Benedetto Cotrugli Вђ“ The Book Of The Art Of Tra... 〈UPDATED • TUTORIAL〉

(originally Libro de l'arte de la mercatura ) is a seminal work written in 1458 by the Ragusan (modern-day Dubrovnik) merchant and diplomat Benedetto Cotrugli . It is recognized as the first systematic treatise on trade and includes the earliest known scholarly mention of double-entry bookkeeping , predating Luca Pacioli’s famous work by 36 years. Core Themes and Structure

: Focuses on a merchant's spiritual commitments and the moral foundation required for an honest life. Benedetto Cotrugli вЂ“ The Book of the Art of Tra...

Cotrugli’s work goes beyond technical instruction to advocate for the merchant's legitimacy in society. (originally Libro de l'arte de la mercatura )

: Described as a man of letters, a diplomat, and a rhetorician who must remain prudent and ethical. Benedetto Cotrugli вЂ“ The Book of the Art of Tra...