- Pacioli, Luca
- Pacioli, Luca
Modern accounting is traced to the work of an Italian monk, Luca Pacioli, whose
publication in A.D. 1494 described the double-entry system, which continues to
be the fundamental structure for contemporary accounting systems in all types of
entities. When double-entry accounting is used, the balance sheet identifies
both the resources controlled by the entity and those parties who have claims to
those assets.
source: http://www.enotes.com/business-finance-encyclopedia/accounting
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