Benedetto Cotrugli Вђ“ The Book Of The Art Of Tra... -

: Described as a man of letters, a diplomat, and a rhetorician who must remain prudent and ethical.

: Focuses on a merchant's spiritual commitments and the moral foundation required for an honest life. Benedetto Cotrugli – The Book of the Art of Tra...

Cotrugli’s work goes beyond technical instruction to advocate for the merchant's legitimacy in society. : Described as a man of letters, a

The book is divided into four distinct sections that outline the life and ethics of the "Perfect Merchant": The book is divided into four distinct sections

(originally Libro de l'arte de la mercatura ) is a seminal work written in 1458 by the Ragusan (modern-day Dubrovnik) merchant and diplomat Benedetto Cotrugli . It is recognized as the first systematic treatise on trade and includes the earliest known scholarly mention of double-entry bookkeeping , predating Luca Pacioli’s famous work by 36 years. Core Themes and Structure

: He defined "mercatura" (trade) as a discipline practiced for both the preservation of mankind and the hope of gain.