Person

Benedikt Kotruljević

1416–1469 · 15th century · Also known as Benedetto Cotrugli

Benedikt Kotruljević (Benedetto Cotrugli) was a merchant, diplomat and writer from Ragusa (Dubrovnik) who served the Aragonese kings of Naples. His treatise on trade and the merchant's life, written in 1458 and printed in Venice in 1573, contains one of the earliest known descriptions of double-entry bookkeeping, decades before Luca Pacioli's better-known account of 1494.

Benedikt Kotruljević
Image: Cotrugli, Benedetto · Public domain · Wikimedia Commons

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Republic of RagusaSocioeconomy

See also

Cite this entry
APA
The Epoch Institute. (2026). Benedikt Kotruljević. In The Epoch Institute Encyclopedia. https://the-epoch-institute.org/encyclopedia/benedikt-kotruljevic
MLA
“Benedikt Kotruljević.” The Epoch Institute Encyclopedia, The Epoch Institute, 2026, https://the-epoch-institute.org/encyclopedia/benedikt-kotruljevic. Accessed .
Chicago
The Epoch Institute. “Benedikt Kotruljević.” The Epoch Institute Encyclopedia. 2026. https://the-epoch-institute.org/encyclopedia/benedikt-kotruljevic.
Harvard
The Epoch Institute (2026) ‘Benedikt Kotruljević’, The Epoch Institute Encyclopedia. Available at: https://the-epoch-institute.org/encyclopedia/benedikt-kotruljevic (Accessed: ).

Last reviewed October 2026Random entry ↻