This document provides an overview of the history and origins of accounting. It discusses how accounting dates back to early civilizations like Sumerians and Egyptians who used accurate records of agricultural products. Double-entry bookkeeping was first published and introduced by Luca Pacioli in 1494 in his book Summa de Arithmetica where he laid out the framework for the modern practice of double-entry bookkeeping using debits and credits. The document also discusses key accounting books like the memorandum, journal, and ledger that form the basis of the double-entry system.