Concept:Double-entry bookkeeping is credited to an Italian mathematician and friar named Luca Pacioli, not to any modern authors.
Explanation:Luca Pacioli is widely recognised in accounting history as the Father of Double-Entry Bookkeeping.
He was an Italian mathematician and Franciscan friar who lived in the 15th century.
In 1494, he published a famous book titled "Summa de Arithmetica, Geometria, Proportioni et Proportionalita".
That book contained a special section on bookkeeping, where he explained the double-entry system.
Double-entry means that every financial transaction is recorded in at least two accounts, one debit entry and one credit entry.
Although other scholars before him used similar methods, Pacioli was the first to publish and popularise the complete system.
Frank Wood, James Lucas and Omuya James are well-known authors and educators, but none of them invented double-entry bookkeeping.
Therefore, the correct option is Francia Luca Pacioli, which refers to the same person as Luca Pacioli.
Answer:D. Francia Luca Pacioli