誰發明會計"Double Entries System" 呢?

History of Double Entries System
The origins of a primitive double-entry system have been traced as far back as the 12th century. Some sources suggest that Giovanni di Bicci de' Medici first introduced this method for the Medici bank. The earliest extant records that follow the modern double-entry form are those of Amatino Manucci, a Florentine merchant at the beginning of the 14th century. By the end of the 15th century, the merchant venturers of Venice used this system widely. Luca Pacioli, a monk and collaborator of Leonardo da Vinci, first codified the system in a 1494 mathematics textbook. Pacioli is often called the "father of accounting" because he was the first to publish a detailed description of the double-entry system, which enabled others to study and use it


More information for double-entry system:

In record keeping, particularly accountancy, the double-entry bookkeeping (or double-entry accounting) system is the basis of the standard system used by businesses and other organizations to record financial transactions. Its premise is that a business's (or other organization's) financial condition and results of operations are best represented by several variables, called accounts, each of which reflects a particular aspect of the business as a monetary value.
This system is called double entry because each transaction is double entered. Each debit value must have a corresponding credit value, and all transactions must "balance" so that when you add up all the debit balances, the total must be the same as the total of all the credit balances.
Every transaction is recorded by entries in at least two accounts. The total of the debit values must equal the total value of the credit values. The premise for this is that any monetary transaction must logically affect two aspects of a company. For example, if an item is sold (Credit Sales), then it must also be paid for by the customer (Debit Bank Account). Alternatively, if an item is purchased (Debit Purchases), then the company must also pay for it (Credit Bank Account). Most transactions consist of two entries, but can have three or more entries e.g. Supplier Invoice Total = Net Value + Taxes.
In the normal course of business, a document is produced each time a transaction occurs. Sales and purchases usually have invoices or receipts. Deposit slips are produced when lodgements (deposits) are made to a bank account. Cheques are written to pay money out of the account. Bookkeeping involves recording the details of all of these source documents into a journal (also known as a book of first entry or daybook). In the single entry system, each transaction is recorded only once. Most individuals who balance their cheque-book each month are using such a system, and most personal finance software follows this approach.
Businesses, however, usually use a more complex double-entry system, where each document is recorded as multiple journal entries, the totals of which always have to balance.
This allows a business to know much more information about its current financial position than is possible using a single entry system. The double-entry journal permits the business to determine at any time the amount of funds the business has on deposit in the bank, as well as how much it owes its suppliers, how much customers owe it, how much tax is due, etc.
These journal entries are then transferred to their own accounts in the ledger, or book of accounts. The ledger contains the individual accounts that will appear on a trial balance. Posting is the process of transferring the values to a ledger. Once the journal entries have all been posted, the ledger accounts are added up in a process called balancing. Each account will now have a total value.
Finally financial statements are drawn from the trial balance