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Re:Why wasn't the steam engine invented earlier? Part II by eesmith on Friday July 15, 2022 @02:55PM (#32111577)
I think your 15th century date is for a book describing double-entry bookkeeping, https://en.wikipedia.org/wiki/Della_mercatura_e_del_mercante...

Regarding its invention, https://en.wikipedia.org/wiki/Double-entry_bookkeeping#Histo... says:

> The earliest extant accounting records that follow the modern double-entry system in Europe come from Amatino Manucci, a Florentine merchant at the end of the 13th century.

and lists precursors under "Other claimants".

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