In the year 1494 Luca Pacioli Italian. has written a book Mathematics called "Summa de Arithmetica Geometrica Pro [ortionalita) part has discussed the accounting manual. The terminology of the word "Debito" means "one" and "Credito" means "trust" as a fundamental source of the world "Debit" and "Credit" double accounting principles. Which is recognized and practiced to this day, Luca Pacioli has been regarded as. Father of Accounting