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Pacioli
Luca Bartolomeo de Pacioli, Order of Friars Minor, O.F.M. (sometimes ''Paccioli'' or ''Paciolo''; 1447 – 19 June 1517) was an Italian mathematician, Order of Friars Minor, 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 and he was the first person to publish a work on the Double-entry bookkeeping system, double-entry system of book-keeping on the continent. He was also called Luca di Borgo after his birthplace, Sansepolcro, Borgo Sansepolcro, Tuscany. Life Luca Pacioli was born between 1446 and 1448 in the Tuscan town of Sansepolcro where he received an Abacus school, 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 ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Pacioli De Divina Proportione Head Equilateral Triangle 1509
Luca Bartolomeo de Pacioli, O.F.M. (sometimes ''Paccioli'' or ''Paciolo''; 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 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. Life 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 ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Portrait Of Luca Pacioli
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 (at least partially) 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. History The painting is mentioned for the first time in a 1631 inventory of the Ducal Palace of Urbino. It was later moved to Florence through Vittoria della Rovere-Medici, belonging to both the reigning dynasties of Urbino and Tuscany. The painting reappeared in the 19th century, as a property of the Ottaviano branch of the Medicis. It was subsequently acquired by the Italian state to prevent its being sold to England. Attribution The painting has been generally attributed to Jacopo de' B ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Divina Proportione
''Divina proportione'' (15th century Italian for ''Divine proportion''), later also called ''De divina proportione'' (converting the Italian title into a Latin one) is a book on mathematics written by Luca Pacioli and illustrated by Leonardo da Vinci, completed by February 9th, 1498 in Milan and first printed in 1509. Its subject was mathematical proportions (the title refers to the golden ratio) and their applications to geometry, to visual art through perspective, and to 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. Some of its content was plagiarised from an earlier book by Piero della Francesca, '' De quinque corporibus regularibus''. Contents of the book The book consists of three separate manuscripts, which Pacioli worked on between 1496 and 1498. He credits Fibonacci as the main source for the mathematics he p ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Accounting Ethics
Accounting ethics is primarily a field of applied ethics and is part of business ethics and human ethics, the study of moral values and judgments as they apply to accountancy. It is an example of professional ethics. Accounting was introduced by Luca Pacioli, and later expanded by government groups, professional organizations, and independent companies. Ethics are taught in accounting courses at higher education institutions as well as by companies training accountants and auditors. Due to the wide range of accounting services and recent corporate collapses, attention has been drawn to ethical standards accepted within the accounting profession. These collapses have resulted in a widespread disregard for the reputation of the accounting profession. To combat the criticism and prevent fraudulent accounting, various accounting organizations and governments have developed regulations and remedies for improved ethics among the accounting profession. Importance of ethics The natu ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Accounting
Accounting, also known as accountancy, is the process of recording and processing information about economic entity, economic entities, such as businesses and corporations. Accounting measures the results of an organization's economic activities and conveys this information to a variety of stakeholders, including investors, creditors, management, and Regulatory agency, regulators. Practitioners of accounting are known as accountants. The terms "accounting" and "financial reporting" are often used interchangeably. Accounting can be divided into several fields including financial accounting, management accounting, tax accounting and cost accounting. Financial accounting focuses on the reporting of an organization's financial information, including the preparation of financial statements, to the external users of the information, such as investors, regulators and suppliers. Management accounting focuses on the measurement, analysis and reporting of information for internal use by ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Leonardo Da Vinci
Leonardo di ser Piero da Vinci (15 April 1452 - 2 May 1519) was an Italian polymath of the High Renaissance who was active as a painter, draughtsman, engineer, scientist, theorist, sculptor, and architect. While his fame initially rested on his achievements as a painter, he has also become known for #Journals and notes, his notebooks, in which he made drawings and notes on a variety of subjects, including anatomy, astronomy, botany, cartography, painting, and palaeontology. Leonardo is widely regarded to have been a genius who epitomised the Renaissance humanism, Renaissance humanist ideal, and his List of works by Leonardo da Vinci, collective works comprise a contribution to later generations of artists matched only by that of his younger contemporary Michelangelo. Born out of wedlock to a successful notary and a lower-class woman in, or near, Vinci, Tuscany, Vinci, he was educated in Florence by the Italian painter and sculptor Andrea del Verrocchio. He began his career ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Order Of Friars Minor
The Order of Friars Minor (commonly called the Franciscans, the Franciscan Order, or the Seraphic Order; Post-nominal letters, postnominal abbreviation OFM) is a Mendicant orders, mendicant Catholic religious order, founded in 1209 by Francis of Assisi. The order adheres to the teachings and spiritual disciplines of the founder and of his main associates and followers, such as Clare of Assisi, Anthony of Padua, and Elizabeth of Hungary, among many others. The Order of Friars Minor is the largest of the contemporary Religious institute#Categorization, First Orders within the Franciscan movement. Francis began preaching around 1207 and traveled to Rome to seek approval of his order from Pope Innocent III in 1209. The original Rule of Saint Francis approved by the pope disallowed ownership of property, requiring members of the order to beg for food while preaching. The austerity was meant to emulate the life and ministry of Jesus Christ. Franciscans traveled and preached in the ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Double-entry Accounting System
Double-entry bookkeeping, also known as double-entry accounting, is a method of bookkeeping that relies on a two-sided accounting entry to maintain financial information. Every entry to an account requires a corresponding and opposite entry to a different account. The double-entry system has two equal and corresponding sides, known as debit and credit; this is based on the fundamental accounting principle that for every debit, there must be an equal and opposite credit. A transaction in double-entry bookkeeping always affects at least two accounts, always includes at least one debit and one credit, and always has total debits and total credits that are equal. The purpose of double-entry bookkeeping is to allow the detection of financial errors and fraud. For example, if a business takes out a bank loan for $10,000, recording the transaction in the bank's books would require a DEBIT of $10,000 to an asset account called "Loan Receivable", as well as a CREDIT of $10,000 to an asset ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Ludovico Sforza
Ludovico Maria Sforza (; 27 July 1452 – 27 May 1508), also known as Ludovico il Moro (; 'the Moor'), and called the "arbiter of Italy" by historian Francesco Guicciardini,Opere inedite di Francesco Guicciardini etc, Storia fiorentina, dai tempi di Cosimo de' Medici a quelli del gonfaloniere Soderini, 3, 1859, p. 217 was an Italy, Italian nobleman who ruled as the Duke of Milan from 1494 to 1499. Although he was the fourth son and excluded from his family's succession, Ludovico was ambitious and managed to obtain dominion over Milan. He first assumed the regency from his sister-in-law Bona of Savoy, Bona, then took over from his deceased nephew Gian Galeazzo Sforza, Gian Galeazzo, whom some say he poisoned. Considered enlightened, generous, and peaceful, he became a patron of artists and writers. His court in ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Rule Of 72
In finance, the rule of 72, the rule of 70 and the rule of 69.3 are methods for estimating an investment's doubling time. The rule number (e.g., 72) is divided by the interest percentage per period (usually years) to obtain the approximate number of periods required for doubling. Although scientific calculators and spreadsheet programs have functions to find the accurate doubling time, the rules are useful for mental calculations and when only a basic calculator is available. These rules apply to exponential growth and are therefore used for compound interest as opposed to simple interest calculations. They can also be used for decay to obtain a halving time. The choice of number is mostly a matter of preference: 69 is more accurate for continuous compounding, while 72 works well in common interest situations and is more easily divisible. There are a number of variations to the rules that improve accuracy. For periodic compounding, the ''exact'' doubling time for an interes ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
University Of Perugia
The University of Perugia ( Italian ''Università degli Studi di Perugia'') is a public university in Perugia, Italy. It was founded in 1308, as attested by the Bull issued by Pope Clement V certifying the birth of the Studium Generale. The official seal of the university depicts Saint Herculan, one of the patron saints, and the rampant crowned griffin, which is the city symbol; they represent the ecclesiastical and civil powers, respectively, which gave rise to the university in the Middle Ages. History One of the "free" universities of Italy, it was elevated into a ''studium generale'' on September 8, 1308, by the Bull "Super specula" of Clement V. A school of arts existed by about 1200, in which medicine and law were soon taught, with a strong commitment expressed by official documents of the City Council of Perugia. Before 1300 there were several ''universitates scholiarum''. Jacobus de Belviso, a famous civil jurist, taught here from 1316 to 1321. By Bull on August 1, 131 ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
