Fra. Luca Bartolomeo de Pacioli was an Italian mathematician, Franciscan friar, collaborator with Leonardo da Vinci, and an early contributor to the field now known as accounting. He is referred to as the father of accounting and bookkeeping and he was the first person to publish a work on the double-entry system of book-keeping on the continent. He was also called Luca di Borgo after his birthplace, Borgo Sansepolcro, Tuscany.
Dalmatia is one of the four historical regions of Croatia, alongside Central Croatia, Slavonia and Istria, located on the east shore of the Adriatic Sea in Croatia.
Dubrovnik, historically known as Ragusa, is a city in southern Dalmatia, Croatia, by the Adriatic Sea. It is one of the most prominent tourist destinations in the Mediterranean, a seaport and the centre of the Dubrovnik-Neretva County. Its total population is 41,562. In 1979, the city of Dubrovnik was added to the UNESCO list of World Heritage Sites in recognition of its outstanding medieval architecture and fortified old town.
Double-entry bookkeeping, also known as double-entry accounting, is a method of bookkeeping that relies on a two-sided accounting entry to maintain financial information. Every entry to an account requires a corresponding and opposite entry to a different account. The double-entry system has two equal and corresponding sides, known as debit and credit; this is based on the fundamental accounting principle that for every debit, there must be an equal and opposite credit. A transaction in double-entry bookkeeping always affects at least two accounts, always includes at least one debit and one credit, and always has total debits and total credits that are equal. The purpose of double-entry bookkeeping is to allow the detection of financial errors and fraud.
The Italian city-states were numerous political and independent territorial entities that existed in the Italian Peninsula from antiquity to the formation of the Kingdom of Italy in the late 19th century.
João Rodrigues de Castelo Branco, better known as Amato Lusitano and Amatus Lusitanus (1511–1568), was a notable Portuguese Jewish physician of the 16th century. Like Herophilus, Galen, Ibn al-Nafis, Michael Servetus, Realdo Colombo and William Harvey, he is credited as making a discovery in the circulation of the blood. He is said to have discovered the function of the valves in the circulation of the blood.
Benedetto Cotrugli was a Ragusan merchant, economist, scientist, diplomat and humanist.
Cyriacus of Ancona or Ciriaco de' Pizzicolli was a restlessly itinerant Italian humanist and antiquarian who came from a prominent family of merchants in Ancona, a maritime republic on the Adriatic. He has been called the Father of Archaeology:
The History of Dalmatia concerns the history of the area that covers eastern coast of the Adriatic Sea and its inland regions, from the 2nd century BC up to the present day.
Francesco Maria Appendini was an Italian Latin and Italian scholar who studied Slavic languages in the Republic of Ragusa. The French invasion prevented him from returning to Italy, and he adopted Republic of Ragusa as his own country. He took it upon himself to investigate its history and antiquities.
The Republic of Ragusa was an aristocratic maritime republic centered on the city of Dubrovnik in South Dalmatia that carried that name from 1358 until 1808. It reached its commercial peak in the 15th and the 16th centuries, before being conquered by Napoleon's French Empire and formally annexed by the Napoleonic Kingdom of Italy in 1808. It had a population of about 30,000 people, of whom 5,000 lived within the city walls. Its motto was "Non bene pro toto libertas venditur auro", a Latin phrase which can be translated as "Liberty is not well sold for all the gold".
The Practica della mercatura, also known as the Merchant's Handbook, is a comprehensive guide to international trade in 14th-century Eurasia and North Africa as known to its compiler, the Florentine banker Francesco Balducci Pegolotti. It was written sometime between 1335 and 1343, the most likely dates being 1339 or 1340. Its original title was the Book of Descriptions of Lands ; its more common name is that from its first printing in 1766. Pegolotti's work is based on his own experience as a banker and merchant for the Bardi, and on various local documents, statutes and price lists available to him.
The maritime republics, also called merchant republics, were Italian thalassocratic port cities which, starting from the Middle Ages, enjoyed political autonomy and economic prosperity brought about by their maritime activities. The term, coined during the 19th century, generally refers to four Italian cities, whose coats of arms have been shown since 1947 on the flags of the Italian Navy and the Italian Merchant Navy: Amalfi, Genoa, Pisa, and Venice. In addition to the four best known cities, Ancona, Gaeta, Noli, and, in Dalmatia, Ragusa, are also considered maritime republics; in certain historical periods, they had no secondary importance compared to some of the better known cities.
Dalmatian Italians are the historical Italian national minority living in the region of Dalmatia, now part of Croatia and Montenegro.
The foreign relations between Croatia and Italy are bound together by shared history, geography, and kinship ties that reach back thousands of years, including kindred, ancestral lines. Modern relations commenced in 1992, following the dissolution of Yugoslavia and the independence of Croatia. Relations are warm and friendly with robust bilateral collaboration. The two nations have strong connectivity through tourism, immigration, foreign aid, and economic mutualism.
Roger Joseph Boscovich was a physicist, astronomer, mathematician, philosopher, diplomat, poet, theologian, Jesuit priest, and a polymath from the Republic of Ragusa. He studied and lived in Italy and France where he also published many of his works.
The Republic of Ancona was a medieval commune and maritime republic notable for its economic development and maritime trade, particularly with the Byzantine Empire and Eastern Mediterranean, although somewhat confined by Venetian supremacy on the sea. It enjoyed excellent relations with the Kingdom of Hungary, was an ally of the Republic of Ragusa, and maintained good relations with the Turks. All these relationships enabled it to serve as central Italy's gateway to the Orient.
The history of accounting or accountancy can be traced to ancient civilizations.
Dalmatian city-states were the Dalmatian localities where the local Romance population survived the Barbarian invasions after the fall of the Western Roman Empire in the 400s CE. Eight little cities were created by indigenous inhabitants who maintained political links with the Eastern Roman Empire which defended these cities, enabling their commercial trade.
Summa de arithmetica, geometria, proportioni et proportionalita is a book on mathematics written by Luca Pacioli and first published in 1494. It contains a comprehensive summary of Renaissance mathematics, including practical arithmetic, basic algebra, basic geometry and accounting, written for use as a textbook and reference work.
