Question

double entry system of book keeping system was developed in​

Answer 1

Double-entry bookkeeping was firstly pioneered by the Romans and in the Jewish community of the early-medieval Middle East.[1] In 70 AD Plinius the Elder described the structure of the "Tabulae Rationum" as "On one page all the disbursements are entered, on the other page all the receipts; both pages constitute a whole for each operation of every man".[2