Double entry system was started in-

The correct answer is: B. Italy

The double-entry bookkeeping system was invented in Italy in the late 14th century by Luca Pacioli. It is a system of accounting in which every financial transaction is recorded twice, once as a debit and once as a credit. This system allows for a more accurate and complete record of financial transactions, and it is the standard system of accounting used today.

Option A is incorrect because India did not invent the double-entry bookkeeping system.

Option C is incorrect because England did not invent the double-entry bookkeeping system.

Option D is incorrect because the double-entry bookkeeping system was invented in Italy.