3 Double-entry bookkeeping
The oldest printed manual on double-entry bookkeeping was written by the Tuscan Franciscan Lucas Pacioli (c 1445 - c 1514), a friend of Leonardo da Vinci. This elaborate mathematical manual was first printed in 1494. Pacioli writes that the three prerequisites for a successful businessman are: access to cash, skill in accounting, and keeping written records. Unless he obtains peace of mind this way, he will have endless worries.
Date:
1523
Catalog record:
EHB 8790 fol
Number:
3 Location
Venice
Italy
