Treatise on Accounts and Records
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Before you is the first book that outlines the methodological foundations of accounting. It was written by the outstanding 15th-century scientist - monk and mathematician Luca Pacioli.
The well-known economic theorist Werner Sombart (1863–1941) noted that 'double-entry bookkeeping was born of the same spirit as the systems of Galileo and Newton. In it, one can see the ideas of universal gravitation, circulation of blood, conservation of energy'. Indeed, all these great discoveries of human thought, along with double-entry bookkeeping, are manifestations of that 'Divine Proportion', about which Luca Pacioli so vividly spoke in his remarkable book.
For more than five centuries, the 'Treatise on Accounts and Records' has influenced the development of the art of accounting and still holds great significance. In the presented edition, the translation has been clarified, an essay on the life and works of the scientist has been included, and for the first time, the ideas of the treatise have been compared with the principles of modern accounting.
Author:
Author:Luca Pacioli
Cover:
Cover:hardcover
Category:
- Category:Business & Money
- Category:Reference books
Publication language:
Publication Language:Russian
Paper:
Paper:offset
Dimensions:
Dimensions:22x15x1.9 cm
ISBN:
ISBN:978-5-370-05227-9
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