Amatino Manucci

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Amatino Manucci gave us the earliest extant accounting of double-entry bookkeeping.[1] Manucci kept the accounts for Giovanni Farolfi & Company, a merchant partnership based in Nîmes, France. The writing, entirely in Manucci’s hand, is neat, legible, and mostly well preserved.[2] 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."[2]


  1. ^ a b c d 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. ^ a b 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.