Professor Guerrero's Blog

mguerrero@google.com

Co-author of East of Tiffany's, 13 short stories of a Latino immigrant's success in USA; a journey from West Harlem to Sutton Place and Park Avenue. Check out the reviews in Amazon.com and in Barnes and Noble.

on KINDLE on NOOK

My best sellers are my translations of La Dame aux Camelias and Madam Bovary

Professor Guerrero's Blog: Luca Pacioli and Leonardo DaVinci: Domestic Partners Professor Guerrero's Blog: Book Reviews, Human Interest Articles, Accounting Lessons, and Writing Techniques

Book Reviews  

Books

Sentence Openers Book: FREE Lessons

Jane Austen  

Boethius: Consolation of Philosophy

How to Become a Writer  

Personal Finance  

Self Help, Wealth, & Learning

Greeks Romans Trojans  

Feminism  

Great Gatsby: Is Nick Gay?

All my books are now in NOOK

Ideas About the Novel is a prophetic book that all writers must own.

Ideas About the Novel by Ortega y Gasset - my translation $0.99


Next to Cervantes, Benito Perez Galdos is the most beloved Spanish writer of all times.

Torquemada at the Stake by Perez Galdos- my translation $0.99

Lazarillo of Tormes - my translation $0.99
Read it in contemporary English -- No Thous, Thees, or King James' Bible language. Transliterated into easy language for enjoyable reading pleasure. Because The Lazarillo of Tormes pointed a new direction, European and American literature benefited with titles that today are considered classics: Cervantes’ Rinconete and Cortadillo; Daniel Defoe’s Moll Flanders, Henry Fielding’s Tom Jones and Joseph Andrews; Tobias Smollett’s Roderick Random, and Peregrine Pickle; Voltaire’s Candide; Charles Dickens’ David Copperfield. And many others to include American works ranging from Mark Twain to Saul Bellow.

Dehumanization of Art by Ortega y Gasset - my translation $0.99
The Dehumanization of Art— is now a constant in music, literature, aesthetics, and philosophy, having come to mean that in post-modern times human-shaped mimesis (representation of the human) is irrelevant to art. According to Ortega, the arts don't have to tell a human story; art should deal with its own forms—and not with the human form.

Sentence Openers
How writers open their sentences makes prose agile, interesting, and athletic. This e-book teaches how to break the pattern Subject-verb-object--and discard openings that begin with nouns, articles, and pronouns.

East of Tiffany's - bestseller $5
With the city as its backdrop "East of Tiffany's" is filled with earnest tales of love, loss, faith, success and morality. While business terminology is interwoven throughout these short stories, it's not business lessons that I take away with me, but life lessons. The circumstances and the characters' profound humanity are relatable despite their zip code . "Luke, Postmodern Man" offers a new vista into faith, suffering, and love of neighbor. Way after you read this book you'll find yourself thinking about the various characters throughout the series of stories and will find solace in their unwavering faith. The narrators' ability to reflect on their hardships with such serenity is inspiring.



My writing was as flat as a sidewalk. And then I downloaded ...

Mary Duffy's Toolbox for Writers
After I purchased Mary's e-book I started to get 'A's in my essays and term papers! Every page is filled with great writing tips, training lessons, and wonderful useful writing skills! Not only do I write essays for college, but also short stories!
--IVONNIE Indrawan
College student
Sentence Openers on KINDLE

Sentence Openers on NOOK













All my books are now in KINDLE


Ideas About the Novel by Ortega y Gasset - my translation $0.99
Torquemada at the Stake by Perez Galdos- my translation $0.99
Lazarillo of Tormes - my translation $0.99
Dehumanization of Art by Ortega y Gasset - my translation $0.99
Sentence Openers
East of Tiffany's - bestseller $5


The most beloved short story from Spanish literature
All my books are in NOOK $0.99 or in Amazon KINDLE $0.99








All my books are now in NOOK

Ideas About the Novel is a prophetic book that all writers must own.
Ideas About the Novel by Ortega y Gasset - my translation $0.99

Next to Cervantes, Benito Perez Galdos is the most beloved Spanish writer of all times.

Torquemada at the Stake by Perez Galdos- my translation $0.99

Lazarillo of Tormes - my translation $0.99
Read it in contemporary English -- No Thous, Thees, or King James' Bible language.

Dehumanization of Art by Ortega y Gasset - my translation $0.99
The Dehumanization of Art— is now a constant in music, literature, aesthetics, and philosophy, having come to mean that in post-modern times human-shaped mimesis (representation of the human) is irrelevant to art.

Sentence Openers
How writers open their sentences makes prose agile, interesting, and athletic.

East of Tiffany's - bestseller $5
With the city as its backdrop "East of Tiffany's" is filled with earnest tales of love, loss, faith, success and morality.



My writing was as flat as a sidewalk. And then I downloaded ...

Mary Duffy's Toolbox for Writers
After I purchased Mary's e-book I started to get 'A's in my essays and term papers!
--Ivonnie Indrawan
College student
Sentence Openers on KINDLE

Sentence Openers on NOOK





Available in KINDLE $0.99


Available in KINDLE $0.99

Friday, June 20, 2014

Luca Pacioli and Leonardo DaVinci: Domestic Partners

Luca Pacioli and Leonardo DaVinci--Renaissance men--were both mathematical geniuses. Leonardo was more inclined towards military engineering, while Luca towards abstract and pure math. When Pacioli included "Double Entry Bookkeeping" in his textbook, Summa de Aritmetica, which he published in 1494 (two years after Christopher Columbus landed in Santo Domingo), little did he know he would change the world.

Leonardo Da Vinci and a monk named Luca Pacioli--the inventor of Accounting (debits and credits), lived together for many years. Luca's math textbook contained the basic notions that accountants follow today: Assets equal liabilities plus owner's equity (A=L + OE); and profit equals revenues less expenses (P=R-E)

Both being college professors traveled together and stayed together at different universities. Sigmund Freud—in his study on Leonardo’s homosexuality— ignored this fact. It is a pity because Freud would have brought out factual evidence rather than speculations based on his psychoanalytic techniques. Leonardo, being much younger than Luca, has always been described at Luca's protege.

The diagrams and figures one sees in Luca'a Summa were DaVinci's drawings. They worked together as equal partners rather than the master-apprentice relations of the times.

Today with time perspective we can understand they had a homosexual relationship; in 1495 they lived together in Venice. History shows that Leonardo was summoned to court to address charges of homosexuality against him. Since the accuser did not show up, the charges were later dropped.

While billions of human beings have populated the earth, mostly living in the shadow of survival and mediocrity, the odd, the strange, and the eccentric are the ones who make the most invaluable contributions to the improvement of the human condition. These two eccentrics did make tangible contributions to mankind.

While Leonardo's accomplishments have been chronicled and documented--even Bill Gates couldn't resist owning Leonardo's original manuscripts--Luca's contributions are less known. Like our American composer Aaron Copland, I will play a fanfare for the common man: Luca by his ingenious explanation of Double Entry Bookkeeping system made possible international commerce, opening the flood-gates to what today we call "The Global Economy." No longer were businesses confined within frontiers, as banks, financial institutions, entrepreneus, and corporations, bartered, exchanged, and extracted profits across frontiers. The standardization of Financial Statements followed, so that Balance Sheets, Income Statements, and Cash Flows are read and interpreted without major impediments all over the Orb.

Yes it was a leap of imagination to design Debits (left side) and credits (right side) as an information system. But this humble discovery made Capitalism the dominant economic system in our day and age.

Because of businesses' medical benefits plans for  employees --that is, the entire labor force--both genders can now enjoy the latest technologies and thereby live longer, and in good health.

One can well imagine Luca and Leonardo discussing symmetries, contrasts, dichotomies, dualities, binary oppositions, polarities, antithesis, and other opposites:

"Physical nature exhibits all these dualities," Luca would say.
"And so does human nature," would Leonardo retort. "We carry good and evil, love and hatred, in our spirits and bodies--or as the enigmatic Greek philosopher Heraclitus loved to say: 'the way up is the way down, the narrow and the wide.'"
"What about Ecclesiastes, Leonardo--didn't he say...?"

a time to be born and a time to die;
a time to plant and a time to uproot;
a time to kill and a time to heal;
a time to pull down and a time to build up;
a time to weep and a time to laugh;
a time for mourning and a time for dancing;
...

The observation of these doubles as a system of knowledge permitted Luca to expand it into the Accounting equation where what is on the left must equal what is on the right side (Assets = Liabilities + Owner's Equity). That is, two sides with two different and opposing energies, like protons and electrons whose clash generate light.

Word masters such as Cervantes, Shakespeare, and Dickens maximized the use of antithesis; hence their great literature. In A Tale of Two Cities Dickens opens his novel with a detailed set of antitheses:

It was the best of times, it was the worst of times, it was the age of wisdom, it was the age of foolishness, it was the epoch of belief, it was the epoch of incredulity, it was the season of Light, it was the season of Darkness, it was the spring of hope, it was the winter of despair, we had everything before us, we had nothing before us, we were all going direct to Heaven, we were all going direct the other way--

Although philosophers such as Hegel and Karl Marx attempted to discard the antinomial system by replacing it with a triad: thesis, antithesis, synthesis. They failed; and we can understand why: Hegel professed the State's power, while Marx communism. By now we know the chaotic results of Nazism and Communism. So, the dual system prevails.

The natural tendency is duality as proved by the Second Law of thermodynamics: order and chaos (entropy). Though Nature tends to chaos, human natures imposes order; the mind invents patterns of understanding. In this light, the Double entry Bookkeeping system is a triumph of the mind over the chaotic activities of humans engaged in trade.

Luca's legacy--accounting system--to the business world is order. It contains: Balance,wholeness, and radiance, because his system dovetails with Democracy, with Freedom to the entrepreneur; a system that coincides with Adam Smith's pillars of capitalism: Laissez-faire (free market economy), competition (Invisible Hand), and the Division of labor (the innate human propensity that creates wealth for all).

This is my fanfare to the common man that was the monk Luca Pacioli.

Ch1 Accounting in Action

Ch2 Recording Process

Ch3 Adjusting the Accounts

Ch4 Completing the Accounting Cycle

Ch5 Merchandising Operations

Ch6 Inventories

Ch7 Accounting Information Systems

Ch8 Internal Control and Cash

Ch9 Accounting for Receivables

Ch10 PP&E, Natural Resources, and Intangible Assets

Ch11 Current Liabilities and Payroll


Ch12 Partnerships

Ch13 Corporations

Ch14 Corporations:Dividends, RE

Ch15 Long Term Liabilities

Ch16 Investment

Ch17 Statement of Cash Flows

Ch18 Financial Statement Analysis

Plato and Accounting

Price/Earnings Ratio

Plant Assets

 A RECOMMENDATION BY PROFESSOR GUERRERO

AND MARY DUFFY:



Write American English like a professional
writer...with just a few lessons: Sentence Openers in amazon.com

Try this little book! It will change the way you write for the best.



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Comments on "Luca Pacioli and Leonardo DaVinci: Domestic Partners"

 

Blogger yanling.gao said ... (September 23, 2008 at 1:38 AM) : 

a time to be born and a time to die;
a time to plant and a time to uproot;
a time to kill and a time to heal;
a time to pull down and a time to build up;
a time to weep and a time to laugh;
a time for mourning and a time for dancing;
i realy like that in the article
yanling,gao

 

Blogger Pandey said ... (September 23, 2008 at 10:05 PM) : 

i like the article it tells about dual accounting system as well as dualitis in life like dark light,best worst, born die.

 

Blogger huiqing,liu said ... (September 23, 2008 at 10:42 PM) : 

i like this story because this story let me know more knowledge of Accounting, and know more details of the friendship and relationship between Leonardo DaVinci and Luca Pacioli. Luca Pacioli did very important contribut of Accounting.

 

Blogger chao zheng said ... (September 23, 2008 at 10:49 PM) : 

it is a good article ,it contains many information such as
history,literature and philosophy.it worths reading.

 

Blogger lianghai said ... (September 24, 2008 at 9:46 PM) : 

The balance,
The balance between human and nature,
The balance betwwn simple and complicated,
The balance between giving and receiving,
The balance between life and death,
Luca Pacioli was looking for his balance while he wrote his Summa de arithmetica; Leonardo de Vinci was looking for his balance while he paint his masterpiece painting "Mona lisa".
What are looking for?
I have been looking for my balance all my life, maybe the basic accounting form will tell me -what is balance?
LIanghai Wang

 

Blogger bhargav said ... (October 15, 2008 at 6:22 PM) : 

It is good information about accounting inventer.But I have confution that luca pacioli use "profit equals revenues less expenses (P=R-E)" and u told us that we can not use 'profit'.

 

Anonymous VIKRAM YADAV said ... (October 16, 2008 at 9:54 AM) : 

Hi, my name is vikram yadav.I read this article. I like this article because I didn't know about the father of accounting before, but now I know every thing about accounting.

 

Anonymous lucky rozario said ... (October 17, 2008 at 8:12 AM) : 

I like the story.

 

Anonymous ruth said ... (January 6, 2010 at 1:07 PM) : 

Hello My name is Ruth Morocho.I like this article. Now I know some information about the inventors of Accounting

 

post a comment


Professor Guerrero's Blog

Co-author of East of Tiffany's, 13 short stories that will warm your heart - See 101 reviews in Amazon.com and 37 in Barnes and Noble.

on KINDLE on NOOK

BROWSE: MORE THAN 560 ARTICLES

Book Reviews   Accounting 1   How to Become a Writer   Personal Finance   Self Help, Wealth, & Learning

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