A treatise on accounts and records. Pacholi L.

You are the first book in which the methodological foundations of accounting are set out. It was written by an outstanding scientist of the 15th century-a monk and a mathematician Luke Pacholi.

The famous theoretician-economist Werner Zombart (1863–1941) noted that “the double accounting was born from the same spirit as the Galileo and Newtonian system. In it you can see the ideas of worldwide gravity, blood circulation, and conservation of energy. ” In fact, all these great discoveries of human thought, along with double accounting, is a manifestation of that “divine proportion”, which Luke Pacholi was so vividly responded in his wonderful book.

more than five centuries “Treatise on accounts and records ”influenced the development of accounting art and is still of great importance. The presented publication clarifies the translation, the essay on the life and works of the scientist, as well as the first time considered the ideas of the treatise in comparison with the principles of modern accounting.