Luca Bartolomeo de Pacioli
|Born||c. 1447 |
|Died||June 19, 1517 69–70) (aged|
Sansepolcro, Republic of Florence
|Occupation||Friar, mathematician, writer|
|Known for|| Summa de arithmetica ,|
Divina proportione ,
Fra Luca Bartolomeo de Pacioli (sometimes Paccioli or Paciolo; c. 1447 – 19 June 1517) 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" in Europe 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.
Italy, officially the Italian Republic, is a European country consisting of a peninsula delimited by the Italian Alps and surrounded by several islands. Located in the middle of the Mediterranean sea and traversed along its length by the Apennines, Italy has a largely temperate seasonal climate. The country covers an area of 301,340 km2 (116,350 sq mi) and shares open land borders with France, Slovenia, Austria, Switzerland and the enclaved microstates of Vatican City and San Marino. Italy has a territorial exclave in Switzerland (Campione) and a maritime exclave in the Tunisian sea (Lampedusa). With around 60 million inhabitants, Italy is the fourth-most populous member state of the European Union.
A mathematician is someone who uses an extensive knowledge of mathematics in his or her work, typically to solve mathematical problems.
A friar is a brother member of one of the mendicant orders founded in the twelfth or thirteenth century; the term distinguishes the mendicants' itinerant apostolic character, exercised broadly under the jurisdiction of a superior general, from the older monastic orders' allegiance to a single monastery formalized by their vow of stability. The most significant orders of friars are the Dominicans, Franciscans, Augustinians and Carmelites.
Luca Pacioli was born between 1446 and 1448 in the Tuscan town of Sansepolcro where he received an abbaco education. This was education in the vernacular (i.e., the local tongue) rather than Latin and focused on the knowledge required of merchants. His father was Bartolomeo Pacioli; however, Luca Pacioli was said to have lived with the Befolci family as a child in his birth town Sansepolcro.He moved to Venice around 1464, where he continued his own education while working as a tutor to the three sons of a merchant. It was during this period that he wrote his first book, a treatise on arithmetic for the boys he was tutoring. Between 1472 and 1475, he became a Franciscan friar. Thus, he could be referred to as Fra ('Friar') Luca.
Sansepolcro, formerly Borgo Santo Sepolcro, is a town and comune founded in the 11th century, located in the Italian Province of Arezzo in the eastern part of the region of Tuscany.
Abacus school is a term applied to any Italian school or tutorial after the 13th century, whose commerce-directed curriculum placed special emphasis on mathematics, such as algebra, among other subjects. These schools sprang after the publication of Fibonacci’s Book of the Abacus and his introduction of the Hindu-Arabic numeral system. In Fibonacci’s viewpoint, this system, originating in India around 400 BCE, and later adopted by the Arabs, was simpler and more practical than using the existing Roman numeric tradition. Italian merchants and traders quickly adopted the structure as a means of producing accountants, clerks, and so on, and subsequently abacus schools for students were established. These were done in many ways: communes could appeal to patrons to support the institution and find masters; religious institutions could finance and oversee the curriculum; independent masters could teach pupils. Unless they were selected for teaching occupations that were salaried, most masters taught students who could pay as this was their main source of income.
Venice is a city in northeastern Italy and the capital of the Veneto region. It is situated on a group of 118 small islands that are separated by canals and linked by over 400 bridges. The islands are located in the shallow Venetian Lagoon, an enclosed bay that lies between the mouths of the Po and the Piave rivers. In 2018, 260,897 people resided in the Comune di Venezia, of whom around 55,000 live in the historical city of Venice. Together with Padua and Treviso, the city is included in the Padua-Treviso-Venice Metropolitan Area (PATREVE), which is considered a statistical metropolitan area, with a total population of 2.6 million.
In 1475, he started teaching in Perugia, first as a private teacher, from 1477 holding the first chair in mathematics. He wrote a comprehensive textbook in the vernacular for his students. He continued to work as a private tutor of mathematics and was instructed to stop teaching at this level in Sansepolcro in 1491. In 1494, his first book, Summa de arithmetica, geometria, Proportioni et proportionalita , was published in Venice. In 1497, he accepted an invitation from Duke Ludovico Sforza to work in Milan. There he met, taught mathematics to, collaborated, and lived with Leonardo da Vinci. In 1499, Pacioli and Leonardo were forced to flee Milan when Louis XII of France seized the city and drove out their patron. Their paths appear to have finally separated around 1506. Pacioli died at about the age of 70 on 19 June 1517, most likely in Sansepolcro where it is thought that he had spent much of his final years.
Mathematics includes the study of such topics as quantity, structure, space, and change.
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 in Italian for use as a textbook.
Ludovico Maria Sforza, was Duke of Milan from 1494, following the death of his nephew Gian Galeazzo Sforza, until 1499. A member of the Sforza family, he was the fourth son of Francesco I Sforza. He was famed as a patron of Leonardo da Vinci and other artists, and presided over the final and most productive stage of the Milanese Renaissance. He is probably best known as the man who commissioned The Last Supper.
Pacioli published several works on mathematics, including:
In financial accounting, a balance sheet or statement of financial position or statement of financial condition is a summary of the financial balances of an individual or organization, whether it be a sole proprietorship, a business partnership, a corporation, private limited company or other organization such as Government or not-for-profit entity. Assets, liabilities and ownership equity are listed as of a specific date, such as the end of its financial year. A balance sheet is often described as a "snapshot of a company's financial condition". Of the four basic financial statements, the balance sheet is the only statement which applies to a single point in time of a business' calendar year.
An income statement or profit and loss account is one of the financial statements of a company and shows the company’s revenues and expenses during a particular period.
A trial balance is a list of all the general ledger accounts contained in the ledger of a business. This list will contain the name of each nominal ledger account and the value of that nominal ledger balance. Each nominal ledger account will hold either a debit balance or a credit balance. The debit balance values will be listed in the debit column of the trial balance and the credit value balance will be listed in the credit column. The trading profit and loss statement and balance sheet and other financial reports can then be produced using the ledger accounts listed on the same balance.
The majority of the second volume of Summa de arithmetica, geometria. Proportioni et proportionalita was a slightly rewritten version of one of Piero della Francesca's works. The third volume of Pacioli's Divina proportione was an Italian translation of Piero della Francesca's Latin writings On [the] Five Regular Solids. In neither case, did Pacioli include an attribution to Piero. He was severely criticized for this and accused of plagiarism by sixteenth-century art historian and biographer Giorgio Vasari. R. Emmett Taylor (1889–1956) said that Pacioli may have had nothing to do with the translated volume Divina proportione, and that it may just have been appended to his work. However, no such defence can be presented concerning the inclusion of Piero della Francesca's material in Pacioli's Summa.
Piero della Francesca, originally named Piero di Benedetto, was an Italian painter of the Early Renaissance. To contemporaries he was also known as a mathematician and geometer. Nowadays Piero della Francesca is chiefly appreciated for his art. His painting is characterized by its serene humanism, its use of geometric forms and perspective. His most famous work is the cycle of frescoes The History of the True Cross in the church of San Francesco in the Tuscan town of Arezzo.
Giorgio Vasari was an Italian painter, architect, writer, and historian, most famous today for his Lives of the Most Excellent Painters, Sculptors, and Architects, considered the ideological foundation of art-historical writing.
Pacioli dramatically affected the practice of accounting by describing the double-entry accounting method used in parts of Italy. This revolutionized how businesses oversaw their operations, enabling improved efficiency and profitability. The Summa's section on accounting was used internationally as an accounting textbook up to the mid-16th century. The essentials of double-entry accounting have for the most part remain unchanged for over 500 years. "Accounting practitioners in public accounting, industry, and not-for-profit organizations, as well as investors, lending institutions, business firms, and all other users for financial information are indebted to Luca Pacioli for his monumental role in the development of accounting."
The ICAEW Library’s rare book collection at Chartered Accountants' Hall holds the complete published works of Luca Pacioli. Sections of two of Pacioli's books, 'Summa de arithmetica' and 'Divina proportione' can be viewed online using Turning the Pages, an interactive tool developed by the British Library.
Luca Pacioli also wrote an unpublished treatise on chess, De ludo scachorum (On the Game of Chess). Long thought to have been lost, a surviving manuscript was rediscovered in 2006, in the 22,000-volume library of Count Guglielmo Coronini. A facsimile edition of the book was published in Pacioli's home town of Sansepolcro in 2008. Based on Leonardo da Vinci's long association with the author and his having illustrated Divina proportione, some scholars speculate that Leonardo either drew the chess problems that appear in the manuscript or at least designed the chess pieces used in the problems.
Leonardo di ser Piero da Vinci, more commonly Leonardo da Vinci or simply Leonardo, was an Italian polymath of the Renaissance whose areas of interest included invention, drawing, painting, sculpting, architecture, science, music, mathematics, engineering, literature, anatomy, geology, astronomy, botany, writing, history, and cartography. He has been variously called the father of palaeontology, ichnology, and architecture, and he is widely considered one of the greatest painters of all time. Sometimes credited with the inventions of the parachute, helicopter, and tank, he epitomised the Renaissance humanist ideal.
Year 1494 (MCDXCIV) was a common year starting on Wednesday of the Julian calendar.
Double-entry bookkeeping, in accounting, is a system of bookkeeping so named because every entry to an account requires a corresponding and opposite entry to a different account. The double entry has two equal and corresponding sides known as debit and credit. The left-hand side is debit and right-hand side is credit. For instance, recording a sale of $100 might require two entries: a debit of $100 to an account named "Stock" and a credit of $100 to an account named "Revenue."
Leonardo da Vinci (1452–1519) was an Italian polymath, regarded as the epitome of the "Renaissance Man", displaying skills in numerous diverse areas of study. Whilst most famous for his paintings such as the Mona Lisa and the Last Supper, Leonardo is also renowned in the fields of civil engineering, chemistry, geology, geometry, hydrodynamics, mathematics, mechanical engineering, optics, physics, pyrotechnics, and zoology.
The year 1509 in art involved some significant events and new works.
Divina proportione, later also called De divina proportione is a book on mathematics written by Luca Pacioli and illustrated by Leonardo da Vinci, composed around 1498 in Milan and first printed in 1509. Its subject was mathematical proportions and their applications to geometry, visual art through perspective, and architecture. The clarity of the written material and Leonardo's excellent diagrams helped the book to achieve an impact beyond mathematical circles, popularizing contemporary geometric concepts and images.
De ludo scachorum, also known as Schifanoia, is a Latin-language manuscript on the game of chess written around 1500 by Luca Pacioli, a leading mathematician of the Renaissance. Created in the times when rules of the game were evolving to the ones known today, the manuscript contains over a hundred chess problems, to be solved – depending on the problem – using either the old or the modern rules.
Mathematics and art are related in a variety of ways. Mathematics has itself been described as an art motivated by beauty. Mathematics can be discerned in arts such as music, dance, painting, architecture, sculpture, and textiles. This article focuses, however, on mathematics in the visual arts.
The year 1537 in science and technology included many events, some of which are listed here.
The portrait of a man in red chalk in the Biblioteca Reale, Turin is widely, though not universally, accepted as a self-portrait of Leonardo da Vinci. It is thought that Leonardo da Vinci drew this self-portrait at about the age of 60. The portrait has been extensively reproduced and has become an iconic representation of Leonardo as a polymath or "Renaissance Man". Despite this, some historians and scholars disagree as to the true identity of the sitter.
De Prospectiva pingendi is the earliest and only pre-1500 Renaissance treatise solely devoted to the subject of perspective. It was written by the Italian master Piero della Francesca in the mid-1470s to 1480s, and possibly by about 1474. Despite its Latin title, the opus is written in Italian.
The year 1509 in science and technology included many events, some of which are listed here.
The Portrait of Luca Pacioli is a painting attributed to the Italian Renaissance artist Jacopo de' Barbari, dating to around 1500 and housed in the Capodimonte Museum, Naples, southern Italy. The painting portrays the Renaissance mathematician Luca Pacioli and may have been painted by his collaborator Leonardo da Vinci. The person on the right has not been identified conclusively, but could be the German painter Albrecht Dürer, whom Barbari met between 1495 and 1500.
John Mellis lived in the 16th century. Along with James Peele and John Dee, Mellis is one of the first authors who contributed to the accounting literature.
De arte supputandi libri quattuor was the first printed work on arithmetic published in England. Published in 1522, it was written by Cuthbert Tunstall, Bishop of London, and based on Luca Pacioli's Summa de arithmetica, geometria, proportioni et proportionalità. It is dedicated to Sir Thomas More.
The history of accounting or accountancy is thousands of years old and can be traced to ancient civilizations.
Paganino Paganini, was an Italian printer and publisher from the Republic of Venice during the Renaissance. He was the original publisher of Luca Pacioli's mathematical works, Summa de arithmetica and De divina proportione, and of what is thought to be the first printed version of the Quran in Arabic.
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