The International Institute of CPAs
Founded in 2003, incorporated in the State of Delaware as the Institute of Certified Public Accountants in 2008, is promoting the general interests of
international certified public accountants and the public interest in the relevance, reliability, timeliness, and faithfulness of financial repesentation
under IICPA SuperGAAP®, signifying dynamic forward-looking auditing and reporting standards, ON THIS
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Right: "NASA Scientists Discover Earth's Second Moon" Elite Reader.
Last updated 2017-03-20
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and INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANT SM of the
International Institute of Certified Professional Accountants®
are global umbrella and unified lifetime designations for international professional Chartered Accountants, Certified
and Public Accountants, Internal Auditors, Management Accountants, Tax Accountants, Enrolled Agents, Financial and Strategric Management Consultants, and other professional
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ICPA PROFESSIONAL ® and INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANT SM
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Things Which Should Be Entered in the Books of the Merchants.
Of all the cash that you might have, if it is your own-that is, that you might have earned at different times in the past, or which might have been bequeathed to you by your dead relatives or given you as
a gift from some Prince, you shall make yourself creditor (creditore te medesima), and make cash debitor. As to all jewelry or goods which might be your own-that is, that you may have got through business
or that might have been left you through a will or given to you as a present, you must value them in cash and make as many accounts as there are things and make each debitor by saying: For so many, etc.,
of which I find myself possessed on this day, so many denari, posted credit entry at such and such page; and then you make creditor your account (tuo conto), that is yourself (medesimo), with the amount
of each of these entries. But remember these entries should not be for less than ten ducats each, as small things of little value are not entered in the
Ledger... Luca Pacioli (1494), "The Rules of Double Entry Bookkeeping. Particularis de computis et scripturis"
Fra Luca Bartolomeo de Pacioli (sometimes Paccioli or Paciolo; 1445-1517) was an Italian mathematician, Franciscan friar, collaborator with Leonardo da Vinci, and seminal contributor to the field now
known as accounting. Summa de arithmetica, geometria, proportioni et proportionalita (Venice 1494) is a textbook written for use in the schools of Northern Italy. It was a synthesis of the
mathematical knowledge of his time, including the first published description of the method of bookkeeping that Venetian merchants used during the Italian Renaissance known as the double-entry
Left: Portrait of Luca Pacioli and his assistant. Painting traditionally attributed to Jacopo de' Barbari 1495.
Order Book: Luca Pacioli (1494),
"The Rules of Double-Entry Bookkeeping. Particularis de computis et scripturis."
Translated by John B. Geijsbeek (1914). Republshed 2010 by IICPA Publications. Pbk. 108 pages, $6.75 -
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