Tribhuvan University

Patan Multiple Campus

Department of Accounting

Faculty of Management


Patan Multiple Campus

1.  Introduction

Accounting or accountancy is the measurement, processing, and communication of financial and non financial information about economic entities such as businesses and corporations. The modern field was established by the Benedikt Kotruljevic in 1458[citation needed], (Italian: Benedetto Cotrugli; 1416–1469) merchant, economist, scientist, diplomat and humanist from Dubrovnik (Croatia), and Italian mathematician Luca Pacioli in 1494.

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