Particularis de Computis Et Scripturis

Particularis de Computis Et Scripturis PDF

Author: Luca Pacioli

Publisher:

Published: 1994-01-01

Total Pages: 91

ISBN-13: 9780964777804

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A new English interpretation of Fra Luca Pacioli's (the Father of Accounting) treatise on accounting, commemorating the 500th anniversary of its original publication in Venice in 1494. His PARTICULARIS was the first codification of double-entry accounting & a guide for merchants on sound accounting & business practice: "If you are in business & do not know all about your money, it will go like flies, that is, you will lose it."--(Luca Pacioli) Originally written not in Latin, but in vernacular Italian, it was a tremendous success, & earned Pacioli his place in history. "...the name Pacioli is linked with famous artists, writers, & political figures of his day"--(THE WALL STREET JOURNAL, January 29, 1993). This very readable translation by Dr. Jeremy Cripps brings Pacioli's material to life, & captures the enduring nature of the underlying principles of accounting & business. To order: for U.S. orders, send $45.00 check or money order (includes shipping & handling); for foreign orders send $60.00 (in U.S. dollars). Will accept purchase orders from U.S. institutions. Sorry, no credit cards. The Pacioli Society, Albers School of Business, Seattle University, 900 Broadway, Seattle, WA 98122.

The Rules of Double-entry Bookkeeping

The Rules of Double-entry Bookkeeping PDF

Author: Luca Pacioli

Publisher: CreateSpace

Published: 2010-07-11

Total Pages: 108

ISBN-13: 9781453702024

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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".

The Divine Proportions of Luca Pacioli

The Divine Proportions of Luca Pacioli PDF

Author: W.A.W. Parker

Publisher: Barbera Foundation

Published:

Total Pages: 214

ISBN-13:

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Luca Pacioli stood beside the great Leonardo da Vinci and gazed at The Last Supper. He saw immediately that something was terribly wrong. An orphan from a small town in Italy, Pacioli came of age during the Renaissance seemingly destined for a life of struggle and obscurity. But Pacioli had the good fortune of meeting mentors who recognized his uncanny ability with numbers and introduced him to renowned artists and philosophers, royalty, and popes. At a time when many still used Roman numerals and colleges didn’t even teach mathematics, Pacioli was determined to share his passion and make it accessible and understandable. Apprentice to an artist, but a terrible artist himself, he became a master at calculating mathematical perspective in paintings. Tasked with teaching mathematics with no textbook, he wrote his own—followed by books on double-entry bookkeeping, chess, and the divine proportion. In this way, Luca Pacioli, “the father of accounting,” still has something to teach us—not just about mathematics—but about how we account for setbacks in our lives and how we determine what our legacy will be.

Paciolo on Accounting

Paciolo on Accounting PDF

Author: R. Gene Brown

Publisher: Routledge

Published: 2019-04-05

Total Pages: 173

ISBN-13: 0429603045

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Published in 1963, this book about the famous accountant and bookkeeper Luca Paciolo explores his extraordinary contribution to the development of the accounting profession. Paciolo is the first known writer to publish a work describing the double entry process.

Double Entry: How the Merchants of Venice Created Modern Finance

Double Entry: How the Merchants of Venice Created Modern Finance PDF

Author: Jane Gleeson-White

Publisher: W. W. Norton & Company

Published: 2012-10-01

Total Pages: 226

ISBN-13: 0393089681

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“Lively history. . . . Show[s] double entry’s role in the creation of the accounting profession, and even of capitalism itself.”—The New Yorker Filled with colorful characters and history, Double Entry takes us from the ancient origins of accounting in Mesopotamia to the frontiers of modern finance. At the heart of the story is double-entry bookkeeping: the first system that allowed merchants to actually measure the worth of their businesses. Luca Pacioli—monk, mathematician, alchemist, and friend of Leonardo da Vinci—incorporated Arabic mathematics to formulate a system that could work across all trades and nations. As Jane Gleeson-White reveals, double-entry accounting was nothing short of revolutionary: it fueled the Renaissance, enabled capitalism to flourish, and created the global economy. John Maynard Keynes would use it to calculate GDP, the measure of a nation’s wealth. Yet double-entry accounting has had its failures. With the costs of sudden corporate collapses such as Enron and Lehman Brothers, and its disregard of environmental and human costs, the time may have come to re-create it for the future.

Confession and Bookkeeping

Confession and Bookkeeping PDF

Author: James Aho

Publisher: State University of New York Press

Published: 2012-02-01

Total Pages: 154

ISBN-13: 0791482790

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Double-entry bookkeeping (DEB), modern capitalism's first and foremost calculative technology, was "invented" during the Middle Ages when profit making was morally stigmatized. James Aho examines the problematic of moneymaking and offers an explanatory understanding of the paradoxical coupling of profit seeking and morality by situating DEB in the religious circumstances from which it emerged, specifically the newly instituted sacrament of penance, that is, confession. Confession impacted the consciences of medieval businessmen both through its sacramental form and through its moral teachings. The form of confession produced widespread habits of moral scrupulosity (leading to compulsive record keeping); the content of confession taught that commerce itself was morally suspect. Scrupulous businessmen were thus driven to justify their affairs to church, commune, and themselves. With the aid of DEB, moneymaking was "Christianized" and Christianity was made more amenable to the pursuit of wealth. Although DEB is typically viewed exclusively as a scientifically neutral account of the flow of money through a firm, it remains as it was originally devised, a rhetorical argument.

Bean Counters

Bean Counters PDF

Author: Richard Brooks

Publisher: Atlantic Books

Published: 2018-06-07

Total Pages: 351

ISBN-13: 1786490307

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'A devastating exposé.' Mail on Sunday They helped cause the 2008 financial crash. They created a global tax avoidance industry. They lurk behind the scenes at every level of government... The world's 'Big Four' accountancy firms - PwC, Deloitte, Ernst & Young, and KPMG - have become a gilded elite. Up in the high six figures, an average partner salary rivals that of a Premier League footballer. But how has the seemingly humdrum profession of accountancy got to this level? And what is the price we pay for their excesses? Leading investigative journalist Richard Brooks charts the profession's rise to global influence and offers a gripping exposé of the accountancy industry. From underpinning global tax avoidance to corrupting world football, Bean Counters reveals how the accountants have used their central role in the economy to sell management consultancy services that send billions in fees its way. A compelling history informed by numerous insider interviews, this is essential reading for anyone interested in how our economy works and the future of accountancy.

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