which of the following statements related to the history of accounting true?

a. in 15th century the tabular form of the account found by Luca Pacioli

b. regulations commences in late 1960s

c. Luca Pacioli finds double entry system in 17th century

d. debt and credit found as the minus was not found at that time

Which of the following statement best describe the exist price:

a. It reflects the cash capacity of the assets

b. It reflects the buying price of the asset

c. it is not recommended by accounting for hyperinflation

d. Same term as replacement cost