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ACCOUNTING OF
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FILE: 2455163

CARTAGENA, 5 DE
JUNE 2022
Pacioli became more and more passionate about
mathematics and while working in different workshops either
as a leather tanner's assistant or as a blacksmith's assistant,
he managed, on his own, to study and gradually become a
very good mathematician. In 1475, when Pacioli was only
thirty years old, his fame as a teacher of accounting and as a
mathematician was already very great and he was invited to
be a professor at the University of Perugia.

In 1949 Pacioli published his famous book Summa de

Fray Luca Paccioli (1445-1514)
Arithmetica, Geometry, Proportion and Proportionality
Italian mathematician, was born
(compilation of knowledge on Arithmetic, Geometry,
in Sansepolcro province of
Proportion and Proportionality). Pacioli wrote the Summa in
Umbria, Tuscany, Italy.
an attempt to restore the poor state of mathematics teaching
in his time. A section in the book made Pacioli famous. The
He devoted his life to
section is: Particularis de Computis et Scripturis, a treatise on
mathematics and in particular to
accounting. Pacioli is the first to describe double entry
business mathematics. He
accounting, also known as the Venetian Method. The Summa
invented new procedures for
made Pacioli a celebrity and secured him a place in history as
addition, subtraction,
"The Father of Accounting." The Summa was possibly the
multiplication, and well, perhaps
most widely read work on mathematics in all of Italy, and one
suffice it to say that the way we
of the first books printed on Gutenberg's press
divide today is another Luca
Years later Luca Pacioli was already considered one of the Pacioli invention.
best accounting teachers in all of Italy and was hired by the
Duke of Florence to work at court as treasurer. There he met
Paccioli is a very important
Leonardo da Vinci and was perhaps one of his best friends,
character in the history of
to the extent that Leonardo always illustrated his books and
accounting since he made great
texts. Da Vinci illustrated Pacioli's manuscript, De Divina
contributions to it from its
Proportione ("Of the Divine Proportion"), second in
inception.
importance.