Luca Pacioli

Luca Pacioli's Summa de Arithmetica (Venice, 1494) systematised double-entry bookkeeping, recording every transaction as both a debit and a credit. Known as the 'Father of Accounting', he collaborated with Leonardo da Vinci and his mathematical work underpins modern corporate accounting and capital markets.

• Lived: 1447 CE – 1517 CE
• Nationality: italian
• Roles: mathematician, friar, author