The Rules of Double-entry Bookkeeping: Particularis De Computis Et Scripturis

Luca Pacioli's (1494) historic treatise on double-entry bookkeeping entitled "Particularis de computis et scripturis" (About accounts and other writings) is the first published book on present-day double-entry bookkeeping, a historic document that was a bestseller at its time printed on the Gutenberg press, providing a detailed description of Venetian bookkeeping. The treatise is contained in his work "Summa de arithmetica, geometria, proportioni et proportionalita".