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Luca Pacioli

( The Economist)

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Biography Luca Pacioli
photo Luca Pacioli
The modern world is inconceivable without accounting. A modern accounting is unthinkable without the principle of double entry, which was first described by Italian Luca Pacioli in the late XV century. Then there were the word "accountant."

In 1869, members of the Milan Academy of Accounting Professor of Mathematics hatch was asked to deliver a lecture on the history of accounting. Ready for action, hatch accidentally discovered an ancient book written by a certain Luca Pacioli. One of its sections, called "A Treatise on the accounts and records," was dedicated to the application of mathematics in commerce. Among other things, here posited the principle of double entry, . which now applies to all, without exception, the accounting systems (at the most primitive level, this principle can be described as follows: the first record - where did the money, . second - where they go),
. No wonder that historians immediately began bit by bit to restore the biography of the "father of modern accounting.

Luca Pacioli was born in 1445 in the Italian town of Borgo San Sepolkro. As a child he helped to carry on business records to the local merchant Folco de Belfolchi, and also studied at the studio of the artist and mathematician Piero della Francesca. When Luke turned nineteen, he moved to Venice, where he became assistant to the merchant Antonio de Rompiazi. In his free time Pacioli taught sons de Rompiazi bookkeeping and in 1470 wrote to them his first book - a textbook on business mathematics. In 1472, . adopting the Franciscan vow of poverty, . Pacioli under the name of Fra Luca di Borgo San Sepolkro returned to his hometown and began work on the book "The amount of arithmetic, . Geometry, . doctrine of proportions and relations', . part of which was "Treatise on the accounts and records.",
. November 10, 1494 with the support of the Venetian Marco Di praetor Sanuto book was printed in Paganin di Paganini and immediately brought Pacioli fame
. In 1496 he was invited to lecture in Milan, in 1499-meters - in Bologna, the oldest university in Europe. Here Pacioli met Leonardo da Vinci, who, having read "Amount", gave up work on his own book on the geometry and began to prepare illustrations for the new fundamental work Pacioli. This work, published in 1508, called "Divine Proportion" and included interviews with the author's Leonardo da Vinci. Later, Pacioli wrote a number of works (in particular, Treatise on the game of chess), who during his lifetime so do not see the light. Died Pacioli in his hometown. The exact date of his death - June 19, 1517 - was established only in the XX century.

By the middle of the XIX century about Pacioli forgotten and remembered only by the discovery in 1869. But some researchers have considered his "Treatise on the accounts and records, forgery, while others were accused of plagiarism (in their opinion, Pacioli included in the" sum "the earlier work of unknown author). Special mention should be Russian historian Golenishcheva-Kutuzova, . who claimed, . that the first description of double-entry contained in the book Benedetto Kotruli on Trade and perfect merchant ", . written in 1458, . but first published only in 1573-m,
. According Golenishcheva-Kutuzov, the real name of this "father of modern accounting" - Benko Kotrulevich, which indicates its Slavic origin.

In any case, birthplace of the modern accounting - Italy. Using the principle of double entry can be found in trading books of Italian merchants beginning of XIV century, and the individual elements - in the records of the end of the XIII century (for example, in the books of commercial and financial houses of Bardi and Peruzzi). But the birthplace of the word "accountant" (literally "bookend") - Germany. February 13, 1498, . that is, four years after the publication of Pacioli, . Holy Roman Emperor Maximilian I signed the following decree: "We order our Chamber Clerk, . trusted and diligent scribe, . maintained books, . henceforth accountant, . what must now be Christoph Stecher.,

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