Amatino Manucci

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. 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. 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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