By Carlo Carraro, Giovanni Favero, John Francis Phillimore

This is the 1st English translation of Benedetto Cotrugli's The ebook of the artwork of Trade, a full of life account of the lifetime of a Mediterranean service provider within the Early Renaissance, written in 1458. The booklet is an impassioned safety of the legitimacy of mercantile practices, and comprises the 1st scholarly point out of double-entry bookkeeping. Its 4 components concentration respectively on buying and selling strategies, from accounting to assurance, the faith of the service provider, his public existence, and family members concerns.

Originally handwritten, the e-book was once revealed in 1573 in Venice in an abridged and revised model. This new translation makes connection with the hot severe version, in line with an prior manuscript that has only in the near past been discovered.

With scholarly essays putting Cotrugli's paintings into historic context and highlighting key subject matters, this quantity is a crucial contribution to our realizing of the origins of administration and alternate practices.

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Additional resources for Benedetto Cotrugli – The Book of the Art of Trade : With Scholarly Essays from Niall Ferguson, Giovanni Favero, Mario Infelise, Tiziano Zanato and Vera Ribaudo

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And if the external appearance reveals the interior and is derived (f. 10’) from the father’s seed which has imprinted the family resemblance, there is no reason to doubt that the intrinsic virtues of the son will be similar to those of the father. And leaving aside any number of demonstrations of this fact, I will limit myself to saying that I have certainly myself verified it, recognising in myself my father’s imprint; in fact he has left his particular stamp on me to such a degree as to cause general amazement, and not only with regard to practical matters but also in our common manner of dealing with providence.

Its essential, universal nature is what is meant by calling it an “art or rather a discipline”, a term signifying no more than that it is governed by a set of precepts directed to a particular end. The variations are made up of everything remaining that is covered by the above definition, which we may clarify as follows. The persons who are not qualified to engage in trade are of two types. The first includes all those who cannot exercise the art without bringing discredit to themselves or without coming up against a prohibition to their so doing, which is to say, kings, princes, barons, knights, gentlemen 32 Benedetto Cotrugli – The Book of the Art of Trade and any others of noble birth to whom the practice of trade is forbidden according to the provisions of civil law, lex Nobiliores, to be found in the commercial section of the Code of Justinian, de commerciis, where it says: “We hereby forbid those of nobler birth, those who have achieved distinction for the splendour of their honours and those who have obtained great riches, to engage in harmful trade, so that the common citizen and the broker can the more easily effect their transactions”.

26 Benedetto Cotrugli – The Book of the Art of Trade And so, having decided to write, I was uncertain which language I should adopt for my treatise, the Latin language or my maternal vernacular, and from this side and that came into my mind reasons pushing me in different directions now one way, now another. As far as Latin was concerned, I thought that it was a much worthier medium than the vernacular and would enable me to explain more elegantly what I needed to say in my treatise and give it a far greater polish.

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