In 1494, Luca Paris Italian SIM at the people writing mathematical one. Summa de Arithmetica Geometrica "Pro [ortionalita) part of the PricewaterhouseCoopers accounting principles mentioned by the terminology" Debito "means" one "and" Credito "means" trust "is the basis of the word" Debit "and" Credit ", according to the accounting principles, which are the partners who accept and practice until today Luca Spa SI at has been heralded as the father of accounting.
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