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writing can hardly be impa" rare. " However, one can easily argue that
Benedict Cotrugli want to talk about the double entry. He says that the scriptures remind you credit, debt, cost of goods, profits and losses and any other cenda ago, adds that the merchant must hold the memorial, the newspaper, and the notebook with its own alphabet, which devesi entered in the log, what to do, the Whole capital and bring everything to your file. 'S work of the merchant Ragusin was not amended in the audience, Luca Pacioli is no longer the first exhibitor of record keeping.
360:
164:
in Venice. The first
English translation of the Libro de l'arte de la mercatura (The Book of the Art of Trade) edited by Carlo Carraro and Giovanni Favero, with a foreword by Niall Ferguson, Professor of History at Harvard University, has been published by Palgrave Macmillan in 2017, based on the
309:
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,
180:
At the time of the manuscript merchandising was regarded as an art. The "Perfect
Merchant" or "Perfect Dealer" was a man of culture motivated to good moral conduct and honest transactions to everyone he encountered. He had to be very sensitive to local interests in places where he conducted
24:
140:
by at least 36 years. It is widely thought that the reason why Luca
Pacioli (1445–1517) received credit as the father of accounting is because Cotrugli's work was not officially published until 1573. An Italian version was published in Venice in 1573 by
200:
He contrasted the "Perfect
Merchant" to sailors and soldiers by saying that they were many times naive of these points. He said they were of such dull mind that when they would drink in a tavern and buy bread at a market they often had
181:
business. He had to know how to assess the political situation and the customary laws in order to successfully conduct his business. Cotrugli wrote in his bookkeeping and merchandising trade manual that not only must a merchant be a
525:
B. Cotrugli, The Book of the Art of Trade, edited by Carlo
Carraro and Giovanni Favero, translated in English by John Francis Phillimore, Palgrave Macmillan, Springer Nature, 2017.
177:. The second talks of a merchant's religious commitment. The third is of moral virtues and policies. The fourth is administration of his home and family, and his economic matters.
256:
528:
B. Cotrugli, Libro de l'arte de la mercatura, critical edition of the original
Italian manuscript by Vera Ribaudo, Cà Foscari University Press, Venice, May 2016.
509:
Historical-criticism on antichitla news, history and literature of 'Dubrovnik: divided into two volumes devoted
Exalted and Senate of the Republic of Ragusa
165:
critical edition of the original manuscripts made by Vera
Ribaudo, University of Venice, published in May 2016 by Edizioni Cà Foscari, Venice.
394:
385:"Book Review: Marin Rafaeli of Ragusa on Double-Entry Bookkeeping in 1475: a Recent Discovery by Anne J. van der Helm and Johanna Postma"
497:
594:
127:
599:
589:
584:
614:
569:
260:
579:
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384:
522:
B. Cotrugli, Arricchirsi con onore, edited by Alessandro Wagner, introduction by Brunello Cucinelli, Rizzoli, 2018
458:
609:
157:
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Several historians show that, since the manuscript was written in 1458, it is the oldest known manuscript on the
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336:
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Croatia - France, overview of historical and cultural relations - a sketch by Darko Zubrinic, 2006
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The manuscript contains four books. The first is of the origin, form, and essence of being a
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La partita doppia applicata alle scritture delle antiche aziende mercantili veneziane
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and trade manual. The title has been translated in English by the alternate names of
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reprint edition of the Vienna-Zara in 1856, Arnaldo Forni Editore, Bologna 1974
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LA RIEGOLA DE LIBRO Bookkeeping instructions from the mid-fifteenth century
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145:. A French translation of this manuscript was published in
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Paper for the 8th World Congress of Accounting Historians,
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Dizionario biografico degli uomini illustri della Dalmazia
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Della mercatura e del mercante perfetto: libri quattro
257:"Essay title - Financial Accounting And Accountants"
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71:
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37:
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251:
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242:History of Croatian Science, 15th-19th centuries
156:from the end of the fifteenth century is at the
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149:in 1613 under the title "Parfait négociant."
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189:, but that he must also be a good writer, a
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542:edited by U. Tucci, Arsenale, Venice 1990
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154:Della mercatura e del mercante perfetto
93:Della mercatura e del mercante perfetto
30:Della mercatura e del mercante perfetto
113:On merchantry and the perfect merchant
395:Croatian Academy of Sciences and Arts
337:"3. Hypothesis of 'the Pacioli Code'"
17:Of commerce and the perfect merchant
7:
109:Of commerce and the perfect merchant
540:Il libero dell'arte della mercatura
474:Alfieri, Vittorio (Prof.) (1891).
325:Historical evolution of accounting
14:
480:Original from Columbia University
197:being diplomatic all the while.
117:On trade and the perfect dealer.
85:Republic of Ragusa (now Croatia)
22:
383:Vladimir Stipetić (July 2002).
128:double-entry bookkeeping system
51:Italian (from latin manuscript)
556:Madrid, Spain, 19–21 July 2000
205:and were not very diplomatic.
1:
552:Postma J.- AJ van der Helm,
507:Hangers, Francis M. (1803).
459:Markets of the Mediterranean
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511:. Vol. 2. Martecchini.
478:(in Italian). G.B. Paravia.
361:Brief History of Accounting
160:. Another early copy is at
67:'Elephant' of Venice, Italy
631:
100:around 1400 was the first
393:(6). Dubrovnik, Croatia:
158:National Library of Malta
130:, and, as such, predates
21:
484:Anzovin, Steven (2000).
595:15th century in Croatia
59:Bookkeeping / Commerce
600:History of accounting
295:SIESC 2007 in CROATIA
203:delusions of grandeur
590:Economy of Dubrovnik
585:History of Dubrovnik
143:Franciscus Patricius
137:Summa de arithmetica
615:History of business
570:1458 establishments
162:Biblioteca Marciana
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580:Republic of Ragusa
575:Accounting systems
488:Famous First Facts
284:Accounting History
227:, p. 36, item 1441
169:Manuscript content
98:Benedetto Cotrugli
42:Benedetto Cotrugli
152:An early copy of
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82:Publication place
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610:Book terminology
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545:Gliubich S.,
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531:Cotrugli B.,
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341:the original
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261:the original
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132:Luca Pacioli
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605:Manuscripts
191:rhetorician
102:bookkeeping
96:written by
564:Categories
408:2012-04-03
347:2011-03-26
267:2011-03-26
209:References
187:accountant
183:bookkeeper
105:manuscript
403:1331-3878
64:Publisher
315:, p. 117
175:merchant
134:'s book
48:Language
468:Sources
446:, p. 99
397:: 123.
122:History
56:Subject
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193:and a
115:, and
38:Author
494:ISBN
399:ISSN
147:Lyon
77:1573
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