Benedetto Cotrugli
Encyclopedia
Benedikt "Beno" Kotruljević (also Benedetto Cotrugli; 1416, Dubrovnik
- 1469, Aquila
) was a Dubrovnik merchant, economist, scientist, diplomat and humanist. He was born in Dubrovnik
in the Republic of Dubrovnik and died in Aquila
in the Kingdom of Naples
.
As a diplomat of the Kingdom of Naples, he spent some 15 years in the Court of Naples
where he led many discussions and polished his thoughts on humanist subjects.
The earliest extant copy of the Kotruljević manuscript
Libro de l'Arte de la Mercatura (Book on the Art of Trade) is kept in the National Library of Malta and is dated 1475, although the original manuscript was dated 1458. The text of his 1458 manuscript
is followed by an appendix containing an inventory and many journal entries. It predates the description, not invention, by Luca Pacioli
of the modern double-entry system in his Summa de Arithmetica of 1494.
Dubrovnik
Dubrovnik is a Croatian city on the Adriatic Sea coast, positioned at the terminal end of the Isthmus of Dubrovnik. It is one of the most prominent tourist destinations on the Adriatic, a seaport and the centre of Dubrovnik-Neretva county. Its total population is 42,641...
- 1469, Aquila
L'Aquila
L'Aquila is a city and comune in central Italy, both the capital city of the Abruzzo region and of the Province of L'Aquila. , it has a population of 73,150 inhabitants, but has a daily presence in the territory of 100,000 people for study, tertiary activities, jobs and tourism...
) was a Dubrovnik merchant, economist, scientist, diplomat and humanist. He was born in Dubrovnik
Dubrovnik
Dubrovnik is a Croatian city on the Adriatic Sea coast, positioned at the terminal end of the Isthmus of Dubrovnik. It is one of the most prominent tourist destinations on the Adriatic, a seaport and the centre of Dubrovnik-Neretva county. Its total population is 42,641...
in the Republic of Dubrovnik and died in Aquila
L'Aquila
L'Aquila is a city and comune in central Italy, both the capital city of the Abruzzo region and of the Province of L'Aquila. , it has a population of 73,150 inhabitants, but has a daily presence in the territory of 100,000 people for study, tertiary activities, jobs and tourism...
in the Kingdom of Naples
Kingdom of Naples
The Kingdom of Naples, comprising the southern part of the Italian peninsula, was the remainder of the old Kingdom of Sicily after secession of the island of Sicily as a result of the Sicilian Vespers rebellion of 1282. Known to contemporaries as the Kingdom of Sicily, it is dubbed Kingdom of...
.
As a diplomat of the Kingdom of Naples, he spent some 15 years in the Court of Naples
Naples
Naples is a city in Southern Italy, situated on the country's west coast by the Gulf of Naples. Lying between two notable volcanic regions, Mount Vesuvius and the Phlegraean Fields, it is the capital of the region of Campania and of the province of Naples...
where he led many discussions and polished his thoughts on humanist subjects.
The earliest extant copy of the Kotruljević manuscript
Manuscript
A manuscript or handwrite is written information that has been manually created by someone or some people, such as a hand-written letter, as opposed to being printed or reproduced some other way...
Libro de l'Arte de la Mercatura (Book on the Art of Trade) is kept in the National Library of Malta and is dated 1475, although the original manuscript was dated 1458. The text of his 1458 manuscript
Della mercatura e del mercante perfetto
Della mercatura e del mercante perfetto written by Benedikt Kotruljević around 1400 was the first bookkeeping manuscript and trade manual. It also goes by the names Of commerce and the perfect merchant, On merchantry and the perfect merchant and On trade and the perfect dealer.- History :Several...
is followed by an appendix containing an inventory and many journal entries. It predates the description, not invention, by Luca Pacioli
Luca Pacioli
Fra Luca Bartolomeo de Pacioli was an Italian mathematician, Franciscan friar, collaborator with Leonardo da Vinci, and seminal contributor to the field now known as accounting...
of the modern double-entry system in his Summa de Arithmetica of 1494.