Amatino Manucci was a merchant based in Nîmes, France in the late 13th century, whose work includes the earliest extant accounting of double-entry bookkeeping,[1][2] although he is not credited for inventing this accounting technique.
Manucci kept the accounts for Giovanni Farolfi & Company, a merchant partnership based in Nîmes, France. Manucci was a partner for the Salon, South of France branch. The writing, entirely in Manucci's hand, is neat, legible, and mostly well-preserved.[3] Financial records from 1299—1300 survive that he kept for the firm's branch in Salon, Provence.[1] Although these records are incomplete, they show enough detail to be identified as double-entry bookkeeping.[1] These details include the use of debits and credits and duality of entries.[1] "No more is known of Amatino Manucci, than this ledger that he kept."[3]
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