HISTORY OF ACCOUNTING

At first, the recording of commercial transactions carried out in a simple way, which is recorded on stone, bark and so on. The oldest records have been found to date is still stored, which is derived from Babylon in 3600 BC. The invention is also obtained from Egypt and ancient Greece. This recording is done not systematically and often incomplete. Legkap recording more developed in Italy after known decimal numbers arabic and growing the business at that time

Accounting developments coincided with ditemukanya double entry system by the merchants of Venice who merupaka famous trading city in Italy there are those days. With the introduction of the double entry system, in early 1494, has published a book on the subject of double entry system written by a cleric and mathematician named Luca Paciolo entitled Summa de Arithmatica, geometrica, Proportioni et Proportionalita that contains an exact science lessons , However, in the book there are some parts that contain lessons for entrepreneurs. Bagia book contains lesson books entitled Tractatus de Computis et Scriptorio. The book is then spread in Western Europe and further developed by subsequent authors. Double entry system is then developed with a system called the country of origin, for example the Dutch system, the British system, and the system of the United States. Dutch or bookkeeping system called JUFA continental system. English system and the system of the United States called Anglo-Saxon system.

In medieval times, the trade center moved from Venice to Western Europe. Western Europe, especially Britain became the center of trade during the industrial revolution. At the same time accounting began to grow rapidly. In the 19th century, the double entry system developed in the United States called Accounting. In line with technological developments in the country, around the middle of the 20th century have used the computer for data processing so that the practice of double entry accounting can be solved more efficiently.

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