会计史:定义和相关性

History of Accounting eJournal Pub Date : 2015-08-25 DOI:10.2139/SSRN.2650396

A. Ogbonnaya

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引用次数: 0

摘要

这项工作追溯了会计的历史，以及商人如何开发出一种使用所谓的Bollac进行记录的系统。会计的发展阶段，从公元前3500年的美索不达米亚到21世纪的会计。本研究还讨论了会计之父Luca Pacioli及其对复式记账法发展的贡献，以及会计历史与当今世界的相关性。

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Accounting History: Definition and Relevance

This work traces the history of accounting and how merchants developed a system of keeping record using what is known as the Bollac. The stages of development of accounting, from the Mesopotamia 3500 B.C to the 21st century accounting. This study also talked about the Father of Accounting – Luca Pacioli and his contributions in the development of double entry bookkeeping and finally the relevance of accounting history to today’s world.

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History of Accounting eJournal

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