Skip to main content

HISTORY OF ACCOUNTING

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.
Labels:

Comments

Post a Comment

Popular posts from this blog

Activity Based Costing (ABC System)

Activity Based Costing (ABC) Financing system is generally divided into two types, namely conventional cost accounting system. Conventional cost accounting systems using the unit / quantity of product produced as the basis for imposition. Such loading method is often referred to as Unit-Based System. In this system, the costs incurred are recorded, collected and controlled based on the elements into centers of responsibility. In this way the production costs are also determined by the amount of resources absorbed by each cost center. There are two methods used to calculate the cost of the product is as follows: 1. Full Cost Method Full cost method is a method of determining the cost of production which takes into account all elements of production costs in the cost of products which consist of raw material costs, direct labor costs, and factory overhead costs, both fixed and variable. Full cost method is intended to meet the interests of external parties. 2.Variable Cost Met...
Post a Comment
Read more

Perkembangan Android

sekarang OS mobile paling populer adalah android dari pada OS mobile yang lain. seperti, ios, windows phone . mungkin  sejumlah orang masih belum tahu apa itu android . dan bahkan  sejumlah orang masih belum tahu apa saja generasi android dari awal muncul  sampai sekarang. untuk  kian jelasnya  silahkan simak informasi berikut.  sistem operasi android adalah sebuah sistem operasi yang ditujukan untuk perangkat mobile seperti smartphone dan tablet. sistem operasi ini telah dikembangkan oleh google.inc ini sebenarnya adalah pengembangan dari sistem operasi linux, karena modifikasi kernel linux 2.6. pada pengembang sistem operasi ini bisa dibilang fenomenal karena semenjak pertama kali rilis pada september 2007 sampai  sekarang , android OS sudah mencapai kesuksesan yang sangat pesat bahkan sekarang ini sudah menguasai pasar teknologi mobile mengugguli produk-produk yang sebelumnya  misalnya iphone. perkembangan android sangat cepat bahkan d...
Post a Comment
Read more

The new features of android M

This brand-new Android, code-named Android M. As usual, the name of each of the present generation Android OS taken in sequence alphabetical letters and using the names of sweet snacks, such as Eclair, Froyo, Ice Cream Sandwich, to Lollipop. Is M here will be on snack name Marshmallow, Mars Chocolate, M & M's or Macaroon? All that remains a mystery until the next generation of Android Lollipop officially announced at the event Google I / O. As has been presented through the previous update in Lollipop, of course, many are hoping that Android M can bring a wealth of features and a perfect enhancement. Lollipop was present with updates being so `design-centric`, where an all-out overhaul layout that has been present before. Even so, not a few are put to the expectations Android Lollipop M. Although not too suck up the attention of the users of Android devices, with the advent of Android M later, is predicted to be the OS that offers new fiur nan dynamic and interactive. D...
Post a Comment
Read more