Qui a inventé la COMPTA en T ? Luca Pacioli 🫣


Summary

This video provides a detailed explanation of double-entry operations and the origins of double-entry accounting in the 15th century by Francisca Italia and his friend, Léonard de Vinci. It delves into the structure of double-entry accounting involving arithmetic, geometry, numbers, companies, and tariffs. The video also breaks down how transactions are recorded in double-entry accounting, emphasizing the importance of debits and credits to maintain balance.


Invention of Double-Entry Accounting

Explanation of double-entry operations and the origins of double-entry accounting in the 15th century by Francisca Italia and his friend, Léonard de Vinci.

Structure of Double-Entry Accounting

Explanation of the structure of double-entry accounting involving arithmetic, geometry, numbers, companies, and tariffs.

Recording Transactions in Double-Entry Accounting

Detailed explanation of how transactions are recorded in double-entry accounting, including debits and credits to maintain balance.

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