The Rules of Double-Entry Bookkeeping: Particularis de computis et scripturis
Luca Pacioli (1445-1517) was Chair of Mathematics at the University of Perugia. He was appointed by Pope Leo X in 1514 as Professor of Mathematics at Sapienza University of Rome, a position of the highest ranking. Pacioli was a teacher of Leonardo da Vinci (1452-1519).