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Benedetto Cotrugli ((クロアチア語:Benedikt "Beno" Kotruljević); 1416–1469) was a Ragusan merchant, economist, scientist, diplomat and humanist. ==Life== Cotrugli was born in the city of Ragusa (modern Dubrovnik), part of the Republic of Ragusa. The earliest extant copy of his manuscript ''Libro de l'Arte de la Mercatura'' (''Book on the Art of Trade'') is kept in the National Library of Malta and is dated 1475, although the original manuscript was dated 1458.〔Basil S. Yamey (1994). "Benedikt Kotruljević on bookkeeping (1458)". ''Accounting, Business & Financial History'' 4(1): 43-50.〕 The text of his 1458 manuscript ''Della mercatura e del mercante perfetto'' is followed by an appendix containing an inventory and many journal entries. It predates the description made by Luca Pacioli of the modern double-entry system in his ''Summa de arithmetica'' of 1494. As a diplomat of the Kingdom of Naples, he spent some 15 years in the Court of Naples where he led many discussions and polished his thoughts on humanist subjects. He died in Aquila, in the Kingdom of Naples. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Benedetto Cotrugli」の詳細全文を読む スポンサード リンク
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