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Person卢卡·帕乔利

Luca Pacioli

An Italian mathematician regarded as the father of accounting. He systematically described double-entry bookkeeping and established the mathematical invariant of the balance between debits and credits.

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Oct 13

Luca Pacioli's 1594 discussion of double-entry bookkeeping established a mathematical invariant: for every debit, there must be an equal credit.

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