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Amatino Manucci : ウィキペディア英語版 | Amatino Manucci Amatino Manucci gave us the earliest extant accounting of double-entry bookkeeping.〔G. A. Lee (1977), "The Coming of Age of Double Entry: The Giovanni Farolfi Ledger of 1299-1300", ''Accounting Historians Journal'', 4(2): 79-95〕 Manucci was a partner in Giovanni Farolfi & Company, a merchant partnership based in Florence. Financial records that he kept for the firm's branch in Salon, Provence, survive from 1299-1300.〔 Although these records are incomplete, they show enough detail to be identified as double-entry bookkeeping.〔 These details include the use of debits and credits and duality of entries.〔 ==References==
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