Development and spread of double-entry bookkeeping in Italian commercial cities (c. 1290–1500)

1. Farolfi firm ledger shows early double entry

   Jan 1, 1299Labels: Giovanni Farolfi, Florence ledger

   • Accounting Historians
   • History Accounting

2. Farolfi ledger continues into following year

   Jan 1, 1300Labels: Giovanni Farolfi, Provence branch

   • Accounting Historians
   • History Accounting

3. Genoa’s Messari accounts document full system

   Jan 1, 1340Labels: Genoa Messari, public accounts

   • History Accounting

4. Datini companies build large-scale merchant archives

   Jan 1, 1363Labels: Francesco Datini, merchant network

   • Datini Institute

5. Datini’s death leaves a preserved business record

   Aug 16, 1410Labels: Francesco Datini, Prato foundation

   • Datini Institute

6. Cotrugli writes merchant manual describing double entry

   Jan 1, 1458Labels: Benedetto Cotrugli, merchant manual

   • De Computis
   • Cotrugli Bio

7. Earliest known copy of Cotrugli manuscript is dated

   Jan 1, 1475Labels: Cotrugli copy, manuscript 1475

   • De Computis
   • Cotrugli Bio

8. Treviso Arithmetic reflects merchant math education

   Jan 1, 1478Labels: Treviso Arithmetic, Venetian abacus

   • Treviso Arithmetic

9. Pacioli prints the Venetian method in Summa

   Nov 10, 1494Labels: Luca Pacioli, Summa 1494

   • ICAEW
   • Christie s

10. Double entry becomes more teachable and repeatable

    Jan 1, 1500Labels: Double-entry practice, late 15th

    • ICAEW
    • QMUL Project

11. Manzoni publishes major post-Pacioli double-entry manual

    Jan 1, 1534Labels: Domenico Manzoni, post-Pacioli manual

    • Accountingin

12. Cotrugli’s manual is printed, extending its reach

    Jan 1, 1573Labels: Cotrugli print, Venice edition

    • De Computis
    • Cotrugli Work