2018-05-22

First Accounting Handbook

Luca Pacioli, the mathematician who instructed Leonardo da Vinci and for a time lived in the same house, hand-wrote a remarkable textbook, the Tractatus mathematicus ad discipulos perusinos, for his students at the University of Perugia, where Pacioli taught from 1477 to 1480.

This celebrated source-book of merchant arithmetic, preserved as Vat.lat.3129 at the Vatican Library, is seen as the start of the formal study of accounting. A color scan has just been presented online, replacing a murky black and white image on the library portal. It is among the most celebrated items to emerge from the digitization program in the past week. Below is the full list of 107 items:
  1. Barb.gr.283,
  2. Barb.lat.3867,
  3. Chig.L.IV.106.pt.A,
  4. Ott.lat.349,
  5. Ott.lat.3371,
  6. Vat.gr.1159,
  7. Vat.gr.1229,
  8. Vat.lat.2261,
  9. Vat.lat.2268,
  10. Vat.lat.2269,
  11. Vat.lat.2314, Summa Hostiensis with notable arbor juris diagrams:
  12. Vat.lat.2321,
  13. Vat.lat.2331,
  14. Vat.lat.2352,
  15. Vat.lat.2377,
  16. Vat.lat.2402,
  17. Vat.lat.2405,
  18. Vat.lat.2409,
  19. Vat.lat.2425,
  20. Vat.lat.2451,
  21. Vat.lat.2463 (Upgraded to HQ),
  22. Vat.lat.2480,
  23. Vat.lat.2674,
  24. Vat.lat.2682,
  25. Vat.lat.2684,
  26. Vat.lat.2702,
  27. Vat.lat.2745,
  28. Vat.lat.2830,
  29. Vat.lat.2840,
  30. Vat.lat.2848,
  31. Vat.lat.2849,
  32. Vat.lat.2857,
  33. Vat.lat.2895,
  34. Vat.lat.2902,
  35. Vat.lat.2945,
  36. Vat.lat.2990,
  37. Vat.lat.2995,
  38. Vat.lat.3028,
  39. Vat.lat.3048 (Upgraded to HQ),
  40. Vat.lat.3051,
  41. Vat.lat.3053,
  42. Vat.lat.3058 (Upgraded to HQ),
  43. Vat.lat.3059,
  44. Vat.lat.3062,
  45. Vat.lat.3067,
  46. Vat.lat.3068,
  47. Vat.lat.3069,
  48. Vat.lat.3070, See eTK
  49. Vat.lat.3076 (Upgraded to HQ),
  50. Vat.lat.3079,
  51. Vat.lat.3080,
  52. Vat.lat.3082 (Upgraded to HQ),
  53. Vat.lat.3084,
  54. Vat.lat.3086,
  55. Vat.lat.3088, See eTK
  56. Vat.lat.3089,
  57. Vat.lat.3095,
  58. Vat.lat.3099, See eTK
  59. Vat.lat.3101 (Upgraded to HQ), See eTK
  60. Vat.lat.3103, See eTK
  61. Vat.lat.3104,
  62. Vat.lat.3105,
  63. Vat.lat.3107, an almanac for Pope Paul II by Nicholas Germanus. See eTK. This was exhibited in the Rome Reborn show, and Anthony Grafton's catalog calls it an "uncommonly beautiful example of an almanac, computed for the years 1466 to 1484". Here is the partial solar eclipse on April 26, 1473 predicted and illustrated:
  64. Vat.lat.3109,
  65. Vat.lat.3111,
  66. Vat.lat.3112 (Upgraded to HQ),
  67. Vat.lat.3113,
  68. Vat.lat.3114,
  69. Vat.lat.3116,
  70. Vat.lat.3117,
  71. Vat.lat.3118 (Upgraded to HQ),
  72. Vat.lat.3119,
  73. Vat.lat.3121, See eTK
  74. Vat.lat.3122 (Upgraded to HQ),
  75. Vat.lat.3124 (Upgraded to HQ),
  76. Vat.lat.3126,
  77. Vat.lat.3127,
  78. Vat.lat.3129 (Upgraded to HQ), Luca Pacioli (above)
  79. Vat.lat.3130 (Upgraded to HQ),
  80. Vat.lat.3133,
  81. Vat.lat.3134 (Upgraded to HQ),
  82. Vat.lat.3135,
  83. Vat.lat.3137,
  84. Vat.lat.3141 (Upgraded to HQ),
  85. Vat.lat.3146,
  86. Vat.lat.3152,
  87. Vat.lat.3154,
  88. Vat.lat.3155,
  89. Vat.lat.3158,
  90. Vat.lat.3160,
  91. Vat.lat.3162,
  92. Vat.lat.3163,
  93. Vat.lat.3164,
  94. Vat.lat.3166, See eTK
  95. Vat.lat.3167,
  96. Vat.lat.3168 (Upgraded to HQ),
  97. Vat.lat.3172,
  98. Vat.lat.3177,
  99. Vat.lat.3178,
  100. Vat.lat.3179,
  101. Vat.lat.3182,
  102. Vat.lat.3209,
  103. Vat.lat.3211 (Upgraded to HQ),
  104. Vat.lat.3213 (Upgraded to HQ),
  105. Vat.lat.3240,
  106. Vat.lat.3769,
  107. Vat.lat.3839 (Upgraded to HQ),
This is Piggin's Unofficial List number 161. Thanks to @gundormr for harvesting. If you have corrections or additions, please use the comments box below. Follow me on Twitter (@JBPiggin) for news of more additions to DigiVatLib.

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