Luca Pacioli, "ama kwi-akhawunti kunye neerekhodi." Luca Pacioli: biography

Yinxalenye yenkqubo yoqoqosho mihla yenza accounting. Njengoko kuboniswe kumava embali, iimbono malunga imali ejikelezayo yayo ikhonkco inextricable kunye nendlela ekhoyo kwezoqoqosho yobomi. Nophuhliso kukarhulumente kukho imfuneko nokumisa neyokucwangcisa imisebenzi zemali. igalelo elikhulu isicombululo kule ngxaki wenze Luca Pacioli - i "uyise" of accounting. Okulandelayo, fumanisa ukuba yintoni na emagqabini lwemathematika.

Luca Pacioli: biography

Wazalwa ngo-1445 kwi-Apennines, kwidolophu encinane Borgo Sansepolcro. Nkqu umfana wakhe wathunyelwa eMonastri lendawo ukufunda umculi. Ngowe-1464 Luca Pacioli wafudukela eVenice. Apho inxaxheba kwimfundo oonyana zabarhwebi. Kwaba at that moment Mafikeng was intshayelelo yakhe yokuqala kulawulo lwezimali. I-Luca Pacioli (iifoto kwezezibalo thaca kweli nqaku) 1470th bafudukela eRoma. Apho egqibile ubhala incwadi yakhe arithmetic zorhwebo. Emva eRoma yezibalo uya iminyaka emithathu e Naples. Apho lokubandakanyeka kurhwebo, kodwa kuyabonakala ukuba watsho phantsi. Kwiminyaka 1475-76 waba indela wajoyina umyalelo Franciscan. Ukususela ngo 1477 th Luca Pacioli wafundisa eyi-10 kwiYunivesithi Perugia. Xa umsebenzi wayo namandla wayo ukufundisa ngokuphindaphindiweyo ezinophawu ukwanda yemivuzo. Ukusebenza kule yunivesithi, wadala umsebenzi omkhulu, isahluko esinye apho i "imbali phezu iirekhodi kunye akhawunti."

Sezibalo 1488th bashiye isebe waya eRoma. Njengoko kwakunjalo kwiphondo Pietro Valletari (ubhishophu) kule minyaka mihlanu izayo. Ngowe 1493rd Pacholi wafudukela eVenice. Apha walungisa incwadi ukwenzela ukupapashwa. Emva kokuphumla kangangonyaka, Pacioli wathabatha ngusihlalo we University of Milan, apho waqalisa ukufundisa imathematika. Apha wadibana uLeonardo da Vinci kwaye uba ngumhlobo wakhe. Xa 1499th bafudukela Florence. Apho Pacioli wafundisa zemathematika iminyaka emibini. Emva koko waya Bologna. Kulo mzi phantse isiqingatha -mali wasekuhlaleni wathunyelwa kwiYunivesithi umxholo. Ukwamkelwa wezibalo kwisigxina elinemali kwaye zindala loo nto ibonisa ingqalelo yayo.

Kwiminyaka embalwa kamva e Venice encwadini, eyabhalwa ngu Luca Pacioli, "ama kwi-akhawunti kunye neerekhodi." Umhla wokupapashwa lo msebenzi - ngo-1504. Ngowe-1505 th yezibalo phantse behamba kude zokufundisa safudukela Florence. Kodwa 1508th, wabuya waphuma waya eVenice. Apho, wabanika iintetho zoluntu. Nangona kunjalo, umsebenzi wakhe olona ngexesha ukulungiselela ukupapashwa inguqulelo yakhe Euclid. Ngowe-1509 wapapasha enye incwadi, eyabhalwa ngu Luca Pacioli, - ". Kwi Umlinganiselo LikaThixo" Ngowe-1510-m yezibalo ubuyela kowabo waza waba phambi kwe woonongendi yasekuhlaleni. Noko ke, ubomi bakhe umthwalo oliqhophololo emininzi nomona. Nantsi ke imbangi yokuba kwiminyaka emine emva koko waphinda waya eRoma. Apho efundisa Academy zemathematika. Xa idolophu Luca Pacioli wabuyela ngaphambi kokufa kwakhe - ngo-1517.

Igalelo kuphuhliso kwemathematika indlela

Ukuze uqonde ngokupheleleyo ukubaluleka le ncwadi, eyabhalwa ngu Luca Pacioli ( "imbali kwi akhawunti kunye neerekhodi"), kuyimfuneko ukuhlola imigaqo ebekwe phantsi kubo. Phantse zonke iingcali zithi ukuba iinqobo yezibalo ecetywayo wabakho ngaphambi kwakhe. Umzekelo, awukwazi ukucinga ukuba Luca Pacioli - kukungena kabini. Kuvela phambi kwakhe. Kulo mzekelo, nanku umbuzo, yintoni na igalelo kwemathematika kule meko? Ngokungafaniyo bexesha lakhe, Pacioli wayekholelwa ukuba yonke into ebalulekileyo iye yasungulwa ngaphambili. Umsebenzi olusisiseko izazinzulu wabona kule khosi isebenzayo yoqeqesho yokwakha. Pacioli akazange ukucinga umsebenzi yenzululwazi ngaphaya umda inkqubo zokufundisa. Ngoko ke, ukufundisa umsebenzi iye yaba yinxalenye yobomi bakhe.

Views lowo Luca Pacioli, sizimisele ngokupheleleyo indlela yayo lwezenzululwazi ukuba ngesisombululo iingxaki zezibalo, kunye iinkalo zezifundo ezinxulumeneyo. Esi sithuba kamva ngokuchanileyo ezimiselwe UGalileo. ulwazi Luca Pacioli lwemathematika kwakunxibelelene ngokusondeleyo isifundo ukuvumelana yehlabathi. Iimilo ezichanekileyo zejiyometri, ezifana balance theory baba kubonakaliswa bakhe yale ngokuvumelana. Le Isazinzulu akukho nje kubhalwe ezo izenzo ebe ikhona ngaphambili, waza wabanika inkcazelo yenzululwazi. Le ixabiso ephambili imisebenzi eyenziwa ngaphandle Luca Pacioli. "Imbali kwi akhawunti kunye neerekhodi", waba isiseko ukuphuculwa balance sheet kwenkqubo le.

Kakuhle eli ndlela yenzululwazi

Bonakalisa izibakala ngexesha ubukho babo inembe kakhulu. Kodwa ngexesha elifanayo indlela enjalo ungakuvumeli ukuba uphuhliso olungaphezulu izenzo njengoko njengendlela ulwazi swi elidlulileyo, andisa ngqo sele wenziwe kwaye uthatha indawo. Indlela osetyenziselwe yi Luca Pacioli, wenza kube lula ukuba ukuhlola imeko hayi kuphela kuphuhliso yayo obugcisa, kodwa kwixesha elide, kwakunye yi ukuyondelelana nengqibelelo. Xa umsebenzi wayo, sezibalo wadandulukayo ngasekhohlo, wenza iimpazamo ezichazwe nkqubo lixesha kakhulu yelo xesha, kunokuba sale progressive. Noko ke, le "othi" Luca Pacioli wabonisa ukuba ukulungisa iingxelo zemali sebenzisa indlela yenzululwazi. Wakwazi ukuguqula imali eseleyo kwi ekubunjweni omnye kwimimandla Sciences ngqo. Oku, yaba kukuba abantu abaninzi (Leibniz, Cardano kunye nabanye) baba nomdla kwithiyori of accounting.

Ukuqaliswa kwenkqubo zezibalo

Yakhe "othi" Pacioli ukuqinisa iindlela ezikhoyo emibonweni combinatorics. Ekwenzeni ukulingana ngexesha iqhezu ezisetyenziselwa ukusetyenziswa ngaxeshanye ezimali ezininzi. Kodwa ngexesha lomsebenzi elirhangqiweyo kwelilingeneyo nje. Nakuba kunjalo, igalelo engundoqo methodology of zemathematika sicinge nangokuqulunqa ukuba izimvo malunga accounting ukuthembeka kwenkqubo kwaye intsalela eze isebenza njengophawu ukuvumelana. Le nkcazelo lokugqibela ingqalelo ngelo xesha, hayi kuphela kubuhle, kodwa iyilwe didi. Uvavanyo eseleyo urhwebo nale indawo ivumela ukuba amele inkampani ngohlobo kwinkqubo emanyanisiweyo. Le ndlela, kuphuhlise Luca Pacioli - entry kabini - ngokwembono yakhe, kufuneka isetyenziswe kuphela ukuba ishishini ethile zorhwebo, kodwa nawuphi na umbutho kwaye kuqoqosho ngokubanzi. Oku kubonisa ukuba indlela leyo luyaqaliswa kwezezibalo, wamiswa kuphela uphuhliso kwiingxelo zemali, yaba isiseko ukulungiselela uyilo nokufezekisa koko kwindlela yokucinga kwezoqoqosho.

Luca Pacioli, "ama kwi akhawunti kunye neerekhodi" (isishwankathelo)

Okokuqala kufuneka kuthiwe ukuba intsalela yemali imathematika thaca ngolandelelwano wabayala ngokungqongqo imisebenzi. Le vangama kakhulu ngokupheleleyo 'yenkqubo' kunokubonwa kule migaqo mithathu iincwadi accounting. I wokuqala - "iSikhumbuzo" - ibonisa ulandelelwano lwamaxesha kuzo zonke iimeko. Kwisahluko wesithandathu "othi" ichaza indlela ihambo yakhe. Ngenxa lesikhumbuzo indawo amaxwebhu zaseprayimari ngokuhamba kwexesha. Ngenxa yoko, kukho ukungangqinelani phakathi kwemihla lampompoza wobhaliso intengiselwano kunye mhaka.

Le ncwadi elandelayo - "History". Kuye zenzelwe ukusetyenziswa ngaphakathi kuphela. It bhalisa yonke imisebenzi esele ichaziwe kwi "Isikhumbuzo", kodwa sithabathela ingqalelo intsingiselo yabo yezoqoqosho (ilahleko, ingeniso, njalo njalo). Zazenzelwe bokuposa kunye aqulunqwe ngokulandelelanayo. Le ncwadi wesithathu "Ekhaya". Ngayo uxoxwa kwisahluko 14 "othi". imisebenzi it bhalisa kunokuba ngendlela yenkqubo ngaphezu ngokulandelelanayo.

ukucaciselwa

Lo ngumthetho-siseko elandelayo, nto leyo iye yachazwa yi Pacioli. Kucaca lwenzelwe ukunika abasebenzisi ulwazi olucacileyo ngokupheleleyo umsebenzi kuqoqosho lweshishini. Onke amangenelo kwiincwadi, ngokungqinelana nalo mgaqo, kufuneka sibhalwe ukuze sokuphuculwa ingqiqo sanikwa kubo. Ngamanye amagama, intengiselwano kufuneka zibhalwe ukuze kamva ukubuyisela amaqela enze, izinto, ixesha kwanendawo esenzeke kuyo inyaniso. Ukuphumeza omkhulu ukucaca umyalelo eziyimfuneko ulwimi of accounting. Mathematics isicelo ngencwadi ebhaliweyo encwadini iziyelelane yelo xesha, ngokubanzi wasebenzisa iingqiqo zemathematika. It Pacioli wambumba zinto zifuneka kuqala ukuze kusekwe ulwimi ingxelo ezicacileyo kakhulu kuninzi bezimali Italian.

Le inseparability yomnikazi kwempahla kwishishini

Lo mgaqo ke ngelo xesha kakhulu zendalo. Isibakala sokuba Abarhwebi ezininzi koko wenza njengoko umnini kuphela kwishishini, abaphathi kunye bafumana iingeniso kunye neelahleko ezivela kwimisebenzi ukurhweba. Ngoko ke, ulawulo ingxelo lwenziwa ngokomdla yomnini nkampani leyo. Noko ke, ngo-1840 Ippolitom vane laliqulunqwe enye indlela. Ngokutsho kwakhe, ingxelo lwenziwa hayi umdla umnini kunye nenkampani. Le ndlela ibonisa ukusasazeka izihlwele ezibanzi capital sabelana.

Credits and debhithi

Omnye weyona migaqo ibalulekileyo Pacioli wakhuthaza lokurekhoda ezimbini. Yezibalo yayifana isikhundla ngamnye umcimbi ishishini kufuneka zibhalwe nje debit okanye ngetyala. Le ndlela iye ezi njongo zilandelayo:

1. Ulawulo ukuchaneka ukulungisa izibakala imisebenzi yezoqoqosho.
2. Icwangcisa ubungakanani equity somnini, ngaphandle inventri.
3. Ukubekwa ngenxa yemali.

Xa umsebenzi wakhe Pacioli ingqalelo kakhulu le ngxaki kuqala. Apho yesibini neyesithathu wahlala ezingaphuhliswanga. Oku kukhokelela indlela ukwakhiwa, nto leyo sigqwethe ethubeni echanekileyo. Isibakala sokuba Pacioli ngokuyintloko wayengusosayensi, uze emva koko - a yemali, ngoko cinga inkqubo yokungena kabini kwisithuba ubuhlobo kobude. I-debit yezizathu yezibalo wabona isizathu, kunye mboleko - njengesiphumo. Loo indlela ngokutsha inkqubo zemali ngokuyintloko wafumana ukusetyenziswa kwezoqoqosho. Ukuqulunqwa kakhulu eshwankathelwe yalo mgaqo wanika Jezierski: ngaphandle iindleko akanakuba ingeniso. Le miba iphambili yokurekhoda ezimbini Pacioli wathabatha oku kulandelayo:

1. Ubungakanani debit turnover usoloko twatse loo mali ngetyala.
2. Ixabiso debit nezikali usoloko twatse ubungakanani ngetyala.

Le migaqo kamva saka kwiinkqubo zogcino-zincwadi.

iinkcazo zezifundo

Njengoko Pacioli wenza ekwenzeni isivumelwano sokuthenga kunye lokuthengwa. Ukuncitshiswa zonke izivumelwano ukuya kuxwebhu le hlobo yaba kakhulu okufana elo xesha. Alithandabuzeki elokuba, namhlanje iintlobo ubomi noqoqosho abanakwanela-sikhokelo ingqikelelo ukuthenga nokuthengisa (umzekelo, ukulinganisa, unaniselwano, yohlengahlengiso lwamatyala kwaye njalo njalo). Nangona kunjalo, ngexesha Pacioli le ntetho inkqubela kakhulu. Ukongeza, le ndlela asivumela ukuba simise ixesha eyaneleyo kwenkcazo ixabiso njengoko amaxabiso kuphela ilungile, kodwa iindleko zophando kunye imeko emarikeni.

Umgaqo nokwanela

kubume bayo usendleleni yokuba zonke iindleko ezenziweyo yinkampani zinxulumene ukuya kuvala ingxingwa ixesha ingeniso efunyenweyo. Umgaqo nokwanela Pacioli ibonelela ngaphezu ongena ngqo ngokucacileyo. In nje imali kuthathwa njengengeniso. Nangona ingqikelelo inzuzo kunye lokuyimfihlo baqalisa nokudaleka kuphela. Xa isakhiwo onke negalelo ekudalweni izimvo malunga ukuba imali ngayo okanye ezinye iintlobo yengeniso. Ukuqonda entsha kwengeniso, umntu athi ukuba esenzelwa kuphela ngenxa imicimbi yezoqoqosho, kodwa ngenxa yendlela accounting.

ngokugcina imali

Pacioli bakholwa Accounting into self-ezixabisekileyo, kule nkalo, ixabiso kweziphumo ingxelo wenza njenge gama isalamane. Iziphumo ibhalwe ngendlela enye okanye enye incwadi, kuxhomekeke kakhulu nendlela yokunika ingxelo. Esi sibonelelo iyahambelana into ukulungisa imicimbi zoshishino ichanekileyo esikalini, ngokuba zonke iindlela ifuna echanileyo izibakala ngelo saphetha ngokufuthi angafuni ngqo. Pacioli yonke wazi kakuhle. Kulo mba, ngenxa engundoqo kwiingxelo zemali akubonileyo impembelelo yakhe izigqibo izisombululo zolawulo ishishini.

ukuthembeka

Lo mgaqo yokugqibela, elavakaliswa Pacioli ngo "othi" lakhe. Umntu owenza ngebhalansi kolwazi ukuba ukunyaniseka ngokupheleleyo. Oku kufuneka ubonakala nje kuphela malunga umqeshi ngqo. -Mali kufuneka abe kakhulu inyani phambi koThixo. Ngokuphathelele eli themba kuye phantse zonke isahluko kwemathematika akuyonto imbeko izithethe okanye ekwenziweni umsebenzi emishini, kwaye engundoqo siseko yobomi. ubugqwetha ngabom kolwazi ingxelo Pacioli ithathwa yezitenxo zemali kuphela. Kuba yezibalo kwakungenxa kukho ukuphazamiseka le evumelanayo kaThixo, nto leyo efuna ukuqonda ngokusebenzisa izibalo kwakhe.

bokwenza umsebenzi

Kufuneka ke ukuba umsebenzi Pacioli wenza ngokuyintloko njengencwadi theoretical component. Kule nkalo, ayizange ibonisa ezininzi izinto zeengxelo zemali ezazikho ngelo xesha. Ezi ziquka, ingakumbi, ziquka:

1. Ukwenza iincwadi ezongezelelweyo ngaxeshanye.
2. iindleko imboni Accounting.
3. Ukugcina imali ngenjongo yohlalutyo. Nangona ingxelo ukuyilwa sele yenziwe nje kuphela ayicamagushele iinkcukacha avale iincwadi, kodwa isebenza zokulawula nokuhlola isixhobo.
4. Ukugcina akhawunti nostro kunye vostro.
5. Basics inkqubo yophicotho kunye lokukhangela imali eseleyo.
6. indlela yokubala malunga nokwabiwa inzuzo.
7. Ukuze ugcine asethi kunye neetotali yokuhambisa ixesha ezikufutshane.
8. Qinisekisa ingxelo iindlela inventory ulwazi.

Ukungabikho kula macandelo ibonisa ubukhulu becala yokungabi namava yorhwebo Pacioli. Kusenokwenzeka ukuba akazange ziquka ezinkcukacha ezinikelwe kukuba nje musa angena inkqubo ecacileyo, zadalwa nguye.

Ekuphetheni

Labor Pacioli waba ngowokuqala, esebenzisa ulwimi Italian njengendlela amazwi neengcamango zenzululwazi. Siseko kunye neendidi, kwasekwa yezibalo, kwaye zisetyenziswa ngalo mzuzu. Sinokholo ephambili Pacioli ayikho into wabanika, - kuba oko bekuya kuba njalo yenziwe. Igalelo lakhe amanga neqiniso ukuba ngenxa yakhe ethi accounting yaphakanyiswa ukuba ubume nesayensi.