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Benedikt Kotruljević
Benedetto Cotrugli ( hr, Benedikt "Beno" Kotruljević; 1416–1469) was a Ragusan merchant, economist, scientist, diplomat and humanist. Life Cotrugli was born in the city of Ragusa (modern Dubrovnik), part of the Republic of Ragusa. As a diplomat of the Kingdom of Naples, he spent some 15 years in the Court of Naples where he led many discussions and polished his thoughts on humanist subjects. From 1451 until 1469 he lived in Naples. He died in Aquila. Surviving manuscripts The earliest extant copy of Cotrugli's manuscript ''Libro de l'Arte de la Mercatura'' (''Book on the Art of Trade'') is kept in the National Library of Malta and is dated 1475, although the original manuscript was dated 1458.Basil S. Yamey (1994). "Benedikt Kotruljević on bookkeeping (1458)". ''Accounting, Business & Financial History'' 4(1): 43-50. The text of his 1458 manuscript ''Della mercatura e del mercante perfetto'' is followed by an appendix containing an inventory and many journal entries. It ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Cotrugli - Della Mercatura, 1602 - 122
Benedetto Cotrugli ( hr, Benedikt "Beno" Kotruljević; 1416–1469) was a Ragusan merchant, economist, scientist, diplomat and humanist. Life Cotrugli was born in the city of Ragusa (modern Dubrovnik), part of the Republic of Ragusa. As a diplomat of the Kingdom of Naples, he spent some 15 years in the Court of Naples where he led many discussions and polished his thoughts on humanist subjects. From 1451 until 1469 he lived in Naples. He died in Aquila. Surviving manuscripts The earliest extant copy of Cotrugli's manuscript ''Libro de l'Arte de la Mercatura'' (''Book on the Art of Trade'') is kept in the National Library of Malta and is dated 1475, although the original manuscript was dated 1458.Basil S. Yamey (1994). "Benedikt Kotruljević on bookkeeping (1458)". ''Accounting, Business & Financial History'' 4(1): 43-50. The text of his 1458 manuscript ''Della mercatura e del mercante perfetto'' is followed by an appendix containing an inventory and many journal entries. It ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Double-entry Bookkeeping System
Double-entry bookkeeping, also known as double-entry accounting, is a method of bookkeeping that relies on a two-sided accounting entry to maintain financial information. Every entry to an account requires a corresponding and opposite entry to a different account. The double-entry system has two equal and corresponding sides known as debit and credit. A transaction in double-entry bookkeeping always affects at least two accounts, always includes at least one debit and one credit, and always has total debits and total credits that are equal. The purpose of double-entry bookkeeping is to allow the detection of financial errors and fraud. For example, if a business takes out a bank loan for $10,000, recording the transaction would require a debit of $10,000 to an asset account called "Cash", as well as a credit of $10,000 to a liability account called "Notes Payable". The basic entry to record this transaction in a general ledger will look like this: Double-entry bookkeeping is ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
15th-century Businesspeople
The 15th century was the century which spans the Julian dates from 1 January 1401 ( MCDI) to 31 December 1500 ( MD). In Europe, the 15th century includes parts of the Late Middle Ages, the Early Renaissance, and the early modern period. Many technological, social and cultural developments of the 15th century can in retrospect be seen as heralding the "European miracle" of the following centuries. The architectural perspective, and the modern fields which are known today as banking and accounting were founded in Italy. The Hundred Years' War ended with a decisive French victory over the English in the Battle of Castillon. Financial troubles in England following the conflict resulted in the Wars of the Roses, a series of dynastic wars for the throne of England. The conflicts ended with the defeat of Richard III by Henry VII at the Battle of Bosworth Field, establishing the Tudor dynasty in the later part of the century. Constantinople, known as the capital of the wor ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
15th-century Merchants
The 15th century was the century which spans the Julian dates from 1 January 1401 ( MCDI) to 31 December 1500 ( MD). In Europe, the 15th century includes parts of the Late Middle Ages, the Early Renaissance, and the early modern period. Many technological, social and cultural developments of the 15th century can in retrospect be seen as heralding the "European miracle" of the following centuries. The architectural perspective, and the modern fields which are known today as banking and accounting were founded in Italy. The Hundred Years' War ended with a decisive Kingdom of France, French victory over the Kingdom of England, English in the Battle of Castillon. Financial troubles in England following the conflict resulted in the Wars of the Roses, a series of dynastic wars for the throne of England. The conflicts ended with the defeat of Richard III by Henry VII of England, Henry VII at the Battle of Bosworth Field, establishing the House of Tudor, Tudor dynasty in the later ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
15th-century Diplomats
The 15th century was the century which spans the Julian dates from 1 January 1401 ( MCDI) to 31 December 1500 ( MD). In Europe, the 15th century includes parts of the Late Middle Ages, the Early Renaissance, and the early modern period. Many technological, social and cultural developments of the 15th century can in retrospect be seen as heralding the "European miracle" of the following centuries. The architectural perspective, and the modern fields which are known today as banking and accounting were founded in Italy. The Hundred Years' War ended with a decisive French victory over the English in the Battle of Castillon. Financial troubles in England following the conflict resulted in the Wars of the Roses, a series of dynastic wars for the throne of England. The conflicts ended with the defeat of Richard III by Henry VII at the Battle of Bosworth Field, establishing the Tudor dynasty in the later part of the century. Constantinople, known as the capital of the world an ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Croatian Renaissance Humanists
Croatian may refer to: *Croatia *Croatian language *Croatian people *Croatians (demonym) See also * * * Croatan (other) * Croatia (other) * Croatoan (other) * Hrvatski (other) * Hrvatsko (other) * Serbo-Croatian (other) Serbo-Croatian or Croato-Serbian, rarely Serbo-Croat or Croato-Serb, refers to a South Slavic language that is the primary language of Serbia, Croatia, Bosnia and Herzegovina, and Montenegro. Serbo-Croatian, Serbo-Croat, Croato-Serbian, Croato-Serb ... {{disambiguation Language and nationality disambiguation pages ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
People From The Republic Of Ragusa
A person ( : people) is a being that has certain capacities or attributes such as reason, morality, consciousness or self-consciousness, and being a part of a culturally established form of social relations such as kinship, ownership of property, or legal responsibility. The defining features of personhood and, consequently, what makes a person count as a person, differ widely among cultures and contexts. In addition to the question of personhood, of what makes a being count as a person to begin with, there are further questions about personal identity and self: both about what makes any particular person that particular person instead of another, and about what makes a person at one time the same person as they were or will be at another time despite any intervening changes. The plural form "people" is often used to refer to an entire nation or ethnic group (as in "a people"), and this was the original meaning of the word; it subsequently acquired its use as a plural form of per ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
1469 Deaths
Year 1469 ( MCDLXIX) was a common year starting on Sunday (link will display the full calendar) of the Julian calendar. Events January–December * February 4 – Battle of Qarabagh: Uzun Hasan decisively defeats the Timurids of Abu Sa'id Mirza. * July 24 – Battle of Edgcote: Yorkists are defeated and, in the aftermath, King Edward IV of England is taken prisoner. * August–October – Caister Castle in England is besieged by John de Mowbray, 4th Duke of Norfolk. * October 19 – Ferdinand II of Aragon marries Isabella I of Castile in Valladolid, bringing about a dynastic union. Date unknown * Sigismund of Austria sells Upper-Elsass (Alsace) to Charles the Bold, in exchange for aid in a war against the Swiss. * Moctezuma I, Aztec ruler of Tenochtitlan, dies and is succeeded by Axayacatl. * Anglo-Hanseatic War breaks out. * Marsilio Ficino completes his translation of the collected works of Plato, writes ''Commentary on Plato's Symposium on Love'', ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
1416 Births
Year 1416 ( MCDXVI) was a leap year starting on Wednesday (link will display the full calendar) of the Julian calendar. Events January–December * January 27 – The Republic of Ragusa is the first state in Europe to outlaw slavery. * May 29 – Battle of Gallipoli: Venetian admiral Pietro Loredan destroys the Ottoman fleet. * May 30 – The Catholic Church burns Jerome of Prague as a heretic. Date unknown * The Trezzo sull'Adda Bridge (the longest arch bridge in the world at the time) is destroyed. * The Hussite Bible is completed by Tamás Pécsi and Bálint Újlaki. Births * February 26 – Christopher of Bavaria (d. 1448) * March 27 – Antonio Squarcialupi, Italian organist and composer (d. 1480) * March 28 – Jodha of Mandore, Ruler of Marwar (d. 1489) * May 25 – Jakobus, nobleman from Lichtenberg in the northern part of Alsace (d. 1480) * October 26 – Edmund Grey, 1st Earl of Kent (d. 1490) * ''date unknown'' ** Bene ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Summa De Arithmetica
' (''Summary of arithmetic, geometry, proportions and proportionality'') is a book on mathematics written by Luca Pacioli and first published in 1494. It contains a comprehensive summary of Renaissance mathematics, including practical arithmetic, basic algebra, basic geometry and accounting, written for use as a textbook and reference work. Written in vernacular Italian, the ''Summa'' is the first printed work on algebra, and it contains the first published description of the double-entry bookkeeping system. It set a new standard for writing and argumentation about algebra, and its impact upon the subsequent development and standardization of professional accounting methods was so great that Pacioli is sometimes referred to as the "father of accounting". Contents The ''Summa de arithmetica'' as originally printed consists of ten chapters on a series of mathematical topics, collectively covering essentially all of Renaissance mathematics. The first seven chapters form a summary ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Luca Pacioli
Fra Luca Bartolomeo de Pacioli (sometimes ''Paccioli'' or ''Paciolo''; 1447 – 19 June 1517) 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. He was also called Luca di Borgo after his birthplace, Borgo Sansepolcro, Tuscany. 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". Life 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 ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Della Mercatura E Del Mercante Perfetto
''Della mercatura e del mercante perfetto'' written by Benedetto Cotrugli around 1400 was the first bookkeeping manuscript and trade manual. Anzovin, 2000, p. 36, item 1441 The title has been translated in English by the alternate names of ''Of commerce and the perfect merchant'', ''On merchantry and the perfect merchant'', and ''On trade and the perfect dealer.'' History Several historians show that, since the manuscript was written in 1458, it is the oldest known manuscript on the double-entry bookkeeping system, and, as such, predates Luca Pacioli's book ''Summa de arithmetica'' by at least 36 years.''In Chapter XIII of the 1st book is called "order to keep " the records marketable '. There are only very vague rules, and the author observes: "..... narrating everything here wanting to '1 minute 'treatment would be too verbose et almost impossible to express it, "that without the living voice, writing can hardly be impa" rare. " However, one can easily argue that Benedict Cotru ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
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