Cotrugli's manuscript titled which work contains a brief description of the double-entry bookkeeping and was never printed?

• A. Della Marcatura et del Mercante Perfetto
• B. De Computis et Scripturis
• C. Summa de Arithmetica
• D. The Great Roll of the Exchequer

Answer: (A)

Understanding early descriptions of double-entry bookkeeping helps identify where Cotrugli described the method. In Cotrugli’s manuscript Della mercatura et del mercante perfetto, there is a brief treatment of double-entry bookkeeping showing how transactions are recorded with simultaneous debits and credits and balanced across the ledger. This work remained in manuscript form and was never printed in Cotrugli’s lifetime, which is why it’s noted as never having been printed. By contrast, the well-known printed description of double-entry we often cite comes from Luca Pacioli’s Summa de arithmetica, which was published and widely distributed. The other titles listed are either associated with different authors or contexts and do not match Cotrugli’s unprinted manuscript that includes the brief double-entry description.