The influence of Amatino Manucci and Luca Pacioli

This is the authors' abstract. We don't add key points for this paper.

Luca Pacioli (1494) published the first printed treatise on double entry bookkeeping. Amatino Manucci, as a partner in a Florentine company with branches in the south of France, kept a complex system of accounts (1299–1300) which are thought to be the earliest known to conform to double entry usage. The author considers the work of these two figures in its historical context, and thus their place in the history of double entry bookkeeping. The article was first delivered as a talk at Gresham College on 25 April 2008 as part of the BSHM–Gresham College History of Financial Mathematics meeting.