Father of Forensic Accounting
November 2018
Many people do not realize that accounting actually started in 3500 BC, and it steadily developed until approximately 450 A.D. In 450 A.D. an Italian monk named Luca Picioli wrote a book called Summa the Arithmetic, Geometry of, Portion. This book codified for the first time in history the basic principles of accounting. The book discussed the methodology of recorded debits and credits, preparing income and balance sheets. That is why Luca Picioli is largely known as the father of accounting.