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The Rules of Acquisition were a numbered series of aphorisms, guidelines, and principles that provided the foundation of business philosophy in Ferengi culture. They were first written ten thousand years ago by Gint, the first Grand Nagus. In the mid-22nd century there were 173 rules, and by the 24th century there were 285. In theory, every Ferengi business transaction strictly followed all 285 rules.
There was also a short-lived revised edition of the Rules written by Grand Nagus Zek after having his state of mind changed by the Bajoran Prophets. These rules were almost complete opposites of the original rules and promoted honesty and charity. After Zek recovered, he ordered all copies of the new rules to be destroyed.
(Copy and pasted from http://memory-alpha.wikia.com/wiki/Rules_of_Acquisition)
"Rules of Acquisition" were copy and pasted from projectsanctuary if you would like to know more I have provided a link below.
(https://projectsanctuary.com/the_complete_ferengi_rules_of_acquisition.htm)