For double-entry accounting, Luca Pacioli's Summa. The history of accounting is a bit more complex and unknown. https://en.wikipedia.org/wiki/Summa_de_arithmet

For double-entry accounting, Luca Pacioli's Summa. The history of accounting is a bit more complex and unknown. https://en.wikipedia.org/wiki/Summa_de_arithmetica https://en.wikipedia.org/wiki/Summa_de_arithmetica