Luca Pacioli, "Treatise on akhawunti kanye namarekhodi." Luca Pacioli: Biography

Ingxenye ebalulekile isimiso sezomnotho yesimanje wenza ezimali. Njengoba kuboniswa okuhlangenwe nakho zomlando, imibono mayelana imali kanye ukusakazwa kwalo kukhona isixhumanisi inextricable ne ekhona ngendlela kwezomnotho zokuphila. With ukuthuthukiswa isimo kunesidingo nokumisa futhi lula ukusebenza kwezimali. A indima enkulu kakhulu ekuletheni isixazululo sale nkinga ukwenze Luca Pacioli - the "Ubaba" accounting. Okulandelayo, thola ukuthi iyini inzuzo izibalo.

Luca Pacioli: Biography

Yazalwa ngo-1445 e-Apennines, edolobheni elincane Borgo Sansepolcro. Ngisho umfana wakhe wathunyelwa esigodlweni sezindela sangakubo ukufunda umculi. Ngo 1464 Luca Pacioli kuhanjiswe ku Venice. Kube wayehileleka imfundo amadodana abathengisi '. Senzeka ngaleso sikhathi ukuthi isingeniso yakhe yokuqala yokuphathwa kwezimali. I 1470th Luca Pacioli (izithombe sezibalo okusesihlokweni esithi) Lathuthela eRoma. Kube eqeda ubhala ebhukwinitifundvo yakhe izibalo kwezohwebo. Ngemva eRoma sezibalo iya iminyaka emithathu e-Naples. Kube washeshe wahileleka ukuhweba, kodwa kusobala ukuthi kwaba nhlanga zimuka nomoya. Eminyakeni 1475-76 waba indela futhi wajoyina oda Franciscan. Kusukela 1477 th Luca Pacioli wafundisa iminyaka engu-10 e-University of Perugia. Phakathi umsebenzi wayo ukuze ikhono layo ifundisa ngokuphindaphindiwe ezinophawu ukwanda amaholo. Ukusebenza eyunivesithi, wadala umsebenzi ezinkulu, isahluko esisodwa owawungumnyaka "Treatise on amarekhodi nama-akhawunti."

Sezibalo 1488th ushiye umnyango futhi baya eRoma. Njengoba kwakunjalo isimo Pietro Valletari (umbhishobhi) eminyakeni emihlanu ezayo. Ngo 1493rd Pacholi kuhanjiswe ku Venice. Lapha walungisa incwadi ukushicilelwa. Ngemva kokuphumula lumelele unyaka, Pacioli wathatha sihlalo we-University of eMilan, lapho waqala ukufundisa izibalo. Lapha ehlangana uLeonardo da Vinci kuba ngumngani wakhe. Ngo 1499th bathuthela Florence. Kube Pacioli wafundisa wezibalo iminyaka emibili. Ngemva kwalokho wasuka ku-Bologna. Kulomuzi esicishe sibe ingxenye yenkathi isabelomali wendawo wathunyelwa University of okuqukethwe. Ukwamukelwa wezibalo esikhundleni imali eningi futhi ohlonishwa esinjalo kubonisa ukuqashelwa yayo.

Eminyakeni embalwa kamuva e-Venice encwadini, eyabhalwa Luca Pacioli, "Treatise on akhawunti kanye namarekhodi." Usuku lokushicilela yalo msebenzi - e 1504. Ngu 1505 th sezibalo cishe ngabashiya lapho befundisa futhi kuhanjiswe ku Florence. Kodwa kule 1508th, waphinde wahamba Venice. Lapho, zanikeza izinkulumo zeningi. Nokho, umsebenzi wakhe oyinhloko kwakuwukushumayela ngesikhathi belungiselela ukushicilelwa inguqulo yakhe Euclid. Ngo 1509 wanyathelisa enye incwadi, eyabhalwa Luca Pacioli, - ". On the Ingxenye Kwaphezulu ' Ngo 1510-m sezibalo ebuyela ezweni lakubo futhi baba lwangaphambili esigodlweni sezindela sangakubo. Nokho, ukuphila kwakhe kwasuswa burdened nga ngalindelekile izingobe eminingi ye nomona. Lokhu kwaba isizathu ukuthi iminyaka emine waphinde waya eRome. Kube ayefundisa zezibalo Academy. Ngo umuzi ka-Luca Pacioli sabuya ngaphambi nje kokufa kwakhe - e-1517.

Umnikelo ekuthuthukiseni izibalo indlela

Ukuze ukuqonde ngokwengeziwe ukubaluleka incwadi, eyabhalwa Luca Pacioli ( "Treatise on akhawunti kanye namarekhodi"), kubalulekile ukuhlola izimiso babeka phansi kubo. Cishe zonke izazi zithi sezibalo ezihlongozwayo nenqubo khona ngaphambi kwakhe. Ngokwesibonelo, ungakwazi ungacabangi ukuthi Luca Pacioli - ngekungena double. It yayikhona ngaphambi kwakhe. Kulokhu, nawu umbuzo, uyini umnikelo wezibalo kulesi simo? Ngokungafani nabantu besikhathi sakhe, Pacioli Babekholelwa ukuthi yonke into ebaluleke iye yasungulwa ngaphambili. Umsebenzi eziyisisekelo ososayensi wabona ngendlela lekahle ukuqeqeshwa ukwakhiwa Yiqiniso. Pacioli akazange ukucabanga imisebenzi yesayensi awanakufundwa inqubo Pedagogical. Ngakho-ke, efundisa umsebenzi uye abe ingxenye eyinhloko yokuphila kwakhe.

Ukubuka kwadingeka Luca Pacioli, kunqunywa ngokugcwele indlela yayo yesayensi ngokuqondene nekhambi izinkinga zezibalo, futhi eyala ahlobene. Lesi sikhundla wayezimisele kamuva ngokunembe uGalileo. Luca Pacioli ulwazi wezibalo u nokuhlobene kakhulu ekutadisheni ngokuvumelana emhlabeni. I oluyilo zeJiyomethri, efana Kuhlangana ibhalansi baba ukubonakaliswa wakhe lokhu ngokuvumelana. Usosayensi is hhayi nje eqoshiwe mikhuba obabukhona ngaphambi, wabanika incazelo ngokwesayensi. Loku ngiko eyinhloko imisebenzi eyenziwa Luca Pacioli. "Treatise on akhawunti kanye namarekhodi", ngaleyo ndlela eba isisekelo ekuphuculeni balance sheet kohlelo.

Ingqikithi yalo izindlela ezintsha zesayensi zokufunda

Sokuzindla amaqiniso ngesikhathi khona yabo inembe kunazo. Kodwa ngesikhathi esifanayo indlela enjalo ungakuvumeli ukuba ukuqhubeka nemikhuba njengoba indlela yolwazi igxile esikhathini esidlule, ukukhiqizwa kabusha esiqondile ungenzanga kanye okwenzekayo. Le ndlela esiye esetshenziswa Luca Pacioli, kwenza kwaba lula ukuthumela ukuhlola isimo hhayi kuphela sokugcwaliseka kwaso kwezobuciko, kodwa futhi esikhathini eside, kanye ukuvumelana nobuqotho. Emsebenzini walo, sezibalo kakhulu ukhishwa inyumbazana, wenza eziningi amaphutha echazwe ephelelwe yisikhathi ngaphezulu uhlelo Venetian, kunokuba Florentine ezithuthukayo. Noma kunjalo, "Treatise" Luca Pacioli Wabonisa ukuthi ukulungiselelwa kwezitatimende zezimali ungafaka isicelo izindlela ezintsha zesayensi zokufunda. Wakwazi ujike ibhalansi kwetinhlavu omunye izindawo wesayensi ngqo. Lokhu, kwaba iqiniso lokuthi abantu abaningi (Leibniz, Cardano nabanye) balithanda imfundiso yokuziphendukela ezimali.

Ukwethulwa kwe-uhlelo zezibalo

Encwadini yakhe "Treatise" Pacioli umphelelisi ekhona izindlela imibono combinatorics. Ekubhaleni ibhalansi ngesikhathi lo ingxenyenamba esetshenziselwa ukusetshenziswa ngesikhathi esisodwa lwemali oluningi. Kodwa phakathi nokuhlinzwa umane babanjwa. Nokho, umnikelo eziyinhloko indlela wezibalo naka ukubethula imibono mayelana accounting kohlelo nokuthi ibhalansi Kuhlangana ukhonza njengelungu uphawu ukuvumelana kwalo. Inchazelo yesibili kubhekwe ngaleso sikhathi, hhayi kuphela njengenhlangano yobuhle, kodwa futhi isigaba zobunjiniyela. Ukuhlola ibhalansi ukuhweba nalo isikhundla kusivumela amele inkampani ngesimo luhlelo oluhlanganisiwe. Indlela, okwalithuthukisa Luca Pacioli - entry double - ngokombono wakhe, kufanele isetshenzisiwe hhayi kuphela ngenxa yebhizinisi ethize commercial, kodwa iyiphi inhlangano futhi emnothweni iyonke. Lokhu kusikisela ukuthi indlela okuyinto isetjenziswa sezibalo, sezizonke hhayi kuphela ekuthuthukiseni izitatimende zezimali, kwaba isisekelo sokuba ukwakheka kanye ukugcwaliseka okwalandela yokucabanga kwezomnotho.

Luca Pacioli, "Treatise on akhawunti kanye namarekhodi" (isifinyezo)

Okokuqala kumele ukuthi ibhalansi yezezimali wezibalo okwethulwa ukulandelana wabadonsa kwemisebenzi. Reflection ephelele kunayo "zenqubo" kungabonakala izimiso ezintathu zokubala izincwadi. Eyokuqala - "Nesikhumbuzo" - ibonisa ukulandelana ngokulandelana kwazo zonke izenzakalo zonke izimo. Esahlukweni wesithupha "Treatise" ichaza indlela ukuziphatha kwakhe. Nge yisikhumbuzo salandelwa imibhalo eyinhloko ngokuhamba kwesikhathi. Ngenxa yalokho, kwaba khona umahluko phakathi nezinsuku ukudedelwa ukubhaliswa okwenziwayo futhi eqinisweni.

Ngakusasa ncwadi - "Umlando". Yayihloselwe ngaphakathi kuphela. It baloba yonke imisebenzi eziye ezichazwe "Nesikhumbuzo", kodwa ucabangela ukuthi asho ukuthini kwezomnotho (ukulahlekelwa, inzuzo, nokunye). It yayihloselwe ukuthunyelwa futhi ihlanganiswe ngendlela ezalandelana ngayo. Eyesithathu ncwadi yayibhalwe "Ekhaya". Mayelana-ke utshelwa isahluko 14 "Treatise". It imisebenzi ezilotshwe ehlelekile kunokuba ngokulandelana kwezenzakalo.

ukuzwakala

Lesi isimiso olandelayo, okuyinto baye bayichaza ngokuthi Pacioli. Kucaca lwenzelwe ukunikeza abasebenzisi ngolwazi kucacile futhi ephelele phezu ezomnotho ibhizinisi. Konke okufakwayo ezincwadini, ngokuhambisana naleso simiso, kumele lwentiwe ukuze kulungiswe lomqondo yanikezwa kubo. Ngamanye amazwi, lokhu kuthenga kufanele kurekhodwe ukuze ukwazi kamuva ukubuyisela amaqembu isinyathelo, izinto, isikhathi kanye nendawo yokuthi. Ukuzuza ukucaciseleka umyalo ledzingekako ulimi ezimali. Mathematics isicelo ngokubhala incwadi lwesigodi Venetian, kusetshenziswa kakhulu imiqondo zezibalo. It Pacioli kwakhiwa izimfanelo ukusungulwa ezimali ulimi yilona esobala kunazo zonke iningi bezimali Italy.

I inseparability yomnikazi impahla kanye ibhizinisi

Lesi simiso kwaba ngaleso sikhathi kungokwemvelo. Iqiniso lokuthi abathengisi abaningi ke wayeba njengompristi Umnikazi ongayedwana ibhizinisi, abaphathi kanye abamukeli inzuzo futhi ukulahleka kusuka imisebenzi ngidayisa. Ngakho, ukuphathwa kwezimali wenziwa izithakazelo umnikazi le nkampani. Nokho, ngo-1840 Ippolitom Vane ukuthi zavela enye indlela. Ngokusho kwakhe, ezimali Kwenziwa hhayi ngenjongo kumnikazi wenkampani. Le ndlela kubonakala ukusabalala uquqaba ezibanzi inhlokodolobha share.

Isikweletu kanye ukudonswa kwemali

Esinye sezimiso ezibaluleke kakhulu Pacioli wakhuthaza ukuqoshwa ezimbili. Sezibalo banamathela isikhundla ukuthi ngamunye ibhizinisi kufanele kurekhodwe njengoba debit noma credit. Le ndlela has le migomo elandelayo:

1. Ukulawula ngokunemba ukulungisa amaqiniso imisebenzi kwezomnotho.
2. Ukubeka inani nokulingana yomnikazi, ngaphandle yokusungula.
3. Ukunqunywa yi zezimali.

Encwadini yakhe ethi Pacioli alalelwa kakhulu inkinga yokuqala. Kulokhu eyesibili neyesithathu wahlala ezibalulwa kanjena ngokufanele. Lokhu kuholela indlela ekwakhekeni, okuyinto siphendukezela ithuba elifanele. Iqiniso lokuthi Pacioli ngokuyinhloko usosayensi, bese - a wezimali, ngakho-ke cabanga uhlelo entry double ngaphakathi ubuhlobo esiyimbangela. I-debit mhlawumbe sezibalo wabona imbangela, futhi loan - phetho. Le ndlela ukubuyekeza uhlelo lwezimali ngokuyinhloko yathola ukusetshenziswa emnothweni. Le mfundiso eyasungulwa ethi lesifinyetiwe kunazo lesi simiso wanika Jezierski: ngaphandle kokungena ezindlekweni akukwazi engenayo. Letincenye eyinhloko ukuqopha ezimbili Pacioli wathatha lokhu okulandelayo:

1. Inani lasebhange inzuzo njalo efanayo nenani lesikweletu.
2. Inani lasebhange ezilinganisweni uhlale ezifanayo usayizi credit.

Lezi zimiso kamuva baba okusakazekile izinhlelo zokubala.

izitatimende Isihloko

Njengoba-ke Pacioli isinyathelo e ukukhishwa ukuthengwa nokudayiswa sivumelwano. Ukuncishiswa zonke izivumelwano umbhalo lolu hlobo kwakuhluke kakhulu ejwayelekile ukuthi zaziyokwenzeka ngaleso sikhathi. Ngokungangabazeki, namuhla le ezihlukahlukene zokuphila kwezomnotho ayikwazi ezihambisana umqondo ukuthenga nokuthengisa (isibonelo, offset, enana, izikweletu ukuhlelwa kabusha njalo njalo). Nokho, phakathi nesikhathi Pacioli lesi sethulo wayeyithanda intuthuko. Ngaphezu kwalokho, le ndlela wasivumela ukwakha isikhathi esanele sencazelo ukubaluleka njengoba nje amanani kuphela fair, kodwa futhi izindleko uphenyo futhi isimo emakethe.

Umgomo we nokwanela

essence yayo itholakala iqiniso ukuthi zonke izindleko angene kuzona inkampani zihlobene ukudlula isikhathi engenile. Umgomo we Ukwanela kwezinto Pacioli inikeza angaphezu kuka ingena ngqo futhi ngokucacile. Ngo nje imali kubhekwe njengento engenayo. Nakuba nomqondo nenzuzo kanye amortization kuphela waqala kumiswa yabo. Esikhathini eziyinkimbinkimbi konke kuye kwaba neqhaza ukudalwa imibono mayelana nendlela imali noma ezinye izinhlobo engenayo. Eqondayo omusha wenzuzo, ngolunye ongasho ukuthi kwakhiwa it is hhayi kuphela ngenxa ukuthengiselana kwezomnotho, kodwa futhi ngenxa ezimali indlela.

ukugcina ukulinganisela

Pacioli babekholelwa Accounting okuthile self-ezibalulekile, kule ndaba, ukubaluleka nokubika imiphumela usebenze njengomahluleli yigama. Imiphumela alotshwe ngandlela-thile ncwadi, kuncike kakhulu indlela yokubika. Leli lungiselelo liyalingana umqondo sokuhlela olunembile kakhulu ibhizinisi ukuthengiselana esilinganisweni, ngoba zonke izindlela adinga iyibonisa ngokunembile amaqiniso ngaleso iziphetho kungenziwa kaningi kuqhathaniswa ngqo. Pacioli konke kahle. Kule ndaba, njengoba umphumela eyinhloko izitatimende zezimali ubonile ithonya lakhe ekuthathweni e ukuphathwa kwebhizinisi izixazululo.

ukwethembeka

Lomgomo zokugcina, lapho wamemezela Pacioli e "Treatise" yakhe. Umuntu okhuluma ibhalansi ulwazi ukuba qotho ngokuphelele. Lokhu kufanele ukuzibonakalisa hhayi kuphela maqondana umqashi ngqo. Wamabhuku ezimali kumele kube ikakhulukazi ukwethembeka kuNkulunkulu. Mayelana naleli themba kuye cishe kuwo wonke isahluko wezibalo akusona intela kuwo amasiko noma ekukhishweni komsebenzi lezindela, kanye main isimiso zokuphila. engeyona okwenziwe ngenhloso ezimali Imininingwane Pacioli kubhekwa semfene zezimali hhayi kuphela. Ukuze uthole sezibalo kwaba ngokuyinhloko ukuphazamiseka evumelanayo saphezulu, okuyinto wafuna ukuqonda ngokusebenzisa izibalo.

nemibi ukusebenza

Kufanele ukuthi umsebenzi Pacioli isinyathelo ngokuyinhloko njengoba incwadi theory. Kulesi sici, ayizange ibonise eziningi izakhi kwezitatimende zezimali ezazikhona ngaleso sikhathi. Lezi zihlanganisa, ngokukhethekile, zihlanganisa:

1. Ukwenza izincwadi ezengeziwe futhi ngokulinganisa.
2. umkhakha Accounting izindleko.
3. Ukugcina ibhalansi nenjongo kohlaziyo. Ngenkathi kubikwa kumiswa kakade eyenziwa hhayi kuphela ukuvumelanisa ulwazi bese uvale izincwadi, kodwa futhi uba ukuphathwa kanye nokuqapha ithuluzi.
4. Ukugcina ama-akhawunti nostro futhi vostro.
5. Basics of inqubo audit ibhalansi ukuhlolwa.
6. izindlela Ukubalwa maqondana nokwabiwa inzuzo.
7. Ukuze eceleni amafa kanye sonke ukusatshalaliswa izikhathi eduze.
8. Qinisekisa ukubika izindlela Imininingwane yokusungula.

Ukungabikho ncenye kubonisa ngokuyinhloko yokungabi nokuhlangenwe nakho commercial Pacioli. Kungenzeka ukuthi akazange zihlanganisa imininingwane eyanikezwa yokuthi bamane musa angena uhlelo anokuhambisana, adalwe kuye.

Ekuphetheni

Labor Pacioli kwaba ngomunye wabokuqala, esebenzisa ulimi Italian njengendlela yokuthola nkulumo imibono yesayensi. Izimiso kanye nezigaba, bakha sezibalo, futhi asetshenziselwa okwamanje. Okufanela eyinhloko Pacioli akuyona yini wabanika, - ngoba kuzoba njalo kwenziwa. Igalelo lakhe itholakala lokuthi ukuthi kwaba ngenxa incwadi yakhe ezimali wakhushulwa ukuze isimo isayensi.