Benedetto cotrugli on double entry Bookkeeping

De Computis, Spanish Journal of Accounting History

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Field Value
 
Title Benedetto cotrugli on double entry Bookkeeping
 
Creator Sangster, Alan
Rossi, Franco
 
Subject Benedetto Cotrugli, Art of Trade, Bookkeeping manuscript
 
Description (Benedetto Cotrugli sulla contabilità in Partita Doppia) In 1458, a former international merchant, Benedetto Cotrugli, wrote a 200-page manual on how to be a successful merchant: Libro de Larte dela Mercatura (Book of the Art of Trade). It included a 5-page chapter on double entry bookkeeping, something never previously preserved in written form. The earliest known copy of this book dates from 1475. This paper provides an overview of the book and of Cotrugli; and it presents new English and Italian translations of Cotrugli’s chapter on double entry bookkeeping. These differ from previous translations in that they are based solely on the earliest copy of Cotrugli’s book from 1475. The English translation is also the first to have been prepared by an accountant enabling the description of entries in account books to be in the form Cotrugli intended. This is the first of two contributions made by this paper. The second is that it identifies Cotrugli’s chapter as a first stage in the training of a bookkeeper, where a broad introduction to the subject is laid down as a foundation for further study or practical experience. 
 
Publisher Spanish Accounting and Business Administration Association - AECA
 
Contributor
 
Date 2018-12-26
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion

 
Format application/pdf
 
Identifier http://decomputis.org/ojs/index.php/decomputis/article/view/332
10.26784/issn.1886-1881.v15i2.332
 
Source De Computis - Revista Española de Historia de la Contabilidad; Vol. 15, Núm. 2 (2018): Vol. 15, Núm. 2 (2018): Dic 2018; 22-38
1886-1881
 
Language spa
 
Relation http://decomputis.org/ojs/index.php/decomputis/article/view/332/295
 
Rights Copyright (c) 2018 Alan Sangster, Franco Rossi
http://creativecommons.org/licenses/by-nc-sa/4.0
 

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