Luca Pacioli: The Father of Accounting

@article{Smith2013LucaPT,
  title={Luca Pacioli: The Father of Accounting},
  author={Murphy D. Smith},
  journal={Managerial Accounting eJournal},
  year={2013}
}
In 1494, the first book on double-entry accounting was published by Luca Pacioli. Since Pacioli was a Franciscan friar, he might be referred to simply as Friar Luca. While Friar Luca is regarded as the "Father of Accounting," he did not invent the system. Instead, he simply described a method used by merchants in Venice during the Italian Renaissance period. His system included most of the accounting cycle as we know it today. The first accounting book actually was one of five sections in… 
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