{"title":"Benedetto Cotrugli on bookkeeping (1458)","authors":"B. Yamey","doi":"10.1080/09585209400000035","DOIUrl":null,"url":null,"abstract":"This is a review article on Professor Ugo Tucci's edition (1990) of Benedetto Cotrugli's manuscript of 1458 which includes the earliest known exposition of double entry bookkeeping. This article concentrates on the bookkeeping chapters of the manuscript which covers a range of commercial subjects, including the moral conduct of merchants.","PeriodicalId":252763,"journal":{"name":"Accounting, Business and Financial History","volume":"5 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"8","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Accounting, Business and Financial History","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1080/09585209400000035","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
This is a review article on Professor Ugo Tucci's edition (1990) of Benedetto Cotrugli's manuscript of 1458 which includes the earliest known exposition of double entry bookkeeping. This article concentrates on the bookkeeping chapters of the manuscript which covers a range of commercial subjects, including the moral conduct of merchants.
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