Accounting, as we see it today, became the main tool for regulating economic activities within the same organization as the and large entities.It is a constant maintenance of all transactions and records of all information related to the organization.Accounting data is used to assess the effect of the company and its future prospects.Banks and other lending institutions are numerous accounting data for the decision to grant the loan or credit.In addition, regulatory authorities also inspect the data.From all this it is clear that the role of accounting is huge.But to create such a system had to spend a lot of time.Therefore we tell about what is the history of accounting.
Its roots go far back in the mists of time.The first book, reminiscent of accounting, dated 3500 century BC.Consideration was conducted on clay boards, and led him to the scribes in Babylonia.
With the advent of paper and the transition to a more civilized relations, accounting has become more simple.However, the modern system was still far off.The various estates account has been uneven.Many owners from time to time to check the documentation and registration of business entities.This was the first appearance of the makings of Auditors.But it all comes down only to the supervision of the safety of property and checked regularly.No one tried to measure profits and find out how effective conduct of economic activity.
history of the development of accounting has received a new impetus with the introduction of double entry.This happened in 1340.This method began to use the treasurers of Genoa.The history of accounting shows that this method has been described by Luca Pacioli.That he is considered the ancestor of accounting.Step introduction of double-entry is called the beginning of the modern system.
Everything was simple.Economic resources were equal to the sum of the debts and liabilities and equity.
The basis of the law laid down accounting in which changes in one part of the account lead to changes of the arc.So there is a balance.Moreover, changes may be in one piece.But with the opposite value, and in the same amount.Accounting has another function - to determine the efficiency of economic activities of any entity.
history of accounting is divided into two periods.For the first characterized by the absence of literature on the proper conduct of business.The second period began with the publication of the book Pacioli about the system of double-counting.It became the first textbook on accounting.
Since the 17th century many companies began to finance long-term expeditions.This led to the fact that the reporting period was completed at the end of the year.In 1673 in France, began to demand the balance from each enterprise, which should be once every two years.
gradually develop the banking sector.The balance of the enterprise allow to evaluate its ability and resolve the issue of lending.Production volumes have grown as businesses themselves.The role of fixed assets in the balance sheet has become significant.The notion of depreciation.
There was a need for calculating the cost.The history of accounting came to an end in 1959 when he created a commission that developed the basic principles of the financial system.After that, major changes occurred.
history of accounting in Russia experienced several historical moments.It can be divided into three phases: the period of the Russian Empire, the Soviet period and modern.
But the accounting system continues to evolve today.Each country has its own characteristics, but the recent trend towards the development of international standards.
