Who introduced the concept of double entry principle?

1. Who introduced the concept of double entry principle?
Luca Pacioli, an Italian mathematician, is widely credited with documenting and popularizing the double-entry bookkeeping system in his 1494 book, "Summa de arithmetica, geometria, proportioni et proportionalita."

• D. Luca Pacioli $$\boxed{\text{D}}$$

2. A person who prepares, analyses and interprets financial statements is known as a/an
An accountant is a professional responsible for preparing, analyzing, and interpreting financial statements to provide insights into an organization's financial health.

• A. accountant. $$\boxed{\text{A}}$$

3. A unit of a company bought is
When you buy a unit of ownership in a company, you are purchasing a share (or stock) in that company.

• D. share $$\boxed{\text{D}}$$

4. The reward given to a shareholder is
A dividend is a distribution of a portion of a company's earnings, decided by the board of directors, to its shareholders.

• A. dividend $$\boxed{\text{A}}$$