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 ?
Luca Pacioli e la Summa de arithmetica, Roma: Istituto Poligrafico e Zecca dello Stato.
In this respect, Professor Soll is, at the very least, inconsistent, particularly when dealing with Renaissance Italy, and especially in his material on Francesco di Marco Datini, the 14th and 15th century 'Merchant of Prato' and on Luca Pacioli, the first person to print a text on how to do double entry bookkeeping, in 1494.
It was up to a Dominican friar, named Luca Pacioli, to publish the first accounting textbook In 1494.
Luca Pacioli, Sum[m]a de Arithmetica, Geometria, Proportioni
This delightful book is based on the false premise that the work of Luca Pacioli on double-entry bookkeeping in the fifteenth century could somehow "make or break the planet" today (226).
This situation ultimately led to the book published in 1494 by Luca Pacioli, an Italian mathematician and Franciscan friar, titled Summa de arithmetica, geometria, proportioni et proportionalita.
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.
When Giovanni Santi (Raphael's father) or Luca Pacioli listed the leading artists of their time they were frequently described with reference to their master, (27) And, as seen above, Giulio named his first-born son Raffaello in homage to his master.
The lecturer--who was very engaging--happened to mention the word Venice in association with the origin of double-entry bookkeeping and some illustrious person called Luca Pacioli who had published a book on the subject in Venice.
Mientras las discusiones sobre las ideas de Adam Smith [1723-1790] continuan en la disciplina economica, no ocurre lo mismo con las ideas de Luca Pacioli [1445-1517] (2) o de academicos de la contabilidad como Ginno Zappa, Charles E.
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.