Encyclopedia of finance - springer (2013) - cheng few lee, alice c lee

... in national income accounting. Since not-for-profit and Luca Bartolomes Pacioli (ca. 1445–ca. 1517). Fra Luca Pacioli’s 1494 publication described the double-entry system of accounting. © ARCHIVO ICONOGRAFICO, ... financial account- ing and reporting model. What is the profession of accounting? At the core of the profession of accounting is the certified public accountant (CPA) who h...