Luca Pacioli

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Luca Pacioli

A Franciscan friar who is widely regarded as the father of modern accounting. While he did not invent double-entry bookkeeping, he was the first to write a treatise on it. He was also the first to describe balance sheets and income statements. He famously said, "A person should not go to sleep at night until the debits equal the credits." He died in 1517.
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Five centuries later, the influence of this Renaissance Franciscan can be seen throughout financial centers such as New York City, not only in the business and financial institutions, but also at the fabled Metropolitan Museum of Art, where the ubiquitous "M" logo of the museum was taken from Pacioli's De Divina Proportione, and even at the chessboards etched into the concrete tables in Washington Square Park, where people play a version of the ancient game that was nudged into its more modern form with the help of the monk/mathematician and, possibly, his painter/inventor cohort.
P: I was tutoring Leonardo while writing De Divina Proportione and observing his own artistic genius while he worked on a mural on the north wall of the refectory of Santa Maria della Grazie, a Dominican cloister not far from the Court of Milan.
If you're looking for the first published affirmation of Leonardo's genius, look in De Divina Proportione.
P: Writing the Summa and De Divina Proportione permanently etched my name in the history of mathematics and classical lettering and gave me celebrity billing as a teacher and scholar throughout Renaissance Italy.
That Florence was his intended final destination during these months of energetic wandering in early 1500 may be partly corroborated by two pieces of evidence, a substantial deposit of money on 14 December 1499 into his bank account at the Hospital of Santa Maria Nuova in Florence (most likely in anticipation of his return to the city), (36) and the statement in Fra Luca Pacioli's De Divina Proportione (Venice, 1509, fol.
29) On 8 February 1498, Fra Luca Pacioli, the Franciscan mathematician and theorist who was Leonardo's intimate friend, dedicated his De Divina Proportione treatise to Ludovico Sforza 'll Moro', greatly praising Leonardo, and suggesting that the Last Supper was finished, and that his model of the 'Sforza Horse' measured 12 braccia ('the said height from the nape to the flat ground'), and that it was of a bronze mass of 200,000 libbre.
3) Documented by Fra Luca Pacioli, De Divina Proportione, Venice, 1509, in the dedicatory letter composed on 9 February 1498.