Amatino Manucci was a merchant based in Nîmes, France, in the last 13th century, whose work includes the earliest extant accounting of double-entry bookkeeping,[1][2] although he is not credited for inventing this accounting technique.

Manucci kept the accounts for Giovanni Farolfi & Company, a merchant partnership based in Nîmes, France. Manucci was a partner for the Salon, South of France branch. The writing, entirely in Manucci's hand, is neat, legible, and mostly well-preserved.[3] Financial records from 1299—1300 survive that he kept for the firm's branch in Salon, Provence.[1] Although these records are incomplete, they show enough detail to be identified as double-entry bookkeeping.[1] These details include the use of debits and credits and duality of entries.[1] "No more is known of Amatino Manucci, than this ledger that he kept."[3]

References

  1. 1 2 3 4 G. A. Lee (1977), "The Coming of Age of Double Entry: The Giovanni Farolfi Ledger of 1299-1300", Accounting Historians Journal, 4(2): 79-95
  2. ↑ "Part One - 'The Influence of Amatino Manucci and Luca Pacioli' and 'Louis Bachelier and his Theory of Speculation'". www.gresham.ac.uk. Retrieved 15 March 2018.
  3. 1 2 Smith, Fenny (2008). "The Influence of Amatino Manucci and Luca Pacioli". BSHM Bulletin: Journal of the British Society for the History of Mathematics. Taylor & Francis Group. 23: 143–156.
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