<P> Fra Luca Bartolomeo de Pacioli ( sometimes Paccioli or Paciolo ; c. 1447 -- 1517 ) was an Italian mathematician , Franciscan friar , collaborator with Leonardo da Vinci , and an early contributor to the field now known as accounting . He is referred to as `` The Father of Accounting and Bookkeeping '' in Europe and he was the first person to publish a work on the double - entry system of book - keeping on the continent . He was also called Luca di Borgo after his birthplace , Borgo Sansepolcro , Tuscany . </P>
<P> Fra Luca Bartolomeo de Pacioli ( sometimes Paccioli or Paciolo ; c. 1447 -- 1517 ) was an Italian mathematician , Franciscan friar , collaborator with Leonardo da Vinci , and an early contributor to the field now known as accounting . He is referred to as `` The Father of Accounting and Bookkeeping '' in Europe and he was the first person to publish a work on the double - entry system of book - keeping on the continent . He was also called Luca di Borgo after his birthplace , Borgo Sansepolcro , Tuscany . </P>
who is the father of accounting when and what did he describe
who is the father of accounting when and what did he describe
Fra Luca Bartolomeo de Pacioli
Fra Luca Bartolomeo de Pacioli