Treatise on Accounts and Records
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Before you is the first book that presents the methodological foundations of accounting. It was written by the outstanding scholar of the 15th century - the monk and mathematician Luca Pacioli.
The renowned economist Werner Sombart (1863-1941) noted that 'double-entry bookkeeping was born from the same spirit as the systems of Galileo and Newton. In it, one can see the ideas of universal gravitation, circulation of blood, and conservation of energy.' Indeed, all these great discoveries of human thought, along with double-entry bookkeeping, are manifestations of the 'Divine Proportion' that Luca Pacioli so vividly described in his remarkable book.
For over five centuries, the 'Treatise on Accounts and Records' has influenced the development of the accounting art and still holds immense significance. This edition includes a revised translation, a sketch of the scholar's life and works, as well as a comparison of the treatise's ideas with the principles of modern accounting.
The renowned economist Werner Sombart (1863-1941) noted that 'double-entry bookkeeping was born from the same spirit as the systems of Galileo and Newton. In it, one can see the ideas of universal gravitation, circulation of blood, and conservation of energy.' Indeed, all these great discoveries of human thought, along with double-entry bookkeeping, are manifestations of the 'Divine Proportion' that Luca Pacioli so vividly described in his remarkable book.
For over five centuries, the 'Treatise on Accounts and Records' has influenced the development of the accounting art and still holds immense significance. This edition includes a revised translation, a sketch of the scholar's life and works, as well as a comparison of the treatise's ideas with the principles of modern accounting.
Author:
Author:Pacioli L.
Cover:
Cover:hardcover
Category:
- Category:Business & Money
- Category:Reference books
Publication language:
Publication Language:Russian
Paper:
Paper:offset
Dimensions:
Dimensions:22x15.5x2.2 cm
Age restrictions:
Age restrictions:12+
ISBN:
ISBN:978-5-370-05236-1
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