1494 CE
Pacioli and the first printed exposition of double-entry bookkeeping
Money, banking & finance · Contabilidad y crédito
Luca Pacioli’s Summa, published in Venice in 1494, included the first known printed exposition of double-entry bookkeeping. The publication disseminated and fixed practices already used by merchants; it did not invent all double entry or by itself turn accounting into a universal financial system.
Precision, calendar, and review
- Start
- year · no uncertainty qualifier in this record
- Calendar and convention
- Historical-era years; the source calendar is not identified. No conversion of days is assumed.
- Year zero
- The scale goes from 1 BCE to 1 CE without year zero. Changing era names changes labels only.
- Documentary review
- Date not recorded
Reading the date: point event.
Sources
- www.icaew.com (opens in a new tab)
Source provenance and scope
- Publication date
- 2017-01-03
- What this date describes
- The cited source or edition; it may postdate the historical event.
- Bibliographic date checked
- 2026-09-23
The correspondence between this reference and individual claims has not yet been itemized.
This record is an editorial synthesis. Consult the sources to check claims and their limits. Chronological relationships alone do not establish causation.