Sometimes, but erroneously, considered the inventor of double-entry bookkeeping, Amatino Manucci was a partner in Giovanni Farolfi & Company, a merchant partnership based in Florence. Financial records that he kept for the firm's branch in Salon, Provence, survive from 1299-1300. Although these records are incomplete, they show many of the signs associated with double-entry bookkeeping, including the use of debits and credits and duality of entries. They may therefore be the oldest extant examples of the double-entry system[1].
References
^ G. A. Lee (1977), "The Coming of Age of Double Entry: The Giovanni Farolfi Ledger of 1299-1300", Accounting Historians Journal, 4(2): 79-95
