History of Accounting

Accounting is one of the oldest zanimanja.Povijest accounting goes back to the earliest days of civilization driven trade system of crops and products necessary for survival. As the barter system expanded to monetary exchange, methods were formalized by 2000 BC. To include the creation of accurate records of quantities and relative values.

Influence of Earliest Accountants

Through archaeological discoveries cases, researchers are learning more about the real impact of the earliest accountants had on civilization. His discovery, archaeologists have discovered accountants participated in the preparation:
on trade - to expand the market for access to goods and services
about cities - such as trade grew, so the market
terms of wealth and numbers - personal and national planning
About Writing - understand the exact storage system
the double-entry bookkeeping - associated with the birth of the Italian Renaissance
about money and banking - helping companies to avoid bankruptcy in the industrial revolution

Father of Accounting

accounting history is not complete without Luca Pacioli (1445 - 1517), also known as Friar Luca dal Borgo and "Father of Accounting". Pacioli is credited for the "birth" of accounting. In 1494, he wrote a book which was a compilation of mathematical and accounting knowledge of his time. His textbook provided the first published description of double-entry accounting system used by Venetian merchants in the late 15th century, including a similar accounting cycle as we know it danas.Sustav described journals and ledgers with sections for assets, liabilities, equity, revenues and expenditures are on modern accounting balance sheet.

of modern accounting

As civilization evolved, the company grew and by the capital markets, and thus ... of responsibility. The success depended more and more accurate and reliable financial documents. Over time, the role of the accountant has become an integral part of almost every aspect of day-to-day business and government propisa.Povijest led modern accounting to become a global, real-time integrated information system driving the direction of accounting expertise and emphasis on the importance of the accounting profession.