"All the creditors must appear in the ledger at the right-hand side, and all the debtors at the left. All entries made in the ledger have to be double entries — that is, if you make one creditor, you must make someone debtor." (Luca Pacioli, The Rules of Double-entry Bookkeeping, 1494) International Accounting Day is celebrated on 10 November every year, the day Luca Pacioli published the first detailed description of double-entry bookkeeping in his 1494 work Summa de Arithme