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单词 luca pacioli
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Luca Pacioli


Pacioli, Luca

 

Born circa 1445; died after 1509. Italian mathematician; mathematics teacher.

In 1494, Pacioli published Summa de arithmetica, geometria, proportions et proportionalita, a work dealing with arithmetic operations and with algebraic equations and the application of such equations to geometry. Under the influence of his friend Leonardo da Vinci, he spent the years from 1496 to 1499 writing De divina proportione (published 1509). This treatise contains a theory of geometric proportions, notably the rules for the golden section—the division of a line in extreme and mean ratio.

REFERENCE

Cantor, M. Vorlesungen über Geschichte der Mathematik, 2nd ed., vol. 2. Leipzig, 1913.

Luca Pacioli


Luca Pacioli

A Franciscan friar who is widely regarded as the father of modern accounting. While he did not invent double-entry bookkeeping, he was the first to write a treatise on it. He was also the first to describe balance sheets and income statements. He famously said, "A person should not go to sleep at night until the debits equal the credits." He died in 1517.
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