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- 1 : is known for developing the doubleentry bookkeeping system, which revolutionized accounting practices in the 15 th century. - 2: The concept of "matching principle" is associated with It states that expenses should be recognized in the same period as the related revenues. - 3: introduced the concept of "materiality," suggesting that accountants should focus on information that would influence the decisions of reasonable users of financial statements. - 4: The is considered the father of modern cost accounting. He emphasized the importance of allocating both direct and indirect costs to products for accurate costing