What was that first accounting document? | Hacker News

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		vernal on May 7, 2023 \| parent \| context \| favorite \| on: macOS Internals What was that first accounting document?

vaughan on May 9, 2023 [–]

For double-entry accounting, Luca Pacioli's Summa. The history of accounting is a bit more complex and unknown.

https://en.wikipedia.org/wiki/Summa_de_arithmetica

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