Cotrugli was born in the city of Ragusa (modern Dubrovnik), part of the Republic of Ragusa.
The earliest extant copy of his 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 Della mercatura e del mercante perfetto is followed by an appendix containing an inventory and many journal entries. It predates the description made by Luca Pacioli of the modern double-entry system in his Summa de Arithmetica of 1494.
He died in Aquila, in the Kingdom of Naples.
- Basil S. Yamey (1994). "Benedikt Kotruljević on bookkeeping (1458)". Accounting, Business & Financial History 4(1): 43-50.
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