Question

Who published the first document source of double-entry bookkeeping

Answer 1

The first known document that describes the system of double-entry bookkeeping is attributed to Luca Pacioli, an Italian mathematician and Franciscan friar. His work, titled **"Summa de Arithmetica, Geometria, Proportioni et Proportionalita,"** was published in 1494. In this book, Pacioli outlined the principles of double-entry bookkeeping, including the use of journals and ledgers, and it is often referred to as the first comprehensive guide to the system that forms the basis of modern accounting.