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Double-​​entry accounting

Double-​​entry accounting actually appeared in Venice and Florence in the late 13th century, hence its original name of Venetian method of accounting. Luca Pacioli, an Italian monk and mathematician, compiled and presented, in a language understandable by all, the details of the Venetian method, in a book published in 1494. This method has hardly evolved over the centuries, even though the accounting techniques for organisation and valuation have changed significantly.

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