What we know today as double entry bookkeeping is traceable to a man called Luca Pacioli, the author of the
world’s first printed book-keeping treatise. As the origin of all subsequent book-keeping treatises throughout
Europe, Luca Pacioli’s book-keeping tract is not only the source of modern accounting, but also ensured that the
medieval Venetian method itself survived into our times. However, this study is aimed at critically examining
the emergence of the double entry system of accounting
Hope that this helps :D
