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Amatino Manucci

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Title: Amatino Manucci  
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Subject: Italian accountants, Italian inventors, Double-entry bookkeeping system, List of Italian inventors
Collection: Italian Accountants, Italian Inventors, Year of Birth Missing, Year of Death Missing
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Amatino Manucci

Amatino Manucci was the inventor of double-entry bookkeeping.[1] Manucci was a partner in Giovanni Farolfi & Company, a merchant partnership based in Florence. Financial records that he kept for the firm's branch in Salon, Provence, survive from 1299-1300.[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] They are the oldest known extant examples of the double-entry system.[1] The double entry system is now studied in major Universities.


  1. ^ a b c d e 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

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