Venetian 15th Century bookkeeping as taught by Marino De Raphaeli

نویسندگان

چکیده

This paper presents an overview of the only known Venetian manual on double entry bookkeeping that predates Pacioli’s Particularis de Computis et Scripturis: Raphaeli’s La Riegola Libro, or The Rules Bookkeeping. Written in 1475, it was lost until 1989, escaping attention Fabio Besta, Vincenzo Vianello and others 19th 20th centuries who desperately sought to disprove authorship his treatise. Had they found it, a different history would be told, but place have been usurped? study considers purpose behind instructional manual; its content; what tells us about how wholesale merchants did their 15th century; taught by tutors before Pacioli removed need for tutor 1494.

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ژورنال

عنوان ژورنال: De Computis

سال: 2022

ISSN: ['1886-1881']

DOI: https://doi.org/10.26784/issn.1886-1881.19.1.7288