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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] |
Pacioli De Divina Proportione Head Equilateral Triangle 1509
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] |
Portrait Of Luca Pacioli
The ''Portrait of Luca Pacioli'' is a painting attributed to the Italian Renaissance artist Jacopo de' Barbari, dating to around 1500 and housed in the Capodimonte Museum, Naples, southern Italy. The painting portrays the Renaissance mathematician Luca Pacioli and may have been (at least partially) painted by his collaborator Leonardo da Vinci. The person on the right has not been identified conclusively, but could be the German painter Albrecht Dürer, whom Barbari met between 1495 and 1500. History The painting is mentioned for the first time in a 1631 inventory of the Ducal Palace of Urbino. It was later moved to Florence through Vittoria della Rovere-Medici, belonging to both the reigning dynasties of Urbino and Tuscany. The painting reappeared in the 19th century, as a property of the Ottaviano branch of the Medicis. It was subsequently acquired by the Italian state to prevent its being sold to England. Attribution The painting has been generally attributed to Jacopo de' B ... [...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] |
Divina Proportione
''Divina proportione'' (15th century Italian for ''Divine proportion''), later also called ''De divina proportione'' (converting the Italian title into a Latin one) is a book on mathematics written by Luca Pacioli and illustrated by Leonardo da Vinci, completed by February 9th, 1498 in Milan and first printed in 1509. Its subject was mathematical proportions (the title refers to the golden ratio) and their applications to geometry, to visual art through perspective, and to architecture. The clarity of the written material and Leonardo's excellent diagrams helped the book to achieve an impact beyond mathematical circles, popularizing contemporary geometric concepts and images. Some of its content was plagiarised from an earlier book by Piero della Francesca, ''De quinque corporibus regularibus''. Contents of the book The book consists of three separate manuscripts, which Pacioli worked on between 1496 and 1498. He credits Fibonacci as the main source for the mathematics he pre ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Accounting Ethics
Accounting ethics is primarily a field of applied ethics and is part of business ethics and human ethics, the study of moral values and judgments as they apply to accountancy. It is an example of professional ethics. Accounting was introduced by Luca Pacioli, and later expanded by government groups, professional organizations, and independent companies. Ethics are taught in accounting courses at higher education institutions as well as by companies training accountants and auditors. Due to the wide range of accounting services and recent corporate collapses, attention has been drawn to ethical standards accepted within the accounting profession. These collapses have resulted in a widespread disregard for the reputation of the accounting profession. To combat the criticism and prevent fraudulent accounting, various accounting organizations and governments have developed regulations and remedies for improved ethics among the accounting profession. Importance of ethics The nature ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Jacopo De' Barbari
Jacopo de' Barbari, sometimes known or referred to as de'Barbari, de Barberi, de Barbari, Barbaro, Barberino, Barbarigo or Barberigo (c. 1460/70 – before 1516), was an Italian painter, printmaker and miniaturist with a highly individual style. He moved from Venice to Germany in 1500, thus becoming the first Italian Renaissance artist of stature to work in Northern Europe. His few surviving paintings (about twelve) include the first known example of ''trompe-l'œil'' since antiquity. His twenty-nine engravings and three very large woodcuts were also highly influential. Life His place and date of birth are unknown, but he was described as a Venetian by contemporaries, including Albrecht Dürer ("van Venedig geporn"), and as 'old and weak' in 1511, so dates of between 1450 and 1470 have been proposed. Some believed that he was actually German-born before moving to Italy. However this belief is not conclusive and remains a hypothesis to researchers.Early Italian Engravings from the ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Leonardo Da Vinci
Leonardo di ser Piero da Vinci (15 April 14522 May 1519) was an Italian polymath of the High Renaissance who was active as a painter, Drawing, draughtsman, engineer, scientist, theorist, sculptor, and architect. While his fame initially rested on his achievements as a painter, he also became known for #Journals and notes, his notebooks, in which he made drawings and notes on a variety of subjects, including anatomy, astronomy, botany, cartography, painting, and paleontology. Leonardo is widely regarded to have been a genius who epitomized the Renaissance humanism, Renaissance humanist ideal, and his List of works by Leonardo da Vinci, collective works comprise a contribution to later generations of artists matched only by that of his younger contemporary, Michelangelo. Born Legitimacy (family law), out of wedlock to a successful Civil law notary, notary and a lower-class woman in, or near, Vinci, Tuscany, Vinci, he was educated in Florence by the Italian painter and sculptor ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Accounting
Accounting, also known as accountancy, is the measurement, processing, and communication of financial and non financial information about economic entities such as businesses and corporations. Accounting, which has been called the "language of business", measures the results of an organization's economic activities and conveys this information to a variety of stakeholders, including investors, creditors, management, and regulators. Practitioners of accounting are known as accountants. The terms "accounting" and "financial reporting" are often used as synonyms. Accounting can be divided into several fields including financial accounting, management accounting, tax accounting and cost accounting. Financial accounting focuses on the reporting of an organization's financial information, including the preparation of financial statements, to the external users of the information, such as investors, regulators and suppliers; and management accounting focuses on the measurement ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Double-entry Accounting 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 b ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Piero Della Francesca
Piero della Francesca (, also , ; – 12 October 1492), originally named Piero di Benedetto, was an Italian painter of the Early Renaissance. To contemporaries he was also known as a mathematician and geometer. Nowadays Piero della Francesca is chiefly appreciated for his art. His painting is characterized by its serene humanism, its use of geometric forms and perspective. His most famous work is the cycle of frescoes ''The History of the True Cross'' in the church of San Francesco in the Tuscan town of Arezzo. Biography Early years Piero was born Piero di Benedetto in the town of Borgo Santo Sepolcro, modern-day Tuscany, to Benedetto de' Franceschi, a tradesman, and Romana di Perino da Monterchi, members of the Florentine and Tuscan Franceschi noble family. His father died before his birth, and he was called Piero della Francesca after his mother, who was referred to as "la Francesca" due to her marriage into the Franceschi family (similar to how Lisa Gherardini became kno ... [...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] |
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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