Origin of accounting department
Origin and development of accounting in the ancient world. Characteristics of economic activity and demand for information. The system registers the financial registration in pristine Rome. Stagnation era in the bookkeeping in the early middle ages.
| Рубрика | Иностранные языки и языкознание |
| Вид | курс лекций |
| Язык | английский |
| Дата добавления | 03.02.2015 |
| Размер файла | 32,4 K |
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From the beginning of large-scale industrial activity in the XIX century any of these systems couldn't be considered more satisfactory as didn't correspond to the appeared practice of attraction of the capital and division of functions of a property and management.
Income-expense system is inefficient in the conditions of large-scale manufacturing and the business activity connected with use of capital assets (extra current assets). There appeared the need for application of the theory of charge of wear and division of articles of the capital and revenue.
Summing up to the medieval period, we will note that only with revival of economic life again there was a need for information on a state of affairs, as became the precondition of development of accounting. As a powerful push to it was the first book devoted to questions of the organization and conducting of accounting . Many authors agreed as well as objected to L.Pacholi on the pages of these books. It were the first theoretical disputes which became a basis for the development of a science.
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