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.
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.