Luca Pacioli

(redirected from Fra Luca Pacioli)
Also found in: Encyclopedia.

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 ?
Es bien conocido de todos, y no solo de los historiadores contables, que el primer tratado impreso sobre teneduria de libros por partida doble se recoge en una seccion de la Summa de Arithmetica, Geometria, Proportioni et Proportionalita, obra de Fra Luca Pacioli y que vio la luz en 1494.
In 1494, Leonardo Da Vinci met up with Fra Luca Pacioli, who introduced him to Phi.
She deftly compares the Newberry Alphabet to those of Feliciano, Moyllus, and Fra Luca Pacioli.
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.
The first authoritative publication on double-entry bookkeeping was authored by Fra Luca Pacioli in 1494.
Fra Luca Pacioli, a Venetian monk, first described double entry accounting in 1494.
Until now, most CPAs used computers simply to automate the tasks they have been doing since the double-entry bookkeeping method long used by Venetian merchants was codified and published by Fra Luca Pacioli 500 years ago.
1940), Fra Luca Pacioli l'uomo e lo scienziato con documenti inediti (Sansepolcro: Boncompagni).
En la primera obra impresa que trata de la teneduria de libros, su autor, Fra Luca Pacioli, instruye a los mercaderes para que el nombre de Dios aparezca al comienzo de todo documento.
3) Documented by Fra Luca Pacioli, De Divina Proportione, Venice, 1509, in the dedicatory letter composed on 9 February 1498.
What if you had the opportunity to interview Fra Luca Pacioli, the Renaissance scholar and mathematician known as the Father of Accounting?