Jan Ympyn

Jan Ympyn was a Flemish merchant known as an author of “Nieuwe Instructie” (1543), the first Dutch treatise on double entry bookkeeping.

Born into a merchant family in the Low Countries, Ympyn was sent to Italy to learn commercial practices. During his twelve years residence abroad he travelled to Spain and Portugal and gained valuable knowledge of double-entry bookkeeping while he was studying in Venice. Enriched with new experiences and knowledge Ymyn returned to Holland and established himself in Antwerp as a prosperous retailer and wholesaler, importer, and exporter, of silks, woolens, and tapestries, and owner of several properties.

Although his business activities were important to contemporary consumerist world, he is best known for his double entry bookkeeping treatise. Although largely inspired by Luca Pacioli’s treatise “Particularis de Computis et Scripturis” (1494), his work brought several important innovations in that field.