Benko Kotruljic or Benedikt Kotruljevic
Benko Kotruljic or Benedikt Kotruljevic The first known manual about book-keeping was Della mercatura e del mercante perfetto, (On merchantry and the perfect merchant) written in 1458 by Benko Kotruljic or Benedikt Kotruljevic (Benedictus de Cotrullis, born in Dubrovnik, 1416-1469). It is also the oldest known manuscript on double-entry. As such it precedes Luca Pacioli’s description of double-entry for no less than 36 years, so that Kotruljic’s priority is indisputable. Kotruljic’s famous 1464 manuscript on book-keeping, was printed in 1573…