The origin of Accounting is found from ancient civilization. Early development of accounting occurred in ancient Mesopotamia more than 7,000 years ago. The documents found from ancient Mesopotamia show lists of expenditures, and goods received and traded.
In the development of money and early audit systems there is an big involvment of Egyptians and Babylonian.
In India, during the reign of the Mauryan Empire Chanakya wrote a manuscript similar to a financial management book. In the book "Arthashasthra" written by Chanakya there are few detailed aspects of maintaining books of accounts for a sovereign state.
Italian mathematician, Franciscan friar, Luca Pacioli is known as The Father of accounting and bookkeeping. He was the first person who had published a work on double entry bookkeeping system and introduced in Italy.