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.
References in periodicals archive ?
2) La eccion aurea aparece mencionada por vez primera en el manuscrito De Divina Proportione del fraile Luca Paccioli de 1509.
Since the Renaissance, traditional art has been greatly influenced by Leonardo da Vinci and the mathematician Luca Pacioli, whose best-selling book Divina Proportione was published in 1509.
Da Vinci, in turn, was of valuable assistance to Pacioli in preparing 60 drawings of geometrical figures, such as the prisms and pyramids modeled by Pacioli for the illustrations in the latter's book, De Divina Proportione.
Da Vinci was working on "The Last Supper" and also illustrating Pacioli's mathematical treatise on proportion, De Divina Proportione.
The 58 works on display, elegantly mounted and lit, are mainly single-sheet drawings, all from London collections or Windsor, together with the V&A's three Forster codices and a copy of Luca Pacioli's De divina proportione.
Da Vinci illustrated Pacioli's first book, De Divina proportione, with handsome drawings of intricate polyhedra.
The title of the book refers to Luca Pacioli's treatise De divina proportione (1509) and is indicative of the author's interest in numerology and its application to literary research.