiarism by sixteenth-century art historian and biographer Giorgio Vasari. R. Emmett Taylor (1889–1956) said that Pacioli may have had nothing to do with the translated volume Divina proportione, and that it may just have been appended to his work. However, no such defense can be presented concerning the inclusion of Piero della Francesca's material in Pacioli's Summa.

Impact on accounting and business edit

Pacioli dramatically affected the practice of accounting by describing the double-entry accounting method used in parts of Italy. This revolutionized how businesses oversaw their operations, enabling improved efficiency and profitability. The Summa's section on accounting was used internationally as an accounting textbook up to the mid-16th century. The essentials of double-entry accounting have for the most part remained unchanged for over 500 years. "Accounting practitioners in public accounting, industry, and not-for-profit organizations, as well as investors, lending institutions, business firms, and all other users for financial information are indebted to Luca Pacioli for his monumental role in the development of accounting."[13]

The ICAEW Library's rare book collection at Chartered Accountants' Hall holds the complete published works of Luca Pacioli. Sections of two of Pacioli's books, 'Summa de arithmetica' and 'Divina proportione' can be viewed online using Turning the Pages, an interactive tool developed by the British Library.[14]

Chess edit

Luca Pacioli also wrote an unpublished treatise on chess, De ludo scachorum (On the Game of Chess). Long thought to have been lost, a surviving manuscript was rediscovered in 2006, in the 22,000-volume library of Count Guglielmo Coronini-Cronberg in Gorizia. A facsimile edition of the book was published in Pacioli's home town of Sansepolcro in 2008. Based on Leonardo da Vinci's long association with the author and his having illustrated Divina proportione, some scholars speculate that Leonardo either drew the chess problems that appear in the manuscript or at least designed the chess pieces used in the problems.[15][16][17][18]

See also edit

References edit

Footnotes

  1. ^ Benedetto Cotrugli predates him with the idea of a double-entry system with his manuscript Della Mercatura e del mercante perfetto which was written in 1458, but officially published in the 16th century.[citation needed]
  2. ^ The Metropolitan Museum of Art in New York City claims that the "M" logo it uses to decorate souvenir items (which the museum calls "the Renaissance M") is from an illustration originally in the Divina proportione. See "Renaissance 'M' bookmark". The Met Store (Metropolitan Museum of Art shopping catalog)..

Citations

  1. ^ "The Enigma of Luca Pacioli's Portrait". RitrattoPacioli. Retrieved 30 January 2015.
  2. ^ Di Teodoro, Francesco Paolo (2014). "Pacioli, Luca". Dizionario Biografico degli Italiani (in Italian). Vol. 80. Treccani. Retrieved 30 January 2015.
  3. ^ Tarquini, Luca (23 December 2016). il Falco e il Topo Manualetto di Gestione Aziendale. Lulu.com. ISBN 9781326893934 – via Google Books.
  4. ^ Diwan, Jaswith. Accounting Concepts & Theories. London: Morre. pp. 001–002. id# 94452.
  5. ^ Montebelli, Vico (2015). "Luca Pacioli and perspective (part I)". Lettera Matematica. 3 (3): 135–141. doi:10.1007/s40329-015-0090-4. MR 3402538. S2CID 193533200.
  6. ^ MacKinnon, Nick (1993). "The Portrait of Fra Luca Pacioli". The Mathematical Gazette. 77 (479): 132, 160. doi:10.2307/3619717. JSTOR 3619717. S2CID 195006163.
  7. ^ a b c "Pacioli biography". www-groups.dcs.st-and.ac.uk. Retrieved 24 March 2016.
  8. ^ Heeffer, 2010
  9. ^ Chiappetta, Barbara; Larson, Kermit D. (15 November 1995). Fundamental Accounting Principles: Student Learning Tools. McGraw-Hill Higher Education. p. 209. ISBN 9780256207484. Retrieved 10 November 2023 – via Google Books.
  10. ^ St-and.ac.uk A Napierian logarithm before Napier, John J O'Connor and Edmund F Robertson
  11. ^ a b Davis, Margaret Daly (1977). Piero Della Francesca's Mathematical Treatises: The Trattato D'abaco and Libellus de Quinque Corporibus Regularibus (in English and Italian). Longo Editore. p. 64.
  12. ^ McDonald, Lucy (10 April 2007). "And that's renaissance magic ..." The Guardian. Retrieved 30 January 2015.
  13. ^ Smith, Murphy (2018). "Luca Pacioli: The Father of Accounting". Rochester, NY. doi:10.2139/ssrn.2320658. S2CID 170867923. SSRN 2320658. {{cite journal}}: Cite journal requires |journal= (help)
  14. ^ "Turning the Pages: ICAEW's collection of rare books". ICAEW.com. ICAEW. Retrieved 22 June 2020.
  15. ^ Times Online: Renaissance chess master and the Da Vinci decode mystery
  16. ^ "International Herald Tribune: Experts link Leonardo da Vinci to chess puzzles in long-lost Renaissance treatise".
  17. ^ "Winnipeg Free Press: Chess".
  18. ^ "Experts link Leonardo da Vinci to chess puzzles - USATODAY.com". usatoday30.usatoday.com.

Sources edit

  • Bambach, Carmen (2003). "Leonardo, Left-Handed Draftsman and Writer". New York: Metropolitan Museum of Art. Retrieved 2 September 2006.
  • Calzoni, Giuseppe and Gianfranco Cavazzoni (eds.) (1996) Tractatus Mathematicus ad Discipulos Perusinos, Città di Castello, Perugia.
  • Galassi, Giuseppe. "Pacioli, Luca (c. 1445-c.1517)." In History of Accounting: an International Encyclopedia, edited by Michael Chatfield and Richard Vangermeersch. New York: Garland Publishing, 1996. pp. 445–447.
  • Gleeson-White, Jane, "Double Entry: How the Merchants of Venice Created Modern Finance," New York: Norton, 2012.
  • Heeffer, Albrecht, "Algebraic partitioning problems from Luca Paccioli's Perugia manuscript (Vat. Lat. 3129)" in Sources and Commentaries in Exact Sciences, (2010), 11, pp. 3–52.
  • Pacioli, Luca. De divina proportione (English: On the Divine Proportion), (Antonio Capella) Venice: Paganino Paganini (1509).
  • Smith, Murphy, Luca Pacioli: The Father of Accounting (2018). Available at SSRN: SSRN 2320658 or https://dx.doi.org/10.2139/ssrn.2320658.
  • Taylor, Emmet, R. No Royal Road: Luca Paccioli and his Times (1942)
  • Full Biography of Pacioli (St.Andrews) 27 September 2007 at the Wayback Machine
  • Lucas Paccioli - Catholic Encyclopedia article
  • Libellus de quinque corporibus regularibus, corredato della versione volgare di Luca Paccioli [facsimile del Codice Vat. Urb. Lat. 632]; eds. Cecil Grayson,... Marisa Dalai Emiliani, Carlo Maccagni. Firenze, Giunti, 1995. 3 vol. (68 ff., XLIV-213, XXII-223 pp.). ISBN 88-09-01020-5
  • Varisco, Alessio, Borgo Sansepolcro. Città di cavalieri e pellegrini Pessano con Bornago, Mimep-Docete (2012).

External links edit

 
Wikiquote has quotations related to Luca Pacioli.
 
Wikimedia Commons has media related to Luca Pacioli.

February 15, 2024
luca, pacioli, luca, bartolomeo, pacioli, sometimes, paccioli, paciolo, 1447, june, 1517, italian, mathematician, franciscan, friar, collaborator, with, leonardo, vinci, early, contributor, field, known, accounting, referred, father, accounting, bookkeeping, f. Fra Luca Bartolomeo de Pacioli sometimes Paccioli or Paciolo c 1447 19 June 1517 3 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 father of accounting and bookkeeping and he was the first person to publish a work on the double entry system of book keeping on the continent 4 a He was also called Luca di Borgo after his birthplace Borgo Sansepolcro Tuscany Luca PacioliPortrait of Luca Pacioli traditionally attributed to Jacopo de Barbari 1495 1 Bornc 1447 2 Sansepolcro Republic of FlorenceDied19 June 1517 1517 06 19 aged 69 70 Sansepolcro Republic of FlorenceCitizenshipFlorentineOccupation s Friar mathematician writerKnown forSumma de arithmetica Divina proportione double entry bookkeepingSeveral of his works were plagiarised from Piero della Francesca in what has been called probably the first full blown case of plagiarism in the history of mathematics 5 Contents 1 Life 2 Mathematics 2 1 Translation of Piero della Francesca s work 3 Impact on accounting and business 4 Chess 5 See also 6 References 6 1 Sources 7 External linksLife edit nbsp A woodcut of Pacioli which appears throughout the Summa de arithmetica 6 Luca Pacioli was born between 1446 and 1448 in the Tuscan town of Sansepolcro where he received an abbaco education This was education in the vernacular i e the local tongue rather than Latin and focused on the knowledge required of merchants His father was Bartolomeo Pacioli however Luca Pacioli was said to have lived with the Befolci family as a child in his birth town Sansepolcro 7 He moved to Venice around 1464 where he continued his own education while working as a tutor to the three sons of a merchant It was during this period that he wrote his first book a treatise on arithmetic for the boys he was tutoring Between 1472 and 1475 he became a Franciscan friar 7 Thus he could be referred to as Fra Friar Luca In 1475 he started teaching in Perugia as a private teacher before becoming first chair in mathematics in 1477 During this time he wrote a comprehensive textbook in the vernacular for his students He continued to work as a private tutor of mathematics and was instructed to stop teaching at this level in Sansepolcro in 1491 In 1494 his first book Summa de arithmetica geometria Proportioni et proportionalita was published in Venice In 1497 he accepted an invitation from Duke Ludovico Sforza to work in Milan There he met taught mathematics to collaborated and lived with Leonardo da Vinci In 1499 Pacioli and Leonardo were forced to flee Milan when Louis XII of France seized the city and drove out their patron Their paths appear to have finally separated around 1506 Pacioli died at about the age of 70 on 19 June 1517 most likely in Sansepolcro where it is thought that he had spent much of his final years 7 Mathematics edit nbsp The first printed illustration of a rhombicuboctahedron by Leonardo da Vinci published in Divina proportione nbsp Woodcut illustrating the proportions of the human face from the second part of Divina proportione which covers the Vitruvian systemFurther information Mathematics and art Pacioli published several works on mathematics including Tractatus mathematicus ad discipulos perusinos Ms Vatican Library Lat 3129 a nearly 600 page textbook dedicated to his students at the University of Perugia where Pacioli taught from 1477 to 1480 The manuscript was written between December 1477 and 29 April 1478 It contains 16 sections on merchant arithmetic such as barter exchange profit mixing metals and algebra though 25 pages from the chapter on algebra are missing A modern transcription was published by Calzoni and Cavazzoni 1996 along with a partial translation of the chapter on partitioning problems 8 Summa de arithmetica geometria Proportioni et proportionalita Venice 1494 a textbook for use in the schools of Northern Italy It was a synthesis of the mathematical knowledge of his time and contained the first printed work on algebra written in the vernacular i e the spoken language of the day It is also notable for including one of the first published descriptions of the bookkeeping method that Venetian merchants used during the Italian Renaissance known as the double entry accounting system The system he published included most of the accounting cycle as we know it today He described the use of journals and ledgers and warned that a person should not go to sleep at night until the debits equalled the credits 9 His ledger had accounts for assets including receivables and inventories liabilities capital income and expenses the account categories that are reported on an organization s balance sheet and income statement respectively He demonstrated year end closing entries and proposed that a trial balance be used to prove a balanced ledger Additionally his treatise touches on a wide range of related topics from accounting ethics to cost accounting He introduced the Rule of 72 using an approximation of 100 ln 2 more than 100 years before Napier and Briggs 10 Its exercises were largely copied without credit from Piero della Francesca s earlier book Trattato d abaco 11 De viribus quantitatis Ms Universita degli Studi di Bologna 1496 1508 a treatise on mathematics and magic Written between 1496 and 1508 it contains the first reference to card tricks as well as guidance on how to juggle eat fire and make coins dance It is the first work to note that Leonardo was left handed De viribus quantitatis is divided into three sections Mathematical problems puzzles and tricks along with a collection of proverbs and verses The book has been described as the Foundation of modern magic and numerical puzzles but it was never published and sat in the archives of the University of Bologna where it was seen by only a small number of scholars during the Middle Ages The book was rediscovered after David Singmaster a mathematician came across a reference to it in a 19th century manuscript An English translation was published for the first time in 2007 12 Geometry 1509 a Latin translation of Euclid s Elements Divina proportione written in Milan in 1496 1498 published in Venice in 1509 Two versions of the original manuscript are extant one in the Biblioteca Ambrosiana in Milan the other in the Bibliotheque Publique et Universitaire in Geneva The subject was mathematical and artistic proportion especially the mathematics of the golden ratio and its application in architecture It incorporates without credit a translation of the entire book De quinque corporibus regularibus by Piero della Francesca 11 Leonardo da Vinci drew the illustrations of the regular solids in Divina proportione while he lived with and took mathematics lessons from Pacioli Leonardo s drawings are probably the first illustrations of skeletal solids which allowed an easy distinction between front and back The work also discusses the use of perspective by painters such as Piero della Francesca Melozzo da Forli and Marco Palmezzano b Translation of Piero della Francesca s work edit The majority of the second volume of Summa de arithmetica geometria Proportioni et proportionalita was a slightly rewritten version of one of Piero della Francesca s works The third volume of Pacioli s Divina proportione was an Italian translation of Piero della Francesca s Latin book De quinque corporibus regularibus In neither case did Pacioli include an attribution to Piero He was severely criticized for this and accused of plagiarism by sixteenth century art historian and biographer Giorgio Vasari R Emmett Taylor 1889 1956 said that Pacioli may have had nothing to do with the translated volume Divina proportione and that it may just have been appended to his work However no such defense can be presented concerning the inclusion of Piero della Francesca s material in Pacioli s Summa Impact on accounting and business editPacioli dramatically affected the practice of accounting by describing the double entry accounting method used in parts of Italy This revolutionized how businesses oversaw their operations enabling improved efficiency and profitability The Summa s section on accounting was used internationally as an accounting textbook up to the mid 16th century The essentials of double entry accounting have for the most part remained unchanged for over 500 years Accounting practitioners in public accounting industry and not for profit organizations as well as investors lending institutions business firms and all other users for financial information are indebted to Luca Pacioli for his monumental role in the development of accounting 13 The ICAEW Library s rare book collection at Chartered Accountants Hall holds the complete published works of Luca Pacioli Sections of two of Pacioli s books Summa de arithmetica and Divina proportione can be viewed online using Turning the Pages an interactive tool developed by the British Library 14 Chess editLuca Pacioli also wrote an unpublished treatise on chess De ludo scachorum On the Game of Chess Long thought to have been lost a surviving manuscript was rediscovered in 2006 in the 22 000 volume library of Count Guglielmo Coronini Cronberg in Gorizia A facsimile edition of the book was published in Pacioli s home town of Sansepolcro in 2008 Based on Leonardo da Vinci s long association with the author and his having illustrated Divina proportione some scholars speculate that Leonardo either drew the chess problems that appear in the manuscript or at least designed the chess pieces used in the problems 15 16 17 18 See also editList of Roman Catholic scientist clerics Della mercatura e del mercante perfettoReferences editFootnotes Benedetto Cotrugli predates him with the idea of a double entry system with his manuscript Della Mercatura e del mercante perfetto which was written in 1458 but officially published in the 16th century citation needed The Metropolitan Museum of Art in New York City claims that the M logo it uses to decorate souvenir items which the museum calls the Renaissance M is from an illustration originally in the Divina proportione See Renaissance M bookmark The Met Store Metropolitan Museum of Art shopping catalog Citations The Enigma of Luca Pacioli s Portrait RitrattoPacioli Retrieved 30 January 2015 Di Teodoro Francesco Paolo 2014 Pacioli Luca Dizionario Biografico degli Italiani in Italian Vol 80 Treccani Retrieved 30 January 2015 Tarquini Luca 23 December 2016 il Falco e il Topo Manualetto di Gestione Aziendale Lulu com ISBN 9781326893934 via Google Books Diwan Jaswith Accounting Concepts amp Theories London Morre pp 001 002 id 94452 Montebelli Vico 2015 Luca Pacioli and perspective part I Lettera Matematica 3 3 135 141 doi 10 1007 s40329 015 0090 4 MR 3402538 S2CID 193533200 MacKinnon Nick 1993 The Portrait of Fra Luca Pacioli The Mathematical Gazette 77 479 132 160 doi 10 2307 3619717 JSTOR 3619717 S2CID 195006163 a b c Pacioli biography www groups dcs st and ac uk Retrieved 24 March 2016 Heeffer 2010 Chiappetta Barbara Larson Kermit D 15 November 1995 Fundamental Accounting Principles Student Learning Tools McGraw Hill Higher Education p 209 ISBN 9780256207484 Retrieved 10 November 2023 via Google Books St and ac uk A Napierian logarithm before Napier John J O Connor and Edmund F Robertson a b Davis Margaret Daly 1977 Piero Della Francesca s Mathematical Treatises The Trattato D abaco and Libellus de Quinque Corporibus Regularibus in English and Italian Longo Editore p 64 McDonald Lucy 10 April 2007 And that s renaissance magic The Guardian Retrieved 30 January 2015 Smith Murphy 2018 Luca Pacioli The Father of Accounting Rochester NY doi 10 2139 ssrn 2320658 S2CID 170867923 SSRN 2320658 a href Template Cite journal html title Template Cite journal cite journal a Cite journal requires journal help Turning the Pages ICAEW s collection of rare books ICAEW com ICAEW Retrieved 22 June 2020 Times Online Renaissance chess master and the Da Vinci decode mystery International Herald Tribune Experts link Leonardo da Vinci to chess puzzles in long lost Renaissance treatise Winnipeg Free Press Chess Experts link Leonardo da Vinci to chess puzzles USATODAY com usatoday30 usatoday com Sources edit Bambach Carmen 2003 Leonardo Left Handed Draftsman and Writer New York Metropolitan Museum of Art Retrieved 2 September 2006 Calzoni Giuseppe and Gianfranco Cavazzoni eds 1996 Tractatus Mathematicus ad Discipulos Perusinos Citta di Castello Perugia Galassi Giuseppe Pacioli Luca c 1445 c 1517 In History of Accounting an International Encyclopedia edited by Michael Chatfield and Richard Vangermeersch New York Garland Publishing 1996 pp 445 447 Gleeson White Jane Double Entry How the Merchants of Venice Created Modern Finance New York Norton 2012 Heeffer Albrecht Algebraic partitioning problems from Luca Paccioli s Perugia manuscript Vat Lat 3129 in Sources and Commentaries in Exact Sciences 2010 11 pp 3 52 Pacioli Luca De divina proportione English On the Divine Proportion Antonio Capella Venice Paganino Paganini 1509 Smith Murphy Luca Pacioli The Father of Accounting 2018 Available at SSRN SSRN 2320658 or https dx doi org 10 2139 ssrn 2320658 Taylor Emmet R No Royal Road Luca Paccioli and his Times 1942 Full Biography of Pacioli St Andrews Archived 27 September 2007 at the Wayback Machine Lucas Paccioli Catholic Encyclopedia article Libellus de quinque corporibus regularibus corredato della versione volgare di Luca Paccioli facsimile del Codice Vat Urb Lat 632 eds Cecil Grayson Marisa Dalai Emiliani Carlo Maccagni Firenze Giunti 1995 3 vol 68 ff XLIV 213 XXII 223 pp ISBN 88 09 01020 5 Varisco Alessio Borgo Sansepolcro Citta di cavalieri e pellegrini Pessano con Bornago Mimep Docete 2012 External links edit nbsp Wikiquote has quotations related to Luca Pacioli nbsp Wikimedia Commons has media related to Luca Pacioli Works by or about Luca Pacioli at Internet Archive Luca Pacioli at the Mathematics Genealogy Project The Enigma of Luca Paccioli s Portrait Full text of De divina proportione Luca Paccioli s economic research programme Diuina proportione Venice 1509 digitized at Biblioteca Digital Hispanica es Biblioteca Nacional de Espana Lauwers Luc amp Willekens Marleen Five Hundred Years of Bookkeeping A Portrait of Luca Pacioli Tijdschrift voor Economie en Management Katholieke Universiteit Leuven 1994 vol XXXIX issue 3 pp 289 304 pdf Retrieved from https en wikipedia org w index php title Luca Pacioli amp oldid 1203911197, wikipedia, wiki, book, books, library,

article

, read, download, free, free download, mp3, video, mp4, 3gp, jpg, jpeg, gif, png, picture, music, song, movie, book, game, games.