In the year 1494 Luke Oliver capacitor Italians. Mathematics has written a book 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 word "Debit" and "Credit" double accounting principles. Which is recognized and practiced to this day, Luke Oliver capacitor has been regarded as. Father of Accounting