{"product_id":"2026100010941-secondhand-particularis-de-computis-et-scripturis","title":"Particularis De Computis Et Scripturis","description":"\u003cp\u003e\u003cbr\u003e\u003cb\u003eCondition remarks:\u003c\/b\u003e\u003cbr\u003eBook: Very good\u003cbr\u003eJacket: No dust jacket - cloth\/board in good condition\u003cbr\u003ePages: Good\u003cbr\u003eMarkings: Previous owner\u003c\/p\u003e\u003cp\u003eIn 1494, a Franciscan friar named Luca Pacioli published a mathematical compendium that would quietly revolutionise the commercial world forever. Particularis de Computis et Scripturis — the treatise on accounts and writings — stands as the foundational text of modern double-entry bookkeeping, first appearing as a section of Pacioli's monumental Summa de Arithmetica, Geometria, Proportioni et Proportionalità. This contemporary interpretation by Jeremy Cripps translates and contextualises Pacioli's seminal work for a modern readership, presenting the original merchant accounting system that became the universal language of business, commerce, and finance across five centuries.\n\nBeyond its practical significance, this text carries profound historical and intellectual weight, illustrating how Renaissance Italy forged the very infrastructure of capitalism through rigorous mathematical thought. Pacioli — a friend and collaborator of Leonardo da Vinci — argues with elegant clarity for a system of ledgers, journals, and memoranda that mirrors the rational ordering of the universe itself. Cripps' interpretation bridges the gulf between a fifteenth-century Venetian counting house and the global economies of today, making this an indispensable volume for historians of commerce, accounting professionals, and anyone who wonders how the modern world learned to keep score.\u003c\/p\u003e","brand":"Secondhand Stock","offers":[{"title":"Default Title","offer_id":50572267815131,"sku":"2026100010941-SECONDHAND","price":300.0,"currency_code":"AUD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0523\/7646\/9701\/files\/87bde935-8b02-45f8-b85b-fcf8241575ff.png?v=1791166152","url":"https:\/\/bookgrocer.com\/products\/2026100010941-secondhand-particularis-de-computis-et-scripturis","provider":"Book Grocer","version":"1.0","type":"link"}