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  The record of income and expenses was by the Romans to the English crown
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  The first profit sharing was with the profits of a commercial agreement, made by Ansaldus Boilardus who was a Genoves notary.
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  Profits and losses were recorded and reviewed by an auditor in a Genoa Community
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  The double match was created to have the same expenses and income was invented by Benedetto Cotrugli
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  "Quaderno", was an accounting book written by Benedetto Cotrugli
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  The book "Summa of Arithmetic, geometry proportioni el proportionalita" was a book written by Lucca, when have 36 chapters the study of the accounting and revealed secrets
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  The Imperial Chamber of Accounting was created for perfection in the control the accounts, by María Teresa
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  Developed schools of authors that invented the teory "cincoentista".
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  The Public Treasury was created by Giussepe Cerboni, (Cerboni was a author famous in the state of Italy)
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  Was a book with elements fundamentals, expanded accounting until and considered a science of management written by Fabio Besta
