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MBA 3: Accounting and the Last Supper

Planet Money Summer School

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Luca Petroli's Book the Last Supper

Luca Petroli wrote a book called Particularis de Computis A Scripturis in 1494. In it, he explains how to do double entry bookkeeping for merchants. He was there when Leonardo da Vinci painted the Last Supper and may have been friends with him. By 1900, this technique had become the basis of business across the planet.

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