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Della mercatura e del mercante perfetto
''Della mercatura e del mercante perfetto'' written by Benedetto Cotrugli around 1400 was the first bookkeeping manuscript and trade manual.〔Anzovin, 2000, p. 36, item 1441〕 The title has been translated in English by the alternate names of ''Of commerce and the perfect merchant'',〔 ''On merchantry and the perfect merchant'',〔(History of Croatian Science, 15th-19th centuries )〕 and ''On trade and the perfect dealer.''〔(Essay title - Financial Accounting And Accountants )〕
== History ==
Several historians show that, since the manuscript was written in 1458, it is the oldest known manuscript on the double-entry bookkeeping system, and, as such, predates Luca Pacioli's book by at least 36 years.〔〔〔(Accounting History )〕〔(SIESC 2007 in CROATIA )〕〔''In Chapter XIII of the 1st book is called "order to keep " the records marketable '. There are only very vague rules, and the author observes: "..... narrating everything here wanting to '1 minute 'treatment would be too verbose et almost impossible to express it, "that without the living voice, writing can hardly be impa" rare. " However, one can easily argue that Benedict Cotrugli want to talk about the double entry. He says that the scriptures remind you credit, debt, cost of goods, profits and losses and any other cenda ago, adds that the merchant must hold the memorial, the newspaper, and the notebook with its own alphabet, which devesi entered in the log, what to do, the Whole capital and bring everything to your file. 'S work of the merchant Ragusin was not amended in the audience, Luca Pacioli is no longer the first exhibitor of record keeping.'' Alfieri, 1891, p. 117〕 It is widely thought that the reason why Luca Pacioli (1445–1517) received credit as the father of accounting is because Cotrugli's work was not officially published until 1573.〔(Historical evolution of accounting )〕〔(3. Hypothesis of ‘the Pacioli Code’ )〕〔(Brief History of Accounting )〕 An Italian version was published in Venice in 1573 by Franciscus Patricius.〔 A French translation of this manuscript was published in Lyon in 1613 under the title "Parfait négociant."〔(Croatia - France, overview of historical and cultural relations - a sketch by Darko Zubrinic, 2006 )〕
An early copy of ''Della mercatura e del mercante perfetto'' from the end of the fifteenth century is at the National Library of Malta.〔(LA RIEGOLA DE LIBRO Bookkeeping instructions from the mid-fifteenth century )〕 Another early copy is at Biblioteca Marciana in Venice.〔〔(Prospectus Title )〕
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