Luca Pacioli's text is the basis of modern double entry book-keeping and as such represents a major point in the history of finance and accounting.
This is an English translation from the Medieval Italian of the original. As such it's not easy to read to modern eyes, though the translator has done an excellent job of making it accessible to the modern reader.
The tone of this text is quite friendly and quirky and is delivered almost as a conversation, a format that was common at the time.
He starts off by introducing the basic principals of documenting a business and of the three books that need to be used to track your accounts properly. He then goes into how entries should be made into each book and how they relate to each other and to mercantile practices at the time. Finally, he works through how to balance and check the books and some unusual and complex scenarios that occur in running a business.
The Rules of Double-Entry Bookkeeping: Particularis de computis et scripturis ペーパーバック – 2010/7/11
Luca Pacioli's (1494) historic treatise on double-entry bookkeeping entitled "Particularis de computis et scripturis" (About accounts and other writings) is the first published book on present-day double-entry bookkeeping, a historic document that was a bestseller at its time printed on the newly invented Gutenberg press, providing a detailed description of Venetian bookkeeping. This treatise is contained in his larger work "Summa de arithmetica, geometria, proportioni et proportionalita".
- 出版社 : CreateSpace Independent Publishing Platform (2010/7/11)
- 発売日 : 2010/7/11
- 言語 : 英語
- ペーパーバック : 108ページ
- ISBN-10 : 1453702024
- ISBN-13 : 978-1453702024
- 寸法 : 15.24 x 0.69 x 22.86 cm