Benedikt Kotruljević
Illustration — Della mercatura, 1602. Benedetto Cotrugli (Benedikt "Beno" Kotruljević; 1416–1469) was a Ragusan merchant, economist, scientist, diplomat and humanist.
Also recorded as Benedetto Cotrugli · Benko Kortruljevič
Benedikt Kotruljević
Quahadi · CC BY-SA 3.0
- Born
- 1416. · Dubrovnik.
- Died
- 1469. · L'Aquila.
- Nationality
- Republic of Venice and Republic of Ragusa.
- Occupation
- economist, diplomat, writer and merchant.
- Fields
- merchant, economy and philosophy.
- Languages
- Italian, Latin and Croatian.
VALÉORINE Encyclopedia
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Documentary summary
Illustration — Della mercatura, 1602. Benedetto Cotrugli (Benedikt "Beno" Kotruljević; 1416–1469) was a Ragusan merchant, economist, scientist, diplomat and humanist.
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Note VALÉORINE
Benedikt Kotruljević (1416–1469) was a diplomat, economist and merchant, among other activities, a national of the Republic of Ragusa and the Republic of Venice. The diplomat was born in Dubrovnik and died in L'Aquila. Activity centred on economy, merchant and philosophy. Languages used include Croatian, Italian and Latin.
Composed from admitted, traceable facts · 01 October 2026
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Authority files
wikidata · Q554825 · wikipedia · Benedetto Cotrugli
In this article
Life
Life
Cotrugli was born in the city of Ragusa (modern Dubrovnik), part of the Republic of Ragusa. As a diplomat of the Kingdom of Naples, he spent some 15 years in the Court of Naples where he led many discussions and polished his thoughts on humanist subjects. From 1451 until 1469 he lived in Naples. He died in Aquila.
Surviving manuscripts
Surviving manuscripts
The earliest extant copy of Cotrugli's manuscript Libro de l'Arte de la Mercatura (Book on the Art of Trade) is kept in the National Library of Malta and is dated 1475, although the original manuscript was dated 1458. The text of his 1458 manuscript Della mercatura e del mercante perfetto is followed by an appendix containing an inventory and many journal entries. It contains an early description of the double-entry bookkeeping system, predating the description made by Luca Pacioli in his Summa de arithmetica of 1494.
Heritage
Heritage
In 2007 the Croatian state devoted a silver 150 kuna commemorative coin to Cotrugli. Cotrugli is the patron of the Cotrugli Business school, with branches in Zagreb, Belgrade, and Ljubljana.

De navigatione liber is the first known (handwritten) manual on navigation, issued in 1464, which is almost three decades before C. Colombos' first journey to the New World. -- 141 pages, size: 20.5x14cm.
Benedetto Cotrugli · Yale University Library - Beinecke Rare Book and Manuscript Library. Call Number: Beinecke MS 557

Title page of Benedetto Cotrugli’s treatise Della mercatura e del mercante perfetto.
Benedikt Kotruljević · 2d copy
Life and career
Dated record
Life and career
The full dated record · 2 entries
1416
Benedikt Kotruljević born at Dubrovnik.
1469
Benedikt Kotruljević died at L'Aquila.
Places
Named by the record
Places
Only places the record itself states, plotted where the house gazetteer settles their coordinates. Nothing is inferred from a name or a nationality.
Dubrovnik.
Birth place
L'Aquila.
Death place
Primary material
Documents and archives
Institutional database
- Wikidata, structured authority record Q554825: Benedikt Kotruljević
Scholarly · Wikimedia Foundation
reference work
- “Benedetto Cotrugli”, English Wikipedia, consulted as further reading
Reputable secondary · Wikipedia
Notes from the source article
Cited by Wikipedia
Notes from the source article
These works are cited by the source article, in its own numbering. They are recorded as its citations, not as sources VALÉORINE has verified.
- 1.Niall Ferguson - The Square and the Tower page 125
- 2.Basil S. Yamey (1994). "Benedikt Kotruljević on bookkeeping (1458)". Accounting, Business & Financial History 4(1): 43-50.
- 3.Zubrinic, Darko. History of Croatian.
- 4.SIESC Croatia 2.
Bibliography printed in the source article · 4
- B.Cotrugli, "Il libro dell'arte di mercatura", Guerini Next, september 2022
- B.Cotrugli, "Arricchirsi con onore", edited by Alessandro Wagner, introduction by Brunello Cucinelli, Rizzoli, May 2018
- B.Cotrugli, The Book of the Art of Trade, edited by Carlo Carraro and Giovanni Favero, with Scholarly Essays from Niall Ferguson, Giovanni Favero, Mario Infelise, Tiziano Zanato and Vera Ribaudo, translated in English by John Francis Phillimore, Springer Nature, Palgrave Macmillan, 2017
- B. Cotrugli, Libro de l'arte de la mercatura, critical edition of the original Italian manuscript, by Vera Ribaudo, Cà Foscari University Press, Venice, May 2016
References
Citations
References
Each reference names the institution holding it, so a reader may go to the document itself.
Institutional database
Wikidata, structured authority record Q554825: Benedikt KotruljevićWikimedia Foundation
Institutional witnessreference work
Secondary witness
People, houses and institutions
Knowledge graph
People, houses and institutions
Teachers, collaborators, publishers and institutions recorded against this person, each on a stated basis.
Citizenship
1- Republic of RagusaPlace
Established from a fact already recorded on a verified source.
Further particulars
Held on the record
Further particulars
Open the remaining particulars
The authorities additionally record the headings Benedetto Cotrugli and Benko Kortruljevič. His recorded languages were Italian, Latin and Croatian. Recorded as economist, diplomat, writer and merchant.
Identity and origins
The Encyclopedia exists whether or not anything is for sale. Corrections are recorded rather than overwritten, and every version of this record is kept. Published 16 August 2026.
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