Respuesta :

Answer:

Luca Pacioli

Explanation:

Luca  Pacioli  a European accountant is known as The Father of accountancy.

Luca Pacioli  introduced the use of journals and ledgers in accounting systems.

His work in accounting was appreciated worldwide. His first book was based on double- entry accounting. He has introduced the concept of Dual Aspects  which has paved the way for the double-entry system .