Luca Pacioli

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Image:Pacioli.jpg Fra Luca Bartolomeo de Pacioli (sometimes Paciolo) (1445–1514) was an Italian mathematician and Franciscan friar. He was also called Luca di Borgo after his birthplace, Borgo San Sepolcro, Tuscany.

Luca Pacioli studied in Venice and Rome and became a Franciscan friar in the 1470s. He was a travelling mathematics teacher until 1497, when he accepted an invitation by Lodovico Sforza to work in Milan. There he collaborated with Leonardo da Vinci. Pacioli published several works on mathematics, including:

  • Summa de arithmetica, geometrica, proportioni et proportionalita (Venice 1494), a synthesis of the mathematical knowledge of his time.
  • Geometry (1509), a Latin translation of Euclid.
  • Divina proportione (Venice 1509), a work on mathematical and artistic proportion.

Summa de arithmetica... included the first published description of the Venetian method of keeping accounts, known as Double-entry book-keeping. For this accomplishment, Luca Pacioli is widely regarded as the "Father of Accounting".While Luca Pacioli is often called the "Father of Accounting," he did not invent the system. Instead, he simply described a method used by merchants in Venice during the Italian Renaissance period. His system included most of the accounting cycle as we know it today. For example, he described the use of journals and ledgers, and he warned that a person should not go to sleep at night until the debits equalled the credits! His ledger included assets (including receivables and inventories), liabilities, capital, income, and expense accounts. He demonstrated year-end closing entries and proposed that a trial balance be used to prove a balanced ledger. Also, his treatise alludes to a wide range of topics from accounting ethics to cost accounting.

Leonardo da Vinci drew the illustrations of the regular solids published in Divina proportione while he lived with and took mathematics lessons from Pacioli. The work discusses the mathematics of the golden ratio and its application in architecture. Da Vinci's drawings are probably the first illustrations of skeletonic solids which allowed an easy distinction between front and back. The work also discusses the use of perspective by painters such as Piero della Francesca, Melozzo da Forlì and Marco Palmezzano.

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References

  • Pacioli, Luca. Divina Proportione, Luca Paganinem de Paganinus de Brescia (Antonio Capella) 1509, Venice
  • Taylor, Emmet, R. No Royal Road: Luca Pacioli and his Times (1942)


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External links

de:Luca Pacioli fr:Luca Pacioli it:Luca Pacioli hu:Luca Pacioli lt:Lukas Pačiolis nl:Luca Pacioli ja:ルカ・パチョーリ ru:Пачоли, Лука sv:Luca Pacioli

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