Contabilización de Operaciones Comerciales y Financieras

[pic 1]

SERVICIO NACIONAL DE APRENDIZAJE

CENTRO INDUSTRIAL Y DE ENERGÍAS ALTERNATIVAS

REGIONAL GUAJIRA

Crónica GA2-240202501-AA2-EV01

Contabilización de Operaciones Comerciales y Financieras

Ficha: 2721625

INSTRUCTOR:

MANUEL ALEJANDRO GOMEZ ANDRADE

APRENDIZ:

SANDRA MILENA ALZATE VASQUEZ

29 Junio de 2023

Fray Luca Paccioli (1445-1514)

Occupation: Friar, mathematician, economist, accountant, university professor, inventor, and priest

Area: Theology, Franciscan spirituality and mathematics

Italian mathematician, born in Sansepolcro province of Umbria, Tuscany, Italy. Pacioli became more and more passionate about mathematics and while working in different workshops, either as a leather tanner's assistant or as a blacksmith's assistant, he perfected, by himself, studying and becoming a very good mathematician. In 1475, when Pacioli was only thirty years old, his fame as a teacher of accounting and as a mathematician was already very great and he was invited to be a professor at the University of Perugia.

In 1949 Pacioli published his famous book Summa de Arithmetic, Geometry, Proportion and Proportionality. The Summa made Pacioli a celebrity and secured him a place in history as "The Father of Accounting." The Summa was possibly the most widely read work on mathematics in all of Italy, and one of the first books printed on Gutenberg's press.

Years later, Luca Pacioli was already considered one of the best accounting teachers in all of Italy and was hired by the Duke of Florence to work at court as treasurer. There he met Leonardo da Vinci and was perhaps one of his best friends, to the point that Leonardo always illustrated his books and texts. Da Vinci illustrated Pacioli's manuscript De Divina Proportione (“Of the Divine Proportion”), second in importance.

He dedicated his life to mathematics and in particular to commercial mathematics. He invented new procedures for addition, subtraction, multiplication, and well, maybe it's enough to say that the way we divide today is another Luca Pacioli invention.

...