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.