The drawing together of the strands of mathematics and of the other famous people with whom Pacioli shared his time is extremely interesting.īy the end of the second section, however, Gleeson-White has moved away from the development of double entry accounting and has begun to make some pretty radical claims. Gleeson-White should be given credit here for her thorough research on the subject.
The First section of the book is a biography of Luca Pacioli, the first man to set down the alla viniziana, or ‘Venetian way’ of (double entry accounting). Anyone who has read the first seventy pages will understand that Venice had been transformed into a great business centre by the end of the fifteenth century, and had adopted Johan Gutenburg’s printing press before many other places, and will thus not need such childless parallels. It is hard to see how these comparisons help anyone, and dumb the text down to the level of a moderately interesting BBC documentary. The author starts poorly, however, patronising her audience a number of times with declarations that Renaissance Venice was ‘the New York of its age’ or ‘the Silicon Valley’ of its age. A blend of accounting and Renaissance Italian history Jane Gleeson-White could have been writing for an audience of me. Jane has a PhD in creative writing, which included work on country in the novels of Alexis Wright and Kim Scott, and is currently working on a project about the emerging rights of nature movement in Australia.ĭouble Entry has not long been available, but I have been looking forward to reading it since I first heard of its impending publication. She is a former fiction editor of Overland literary journal and wrote a blog about books,, from 2010 to 2016. She has written for the Wall Street Journal, The Guardian, Bloomberg, Wired, The Age, Sydney Morning Herald, The Australian, Meanjin, Overland, Wellbeing and Good Reading magazine. Jane is a regular commentator on economics and sustainability, including for the Sundance Film Festival, United Nations and European Union. Her first two books are about literature: Classics (2005) and Australian Classics (2007). She is the author of the bestselling, internationally acclaimed Double Entry: How the merchants of Venice shaped the modern world (2011) and its sequel Six Capitals: The revolution capitalism has to have (2015). The roots of Pacioli’s text can be seen, making this book the first step towards double entry and accounting being standardised into the practice we recognise today.Jane Gleeson-White is a writer, editor and speaker, and is well known for her work on literature, economics and the natural world. They also highlight the complexity of some of the issues which merchants faced, many of which still resonate today. Together they provide a clear picture of the nature of business at that time, and the way in which merchants maintained their financial records.
#Double entry bookkeeping renaissance how to
The second dates from 1475-6 and is the earliest known textbook on how to do double entry, some 18 years before Luca Pacioli published his Particularis de computis et scripturis (Concerning reckonings and recordings) for which he is widely acclaimed as the 'father of accounting'. The copy presented here was prepared in 1475 and includes a description of the method of double entry bookkeeping. The first was written in 1458 on how to be a successful merchant. XVcontains two manuscripts first bound into one volume in 1476. It shows how accountants were taught and what they needed to know in the Renaissance. Libr. XV is unique in the history of business and its first technology, accounting.
#Double entry bookkeeping renaissance professional
This book costs £60 to members of professional accounting bodies (post free within the UK and Ireland) - contact us with your details of membership.
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