ACCOUNTING SYSTEM
History of Accounting
Accounting history started since humans know ¬ count money and use notes. In the XIV century the calculation of profit and loss have been done Genoa merchants by calculating the treasure that is the end of a cruise and compared to the time they depart
Milestone accounting began in 1494 when Lucas Paciolo {Luke from Burgos) published a science book called "Suma de Arilhmalica, Proportioni et Proportionaiita". In the book there is a chapter, entitled "Tractatus de Computis et Scriptorio". which contains some bookkeeping on record pairs (double book keepingf).
Accounting history through the ages
At the end of the XV century, in line with the decline of the Roman influence, per ¬ trade center shifted to Spanish, Portuguese, and Dutch. As a result, the accounting system was developed Romans also moved and used in those countries. Since the calculation of income began to be made on an annual basis which then led to the development routinely preparing the balance sheet at the end of a specified period.
In the nineteenth century the industrial revolution in Europe encouraged the development cost and the concept of depreciation accounting. In 1930, New York Slock Exchange and the Ameri ¬ can Institute of Certified Public Accountants to discuss and establish accounting principles for companies whose shares are listed on the stock exchange.
Accounting began to be implemented in Indonesia since 1642. However, there is a clear bukii on bookkeeping Amphioen Societeit standing in Jakarta since 1747. Further developing accounting in Indonesia after the Cultivation Law was abolished in 1870. This resulted in the emergence of Dutch private entrepreneurs who invest in Indonesia, they apply the accounting system as taught by Lucas Paciólo. Then in 1907, in Indonesia introduced examination system (auditing) to establish and control the books.
Not a lot of change in accounting systems in Indonesia during the Japanese occupation * After independence, the government of Indonesia has the opportunity to send their children abroad to study accounting. While accounting education in the country fiada initiated in 1952 by the mem ¬ University of Indonesia majoring in Accounting at the Faculty of open economy. This step is followed by other universities. In 1954 came out Law. 34 that regulates the degree of Accountants.
A professional organization that brings together accountants in Indonesia stood at December 23, 1957 and named Indonesian Institute of Accountants (IAI). This organization founded Public Accountants section 1978 and section 1986 Accounting Educator.
Foreign Investment Law was issued in 1967 and followed the law Investor ¬ Domestic Capital in 1968. Furthermore, they stimulate the establishment of new companies, exacerbating better investment climate in Indonesia. As a consequence, accounting in Indonesia experienced a rapid developmental ¬ ment.
During this happens dualism accounting practices in Indonesia. On the one hand, many Dutch companies implementing accounting systems. On the other hand * American accounting systems are increasingly being used due to the shift in the direction of accounting education to the American system and bring more companies into the American system of Indonesia.
Dualism is also influential in the world of education, especially at the secondary education level. However, in the Workshop on "Accounting Education in Indonesia" organized by the Centre for Development of Accounting Faculty of Economics, University of Indonesia, the education system has reached a deal ¬ Tansi account for secondary education and higher education are using the American system.
That is the history of accounting, may be useful.
History of Accounting
Accounting history started since humans know ¬ count money and use notes. In the XIV century the calculation of profit and loss have been done Genoa merchants by calculating the treasure that is the end of a cruise and compared to the time they depart
Milestone accounting began in 1494 when Lucas Paciolo {Luke from Burgos) published a science book called "Suma de Arilhmalica, Proportioni et Proportionaiita". In the book there is a chapter, entitled "Tractatus de Computis et Scriptorio". which contains some bookkeeping on record pairs (double book keepingf).
Accounting history through the ages
At the end of the XV century, in line with the decline of the Roman influence, per ¬ trade center shifted to Spanish, Portuguese, and Dutch. As a result, the accounting system was developed Romans also moved and used in those countries. Since the calculation of income began to be made on an annual basis which then led to the development routinely preparing the balance sheet at the end of a specified period.
In the nineteenth century the industrial revolution in Europe encouraged the development cost and the concept of depreciation accounting. In 1930, New York Slock Exchange and the Ameri ¬ can Institute of Certified Public Accountants to discuss and establish accounting principles for companies whose shares are listed on the stock exchange.
Accounting began to be implemented in Indonesia since 1642. However, there is a clear bukii on bookkeeping Amphioen Societeit standing in Jakarta since 1747. Further developing accounting in Indonesia after the Cultivation Law was abolished in 1870. This resulted in the emergence of Dutch private entrepreneurs who invest in Indonesia, they apply the accounting system as taught by Lucas Paciólo. Then in 1907, in Indonesia introduced examination system (auditing) to establish and control the books.
Not a lot of change in accounting systems in Indonesia during the Japanese occupation * After independence, the government of Indonesia has the opportunity to send their children abroad to study accounting. While accounting education in the country fiada initiated in 1952 by the mem ¬ University of Indonesia majoring in Accounting at the Faculty of open economy. This step is followed by other universities. In 1954 came out Law. 34 that regulates the degree of Accountants.
A professional organization that brings together accountants in Indonesia stood at December 23, 1957 and named Indonesian Institute of Accountants (IAI). This organization founded Public Accountants section 1978 and section 1986 Accounting Educator.
Foreign Investment Law was issued in 1967 and followed the law Investor ¬ Domestic Capital in 1968. Furthermore, they stimulate the establishment of new companies, exacerbating better investment climate in Indonesia. As a consequence, accounting in Indonesia experienced a rapid developmental ¬ ment.
During this happens dualism accounting practices in Indonesia. On the one hand, many Dutch companies implementing accounting systems. On the other hand * American accounting systems are increasingly being used due to the shift in the direction of accounting education to the American system and bring more companies into the American system of Indonesia.
Dualism is also influential in the world of education, especially at the secondary education level. However, in the Workshop on "Accounting Education in Indonesia" organized by the Centre for Development of Accounting Faculty of Economics, University of Indonesia, the education system has reached a deal ¬ Tansi account for secondary education and higher education are using the American system.
That is the history of accounting, may be useful.
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