Benedetto cotrugli on double entry Bookkeeping
DOI:
https://doi.org/10.26784/issn.1886-1881.v15i2.332Palabras clave:
Benedetto Cotrugli, Art of Trade, Bookkeeping manuscriptResumen
: (Benedetto Cotrugli sulla contabilità in Partita Doppia) In 1458, a former international
merchant, Benedetto Cotrugli, wrote a 200-page manual on how to be a successful merchant: Libro
de Larte dela Mercatura (Book of the Art of Trade). It included a 5-page chapter on double entry
bookkeeping, something never previously preserved in written form. The earliest known copy of
this book dates from 1475. This paper provides an overview of the book and of Cotrugli; and it
presents new English and Italian translations of Cotrugli’s chapter on double entry bookkeeping.
These differ from previous translations in that they are based solely on the earliest copy of
Cotrugli’s book from 1475. The English translation is also the first to have been prepared by an
accountant enabling the description of entries in account books to be in the form Cotrugli intended.
This is the first of two contributions made by this paper. The second is that it identifies Cotrugli’s
chapter as a first stage in the training of a bookkeeper, where a broad introduction to the subject is
laid down as a foundation for further study or practical experience.
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