Accounting History antiquity
From the hands of Middle Eastern traders, the intellectual heritage of the ancestors of accounting knowledge was developed by the European nations, especially Italy. Since 1495, science became popular accounting is used for mathematical logic is easy to understand and useful in managing finances.
Italian scholars who were interested in this science then create new theories and traders write record books in pairs in the management of their trade. One of the oldest books in pairs records found in Genoa. The book shows the dates in the year 1340.
Then came the Luca Pacioli (1445 - 1517) who contributed to the development of financial records in Italy. He was a priest from the order of Francis. In 1494, he wrote a book titled "Summa de Arithmetica Geometria, Proportioni et Proportionalita".
In the book there is a chapter titled "de Computis et Uris' who presented information and theories regarding bookkeeping records pairs. In that chapter, he explains, "In order to provide information to traders about the state of property and debt, debit and credit record system (adebeo and credito) were used.
All recording incoming cash outflow to be paired (debit and credit). That is, if you recorded your creditors, debtors should record also in the side. "
Luca Pacioli also theorized about the use of three types of books in the books, which is a journal, a memorandum, as well as a great book. He also sparked the closure of earnings and book any one period. Calculations based on this period is the idea after seeing that it was the age of business corporations is never long.
Pacioli advises business owners to close the book and make a profit every year for the recording of the immaculate and the relationship between the company and partner more closely considering the financial records are transparent and well-managed. Books theories and principles of accounting and financial management Pacioli's work was later published in English in London in 1543.
Pacioli addition, there are other names in the history of the development of accounting. One of them is John Mellis. He wrote a book in 1588 about the development of practical accounting principles. He claimed to be the innovator and developer of Luca Pacioli theories.
From the hands of Middle Eastern traders, the intellectual heritage of the ancestors of accounting knowledge was developed by the European nations, especially Italy. Since 1495, science became popular accounting is used for mathematical logic is easy to understand and useful in managing finances.
Italian scholars who were interested in this science then create new theories and traders write record books in pairs in the management of their trade. One of the oldest books in pairs records found in Genoa. The book shows the dates in the year 1340.
Then came the Luca Pacioli (1445 - 1517) who contributed to the development of financial records in Italy. He was a priest from the order of Francis. In 1494, he wrote a book titled "Summa de Arithmetica Geometria, Proportioni et Proportionalita".
In the book there is a chapter titled "de Computis et Uris' who presented information and theories regarding bookkeeping records pairs. In that chapter, he explains, "In order to provide information to traders about the state of property and debt, debit and credit record system (adebeo and credito) were used.
All recording incoming cash outflow to be paired (debit and credit). That is, if you recorded your creditors, debtors should record also in the side. "
Luca Pacioli also theorized about the use of three types of books in the books, which is a journal, a memorandum, as well as a great book. He also sparked the closure of earnings and book any one period. Calculations based on this period is the idea after seeing that it was the age of business corporations is never long.
Pacioli advises business owners to close the book and make a profit every year for the recording of the immaculate and the relationship between the company and partner more closely considering the financial records are transparent and well-managed. Books theories and principles of accounting and financial management Pacioli's work was later published in English in London in 1543.
Pacioli addition, there are other names in the history of the development of accounting. One of them is John Mellis. He wrote a book in 1588 about the development of practical accounting principles. He claimed to be the innovator and developer of Luca Pacioli theories.
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