History of accounting from antiquity to the present day
History of accounting from antiquity to the present day
The history of accounting has almostsix thousand years. Without it, the economic activity of man, enterprise, state, world community is impossible. Modern accounting is based on international accounting standards.
The first financial documents
Accounting appeared in Mesopotamia in 3600 before ourera. There is documentary evidence of this fact. Archaeologists have found and deciphered clay tablets with the records of temple officials. They considered the grain, butter and meat produced in the farm. How many products are given to employees. The remainder in the storerooms. Simple accounting
With the emergence of private property receiveddevelopment simple accounting. He was needed for rational management of personal economy. The owner constantly counted and checked the safety of his property. The accounting system of the Roman Empire, which stood out among others, did not allow calculating profits or inventorying material values. But in its bowels modern accounting terminology has arisen. In the Middle Ages
In the second millennium AD accountingaccounting was experiencing rapid development. It was divided into two areas: simple and cameral accountancy. Simple accounting kept records of property assets. As a result, income and expenditure were determined. Cameral was engaged in counting receipts in cash and cash costs. The calculation of profits and losses was made in advance. And then they registered for a certain period of time. Double entry
Italian accounting system replacedRoman, which no longer satisfied the developing banking. Special magazines appeared. One is for registration of economic and financial transactions. Another journal is for accounts. A double form of writing marked the beginning of modern accounting. In 1494 in Venice was published the first book on accounting - the treatise "On accounts and records". Its author is the famous Italian mathematician Pacioli. In the treatise, the method of double recording of trade operations was described. The International Accounting Day is celebrated on November 10. This is the day of the publication of the book Pacioli. In this period in Russia appeared the name of the profession of a man who was engaged in the maintenance of accounting books. The word "accountant" came from the German der Buchhalter (bibliographer). Accounting as a science
Development of economic activityaccompanied by the development of accounting. It is clearly traced by the works of Schweiker, Tom, Savary. In 1889, accounting was officially recognized as a science that numerically characterizes the activity and state of the enterprise. And Frenchman Dumarshche came up with the coat of arms of accountants. It still depicts the sun, the scales and the Bernoulli curve today. International Standard
Great influence on accounting theoryrepresentatives of the American school - Irving Fisher and D. Scott. Scott developed the provisions, which in the seventies of the XX century formed the basis of the international accounting standard (GAAP). The main goal of the international standard is the development of common concepts and common terminology. And the same interpretation of financial statements.
