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Who is regarded as the author of the first book on double entry book-keeping?

AKautilya
BAdam Smith
CLuca Pacioli
DKarl Marx
Answer & Solution
Correct answer: C. Luca Pacioli
Luca Pacioli, a Franciscan friar, published Summa de Arithmetica in Venice in 1494, regarded as the first such book.
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