 Ragusan precursor Benedetto Cotrugli's 1458 treatise "Della mercatura e del mercante perfetto" contained the earliest known description of a double-entry system, published in print in Venice in 1573.Luca Pacioli, a Franciscan friar and collaborator of Leonardo da Vinci, first codified the system in his mathematics textbook "Summa de arithmetica, geometria, proportioni et proportionalità" published in Venice in 1494.Pacioli is often called the "father of accounting" because he was the first to publish a detailed description of the double-entry system, thus enabling others to study and use it.