In 1540 a Venetianprinter named Domenico Manzoni excerpted them, without attribution(Pacioli himself had acknowledged most, but not all, of his sources) butusefully adding hundreds of worked examples which illustrated Pacioli’spoints. Tellingly, Manzoni retitled the work Quaderno Doppio, ‘the doubleledger’. Selling even better than Maestro Luca’s original, it went throughsix or seven editions and prompted a wave of adaptations and translations.

Merchants have their waste book, Sudelbuch or Klitterbuch in German I believe, in which they list all that they have sold or bought every single day, everything as it comes and in no particular order. The waste book’s content is then transferred to the Journal in a more systematic fashion, and at last it ends up in the “Leidger [sic] at double entrance,” following the Italian way of bookkeeping. […] This is a process worthy of imitation by the learned.”(See Ulrich Joost’s analysis in this volume, 24-35.)

My day to day notebook is a soft 5 inch by 3.5 inch pocket notebook as shown below. I use a mechanical pencil when out and about (no breakage or sharpening) and take a small eraser (in this case an eraser shaped like Lego). This book is good for notes and ideas. Notice I cross them out when I have acted on them in some way (done the work, or given up on the idea). The goal of the daily notebook is to eventually throw it away (not save it). So all work needs to move out and I need to be able to know it has been moved.

In the past, merchants created indexes for names, topics etc. in a way that the necessaryentries had to be made in chronological order, or at least in a way that the necessary and oftenabundant supplementations had to be added to the foundational structure in the chronologicalorder of of their emergent necessity. Oftentimes they even refered to one another.

He explains the purpose of his "waste book" in his notebook E: Die Kaufleute haben ihr Waste book (Sudelbuch, Klitterbuch glaube ich im deutschen), darin tragen sie von Tag zu Tag alles ein was sie verkaufen und kaufen, alles durch einander ohne Ordnung, aus diesem wird es in das Journal getragen, wo alles mehr systematisch steht ... Dieses verdient von den Gelehrten nachgeahmt zu werden. Erst ein Buch worin ich alles einschreibe, so wie ich es sehe oder wie es mir meine Gedancken eingeben, alsdann kann dieses wieder in ein anderes getragen werden, wo die Materien mehr abgesondert und geordnet sind.[2] "Tradesmen have their 'waste book' (scrawl-book, composition book I think in German), in which they enter from day to day everything they buy and sell, everything all mixed up without any order to it, from there it is transferred to the day-book, where everything appears in more systematic fashion ... This deserves to be imitated by scholars. First a book where I write down everything as I see it or as my thoughts put it before me, later this can be transcribed into another, where the materials are more distinguished and ordered."

Early modern scholars referred most often to merchants as exemplars for theirhabit of keeping two notebooks: a daybook (or journal) to record transactionsin the order in which they occurred and a ledger in which these transactionswere sorted into categories, as in double- entry bookkeeping

Mary Poovey,A History of the Modern Fact: Problems of Knowledge in the Sciences ofWealth and Society(Chicago, 1998).

We still do not understand how information practices from the worlds of learning, finance, industry, and administration cross-pollinated. From the fourteenth century onward, accountants developed complex instructions for note-taking to describe holdings and transactions, as well for the recording of numbers and calculations. By the seventeenth century, merchants, and indeed ship captains, engineers, and state administrators, were known to travel with trunks of memoranda, massive inventories, scrap books, and various ledgers and log books that mixed descriptive notes and numbers. By the eighteenth century, tables and printed forms cut down on the need for notes and required less description and more systematic numerical notes. Notaries also were master information handlers, creating archives for their legal and financial documents and cross-referencing catalogue systems.

Lichtenberg, on the other hand, used the term "aphorism" in his notes, but never referred to it in his own writing. [7] The name Sudelbuch goes back to him, as his brother Ludwig Christian Lichtenberg noted in the "preliminary report" for the first edition of a selection of Lichtenberg's notes the year after his death . [8] And there was already reference to Lichtenberg's own explanation of the use of the term: [9] “The merchants have their waste book (Sudelbuch, Klitterbuch, I believe in German), in which they enter everything they sell and buy from day to day, everything in a mess, from this it is carried into the journal, where everything is more systematically stands, and finally it comes to the Leidger at double entrance according to the Italian way of bookkeeping. In this, each man is accounted for separately, first as a debtor and then as a creditor. This deserves to be imitated by scholars. First a book in which I write everything, as I see it or as my thoughts give me, then this can be carried back into another, where the matter is more separated and ordered, - Georg Christoph Lichtenberg : Sudelbuch E, entry 46 [10]