Benedetto Cotrugli Вђ“ The Book Of The Art Of Tra... Direct

(originally Libro de l'arte de la mercatura ) is a seminal work written in 1458 by the Ragusan (modern-day Dubrovnik) merchant and diplomat Benedetto Cotrugli . It is recognized as the first systematic treatise on trade and includes the earliest known scholarly mention of double-entry bookkeeping , predating Luca Pacioli’s famous work by 36 years. Core Themes and Structure

The book is divided into four distinct sections that outline the life and ethics of the "Perfect Merchant": Benedetto Cotrugli – The Book of the Art of Tra...

: Covers practical aspects like accounting, insurance, barter, and cash/credit transactions. (originally Libro de l'arte de la mercatura )

: He defined "mercatura" (trade) as a discipline practiced for both the preservation of mankind and the hope of gain. Benedetto Cotrugli – The Book of the Art of Tra...