I think your 15th century date is for a book describing double-entry bookkeeping, https://en.wikipedia.org/wiki/Della_mercatura_e_del_mercante_perfetto https://

I think your 15th century date is for a book describing double-entry bookkeeping, https://en.wikipedia.org/wiki/Della_mercatura_e_del_mercante_perfetto https://en.wikipedia.org/wiki/Della_mercatura_e_del_mercante... Regarding its invention, https://en.wikipedia.org/wiki/Double-entry_bookkeeping#History https://en.wikipedia.org/wiki/Double-entry_bookkeeping#Histo... says: > The earliest extant accounting records that follow the modern double-entry system in Europe come from Amatino Manucci, a Florentine merchant at the end of the 13th century. and lists precursors under "Other claimants".