Accounting History

According to economists, since people know the money as a means of payment of legal, accounting known. Record entry of the money out, the incidence of debt - credit transactions and other people in the first plate in the top of the clay, which is then developed by using the skin of animals. Scripts that use the skin of animals come from Arab countries (Egypt), at the time that Egypt is a colony (colony) Roman. Manuscript until now still with the good, comes from the Babilonia in 3600 BC.

After the Roman nation are having problems using the numbers on their own accounting records, and then they use the Arabic number (decimal digits), which at that time have been recognized by the Egyptians.

Accounting evolution occurred simultaneously with the bookkeeping system finding a pair (double - entry) by merchant-traders of Venice is a famous trader and skilful in the century. Double - Entry is recording the entire transaction into two aspects, namely "debit and credit" that its orientation is always in a state of balance.

On the 15 th century, the year 1494, accounting developed using Arabic numbers in Italy. The first book published by the Italian people on the new accounting appear at the end of the century to 15, where this book is the result of a Venice called Luca Pacioli. This book, entitled "Summa ARITHMATICA DE, GEOMETRICA PROPORPIONI ET PROPORTIONALITA". Part of the book discusses the accounting titled "TRACTACUS DE COMPUTIS ET SCRIPTORIA. This is the book which then spread in continental western Europe and then developed again by the experts so that it appears some accounting accounting system with the fixed based on the method used by Luca Pacioli.

System that developed is called in accordance with the name or the name of the developing countries respectively. Dutch system, for example System (Continental) and American unions System (Anglo Saxon). Systems are then run in accordance with its development. In the century now this system the most widely used system that is Anglo Saxon, this is because Anglo Saxon system can be used to record the various transactions, while other systems that are quite difficult to use. This is because the other systems are often separate between the bookkeeping and accounting system in Anglo Saxon, bookkeeping is a part of accounting.

Accounting theory and practice of growing in the 20th century with the development of technology. programs such as accounting computer more and more outstanding market at this time.