The first book of accounting is "Summa de Arithmetica, Geometria, Proportione et Proportionalite".
The book was published in Italy in Italian language in 1494. The text is mainly written on mathematics. The book is divided into three parts, As for Arithmetica, geometria, proportione.
The third part of which is discussed about double entry system. This is the basis of modern accounting in this double entry system. The writer of the book Luca Pacioli (1445-1514). He was an Italian citizen. Who was a priest. He is a mathematical scholar. His full name was fra Luca Bartholomeo de Pacioli (Sometimes Pacioli). He is called the father of modern Accounting. He was a friend and teacher of Leonardo de Vinci.