integral element of modern economic system performs accounting.As shown by historical experience, understanding of the circulation of money and have the inextricable link with the existing economic structure.With the development of the state there is a need to systematize and streamline financial operations.A huge contribution to the solution of this problem has brought Luca Pacioli - the "father" of accounting.Next, we find out what is the merit of mathematics.
Luca Pacioli:
Biography He was born in 1445 in the Apennines, in the small town of Borgo Sansepolcro.As a boy, he was sent to the local monastery to study the artist.In 1464 Luca Pacioli moved to Venice.There he was engaged in raising merchants' sons.It was at that moment was his first introduction to financial management.The 1470th Luca Pacioli (picture mathematics presented in the article) moved to Rome.There he completes his preparation of a textbook on commercial arithmetic.After Rome mathematician is sent for three years in Naples.There he engaged in trade, but apparently to no avail.In 1475-76 years he became a monk and joined the Franciscan Order.Since 1477 th Luca Pacioli taught 10 years at the University of Perugia.During its activity to its ability to teach have been repeatedly raise.Working at the university, he created the basic work, one chapter of which was the "Treatise on the accounts and records."
The 1488th mathematician left the department and went to Rome.Over the next five years he was in the state of Pietro Valletari (Bishop).In 1493-m Pacioli moved to Venice.Here he prepared the book for publication.After resting a year, Pacioli took the chair of the University of Milan, where he began to teach mathematics.There he met with Leonardo da Vinci and became his friend.The 1499th they move to Florence.There Pacioli taught mathematics for two years.After that he went to Bologna.In this city, almost half of the local budget are spent on the university.Adoption of mathematics to such a lucrative and prestigious post says its recognition.
few years later in Venice out of the book, which was written by Luca Pacioli, "Treatise on the accounts and records."Date of publication of this work - in 1504.By 1505 th mathematician almost walked away from teaching and moved to Florence.But in the 1508th, he again went to Venice.There, he gave public lectures.However, his main occupation was at the time preparing for the publication of his translation of Euclid.In 1509 he published another book, which was written by Luca Pacioli, - "On the Divine Proportion."In 1510-m mathematician he returned to his hometown and becomes the prior of a local monastery.However, his life was burdened by numerous intrigues of envious.This was the reason that four years later he again went to Rome.There he taught at the Academy of mathematical.In the hometown of Luca Pacioli he came back shortly before his death - in 1517.
contribution to the development of mathematics methodology
To fully understand the importance of the book, which was written by Luca Pacioli ("Treatise on the accounts and records"), it is necessary to evaluate the principles enshrined in them.Almost all experts say that the mathematician proposed criteria existed before him.For example, you can not assume that Luca Pacioli - the author of double entry.It existed before him.In this case, the question arises, what is the contribution of mathematics in this case?Unlike his contemporaries, Pacioli believed that everything important has been invented earlier.The basic task of the scientists he had seen in the most efficient construction training course.Pacioli did not imagine scientific work beyond the pedagogical process.Therefore, teaching activity has become an integral part of his life.
views that had Luca Pacioli, is completely determined by its scientific approach as the solution of mathematical problems, and related disciplines.This position is accurately determined subsequently by Galileo.Knowledge of mathematics Luca Pacioli was closely connected with the study of world harmony.The correct geometric shapes, as well as the convergence of balance, became his manifestations of this harmony.The scientist is not just recorded those practices which existed before, and gave them the scientific description.This is the main value of activities carried out Luca Pacioli."Treatise on the accounts and records", thus became the foundation for the improvement of the balance sheet.
essence of the scientific approach
reflection of the facts at the time of their existence is the most accurate.But at the same time such a technique does not contribute to the further development of practices as a method of knowledge focused on the past, the exact reproduction of already done and taking place.The approach that has been used by Luca Pacioli, made it possible to assess the situation not only in the segment of its development, but also in the long term, as well as by the consistency and integrity.In its work, the mathematician much left out, made a number of errors are described in more outdated Venetian system, rather than progressive Florentine.However, the "Treatise" Luca Pacioli showed that in the preparation of financial statements can apply a scientific approach.He was able to turn the balance in the formation of one of the areas of exact sciences.This, in turn, was the fact that many people (Leibniz, Cardano and others) became interested in the theory of accounting.
introduction of a mathematical system
In his "Treatise" Pacioli complemented existing notions of combinatorial methods.In preparing the balance at the time used a fraction of the simultaneous use of multiple currencies.But operations simply rounded.However, the main contribution to mathematics in the methodology they consider introducing ideas about the integrity of the accounting system, and that the convergence of the balance appears as a sign of its harmony.The latter definition was regarded at the time as not only aesthetic, but also the engineering category.Assessment of the trade balance to this position allows us to represent the company in the form of an integrated system.The method, which improved Luca Pacioli - double entry - in his opinion, should have been applied not only for a specific commercial enterprise, but for any organization and for the economy as a whole.This suggests that an approach which is being implemented mathematician predestined not only the development of the financial statements, it became the foundation for the formation and subsequent realization of economic thought.
Luca Pacioli, "Treatise on the accounts and records" (summary)
The first thing to say that the financial balance in mathematics is presented as a strictly ordered sequence of operations.The most complete reflection of the "procedural" seen in the principles of the three books of account.The first - "Memorial" - reflects the chronological sequence of all cases.In the sixth chapter of the "Treatise" describes how to conduct it.Over time, the memorial was replaced by primary documents.As a result, there was an inconsistency between the dates of the extract, the transaction and the fact of registration.
next book - "Journal."It was intended for internal use only.It recorded all the operations that have been described in the "Memorial", but takes into account their economic meaning (loss, profit, and so on).It was intended to posting and also compiled in chronological order.The third book was "Home."We talk about it in the chapter 14 "Treatise."It recorded transactions in a systematic rather than chronological order.
Clarity
This is the next principle, which has been described by Pacioli.Clarity is meant to provide users with clear and complete information on the economic activity of the enterprise.All entries in the books, according to this principle should be drawn up so that they had provided the conceptual reconstruction.In other words, the operation should be recorded so that you can later restore the participants act, objects, time and place of the fact.To achieve the greatest clarity necessary command of the language of accounting.Mathematician applied in writing the book Venetian dialect widely used the mathematical concepts.It Pacioli formed prerequisites for creating the language of accounting, are the most obvious to the majority of Italian financiers.
inseparability of property ownership and enterprises
This principle was at that time quite natural.The fact that many merchants then acted as the sole owner of the company, managers and recipients of profits and losses from trading activities.Accordingly, management accounting is carried out in the interests of the owner of the company.However, in 1840, Hippolyte Vanier was formulated another approach.According to him, accounting is carried out not in the interests of the owner and the company.This approach reflected the spread of the broad masses of the share capital.
credit and debit
One of the most important principles at Pacioli acted dual recording.The mathematician takes the position that each business transaction must be reflected in the debit and credit.This approach has the following objectives:
- control over the correctness of fixing the facts of economic activities.
- Determination of the amount of capital without the owner's inventory.
- The financial result.
In his work Pacioli paid much attention to the first problem.When the second and third remained undeveloped.This leads to the formation of a method which distorts the correct turn.The fact that Pacioli was primarily a scientist, and then - a financier, so consider a system of double entry within the causation.The debit allegedly saw the cause of the mathematician, and a loan - a consequence.This way of dealing with the financial system first found use in the economy.The most succinct formulation of this principle gave Yezerskiy: without the expense can not be income.The main aspects of the dual recording Pacioli took the following:
- sum of debit turnover will always be identical to the amount of the credit.
- The value of debit balances will always be identical to the value of credit.
These principles subsequently became widespread in the accounting system.
subject
statements as it had Pacioli acted pursuant to a contract of sale.Consolidating all agreements of this type of document was quite typical for that time.Undoubtedly, today's diversity of forms of economic life can not fit into the framework of the concept of buying and selling (for example, offset, barter, debt restructuring and so on).However, during this presentation Pacioli was very progressive.In addition, this approach allowed us to form an adequate period for determination of value, not only as a fair price, but the cost of the investigation and the market situation.
principle of adequacy
Its essence lies in the fact that all costs incurred by the company relate to the passage of time with its income.The principle of adequacy Pacioli provides more than enters directly and explicitly.As revenues are considered only the money.While the concept of profitability and depreciation only began their formation.In the complex have all contributed to the creation of ideas about how money and other forms of income.In accordance with a new understanding of the income, we can say that it is formed not only because of the business operations, but also as a result of the accounting methodology.
Maintaining balance
Pacioli Accounting believed something self-worth in connection with the value of the results reporting acted as a relative concept.The results documented in this or that book is largely dependent on the method of reporting.This provision is consistent with the idea of fixing the most accurate business transactions in the balance sheet because all methods require a reasonably accurate reflection of the facts at that conclusions can be often directly opposed.Pacioli's all well aware.In this regard, as the main result of the financial statements, he saw its impact on decision-making in the area of economic management.
Honesty
This last principle, which proclaims Pacioli in his "Treatise".A person who is engaged by reducing the balance to be perfectly honest.This should manifest itself not only in respect of the employer directly.The accountant should be mostly honest before God.In connection with this hope in him in almost every chapter of mathematics is neither a tribute to the tradition, nor the execution of the monastic debt, and the main principle of life.The deliberate distortion of accounting information Pacioli is considered not only financial irregularities.For a mathematician it was primarily a disorder of the divine harmonies, which he sought to grasp through the calculations.
disadvantages of
It should be noted that labor Pacioli acted primarily as a theoretical book.In this connection, it did not reflect many of the elements of financial statements that existed at the time.These include, in particular, should include:
- Doing additional and parallel books.
- Accounting industry costs.
- Keeping balance with analytical purposes.While the formation of statements already carried out not only to reconcile the information and close the books, but also acts as a tool for management and control.
- Account nostro and vostro.
- Basics audit and the procedure for verification of balance.
- calculation methodology regarding the distribution of profits.
- order of reserve funds and distribution of the results of the adjacent periods.
- confirmation report information inventory methods.
absence of these components indicates primarily on the lack of commercial experience Pacioli.It is likely that he did not include the details given by the fact that they just do not fit into a coherent system he created.
In conclusion
Labour Pacioli became one of the first, which uses the Italian language as a means of expression of scientific ideas.The principles and categories formed mathematician and are used nowadays.The main merit of Pacioli is not what he gave them - because it would be and so made.His contribution lies in the fact that it was thanks to his book accounting was elevated to the status of science.
