the profounder of double entry system of book keeping is a j.r.bathibai b Luca pacioli
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Pacioli is the founder of the double-entry system of bookkeeping
Pacioli is repeatedly known as the "father of accounting" as he was the first to issue a detailed description of the double-entry system, thus allowing others to study and use it.
Pacioli is considered the father of accounting but he didn't invent it. The double-entry system - recognized in its day as "bookkeeping Alla Veneziana," or "in the Venetian style" - was being used two eras earlier, around 1300.
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