Su[m]ma de arithmetica geometria proportioni [et] proportionalita. : Continentia de tutta lopera..
Pacioli, Luca,approximately 1445-1517.
Institute of Chartered Accountants in England and Wales.Library,former owner.StEdNL ICAS.F64
Society of Accountants in Aberdeen,former owner.StEdNL ICAS.F64
[Venice : Paganino Paganini,
1494.]
Notable for including the first published description of double-entry bookkeeping methodology as practiced by Venetian merchants during the Italian Renaissance.
Text in Italian; dedication and some captions in Latin.
Numerous errors in foliation: in the first sequence leaf 6 is '9', 13 is '15', 14 is '15', 15 is '16', 20 is '10', 23 is '24', 35 is '34', 45 is '46', 57 is '64', 167 is '168', and both 211 and 212 are given as '981'. In the second sequence leaf 22 is '19', 33 is '40' and 45 is '44'.
The author is named in several places, including head of leaf a1 recto: Ad illustrissimum Principem Gui. Vbaldum Vrbini Duce[m] Montis feretri ... Fratris Luce de Burgo [i.e. Luca Pacioli] sancti Sepulchri: Ordinis mino[rum] sacre theologie magistri. In artem arithmetice: [et] geometrie. Prefatio.
First colophon on the verso of leaf 224: Et si sequenti p[ar]ti p[ri]ncipali Geo[metri]e finis decima nouembris i[m]positus fuerit: huic tamen p[ar]ti die vigesima eiusdem i[m]positus fuit. Mo.cccc.lxliiij. Per eosdem correctorem [et] impressorem vt i[n] fine Geo[metri]e h[uic].
Second colophon on p. 76: Peruenuti ... al desiderato fine de lo i[n]te[n]to nostro in questa vtilissima op[er]a co[m]me[n]c[i]ato ... opifitio del prudente homo Paganino de Paganini da Brescia. Nella excelsa cita de vinegia ... Negli a[n]ni de nostra salute M.cccc.lxliiij. adi. 10. de noue[m]bre ... de Venitiani.
Goff
ISTC
BM 15th cent.,
Abacus: a journal of accounting and business studies,
Notable for including the first published description of double-entry bookkeeping methodology as practiced by Venetian merchants during the Italian Renaissance.
The front pastedown has the bookplate of The Institute of Chartered Accountants in Edinburgh. The inkstamp of the Institute of Chartered Accountants [in England and Wales] Library is on the title page. The verso of the front free endpaper has the following manuscript inscription: "Notes. 1. In 1926 the English Institute of Chartered Accountants had three spare copies of Pacioli's work and made offer of one to the Society of Accountants in Aberdeen at the price of Ł10, which offer was accepted. The copy thus acquired was of the second edition published in 1523. 2. In 1933 the English Institute found they had disposed of all their copies of the second edition and offered to this Society a first edition (this book) published in 1494, in exchange for our 2nd edition above mentioned. This was agreed to and the exchange carried out. On the cover is the crest of the Institute. The Society of Accountants in Aberdeen / Aberdeen 17th Nov. 1933. John Reid, Seq.
The front pastedown has the bookplate of The Society of Accountants in Edinburgh. Manuscript insciption on the title page reads "Fra Luce de Borgo S. Sepulcri Aritmetica ed geom[???] {Itagliano in carat gotico} in venegia per paganino de Paganini bresciano 1494. in fol. Biblioteca [????] nini a fol. 215/6".
Bound in red leather with three gilt bands forming a border along the edges of both the top and bottom boards. The top board features the gilt emblem of The Institute of Chartered Accountants in England and Wales. The spine features five raised bands with gilt lettering in the second and fourth compartments and a floral emblem in the others. The leather along the edges of both the front and back pastedowns features a gilt floral edge roll pattern and the endpapers are marbled. The text block has gilt edges.
The text block has been decorated in an alternating red and blue pattern.
Business mathematics
Arithmetic
Bookkeeping
Geometry
Ratio and proportion