| 词条 | Benedetto Cotrugli |
| 释义 |
Benedetto Cotrugli ({{lang-hr|Benedikt "Beno" Kotruljević}}; 1416–1469) was a Ragusan merchant, economist, scientist, diplomat and humanist. LifeCotrugli was born in the city of Ragusa (modern Dubrovnik), part of the Republic of Ragusa. As a diplomat of the Kingdom of Naples, he spent some 15 years in the Court of Naples where he led many discussions and polished his thoughts on humanist subjects. He died in Aquila, in the Kingdom of Naples. Surviving manuscriptsThe earliest extant copy of Cotrugli's manuscript Libro de l'Arte de la Mercatura (Book on the Art of Trade) is kept in the National Library of Malta and is dated 1475, although the original manuscript was dated 1458.[1] The text of his 1458 manuscript Della mercatura e del mercante perfetto is followed by an appendix containing an inventory and many journal entries. It contains an early description of the double-entry bookkeeping system,[2][3] predating the description made by Luca Pacioli in his Summa de arithmetica of 1494. HeritageIn 2007 the Croatian state devoted a silver 150 kuna commemorative coin to Cotrugli. Cotrugli is the patron of the Cotrugli business school, with branches in Zagreb, Belgrade and Ljubljana. Notes1. ^Basil S. Yamey (1994). "Benedikt Kotruljević on bookkeeping (1458)". Accounting, Business & Financial History 4(1): 43-50. 2. ^{{cite web|url=http://www.croatianhistory.net/etf/et22a1.html|title=History of Croatian|first=Darko|last=Zubrinic|publisher=|accessdate=26 December 2016}} 3. ^{{cite web|url=http://www.croatianhistory.net/etf/siesc2.html|title=SIESC Croatia 2|publisher=|accessdate=26 December 2016}} BIBLIOGRAPHY
8 : 1416 births|1469 deaths|People from the Republic of Ragusa|Croatian Renaissance humanists|15th-century diplomats|15th-century merchants|15th-century businesspeople|People from Dubrovnik |
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