Questions: Who is credited with documenting the double-entry accounting system?

The answer is Luca Pacioli.

Luca Pacioli is credited with documenting the double-entry accounting system. He was an Italian mathematician and Franciscan friar who published a comprehensive book on mathematics and accounting in 1494 titled "Summa de Arithmetica, Geometria, Proportioni et Proportionalità." In this book, Pacioli described the double-entry bookkeeping system, which became the foundation for modern accounting practices.

Let's briefly explain why the other options are incorrect:

1. Rocea Glovann: There is no historical record of a person by this name contributing to the development or documentation of the double-entry accounting system.

2. Arlo Glan: Similarly, there is no known individual by this name associated with the history of accounting or the double-entry system.

3. Marco Lorenzo: This name does not correspond to any known figure in the history of accounting or the documentation of the double-entry system.

4. Luca Pacioli: As mentioned, Luca Pacioli is the correct answer. He is often referred to as the "Father of Accounting" due to his detailed description of the double-entry system in his 1494 publication.

In summary, Luca Pacioli is the individual credited with documenting the double-entry accounting system, which has had a lasting impact on the field of accounting.