Who among the following developed the idea of double entry book-keeping?
Francia Luca Pacioli, often referred to as Luca Pacioli, is credited with developing the idea of double-entry bookkeeping. He was an Italian mathematician and Franciscan friar who lived during the late 15th and early 16th centuries.
In 1494, Pacioli published a book called "Summa de Arithmetica, Geometria, Proportioni et Proportionalita,” which included a section on bookkeeping. This section introduced the concept of double-entry bookkeeping, which revolutionized the field of accounting.
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