Accounting. History of the emergence and development of accounting (the most important)

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Accounting. History of the emergence and development of accounting (the most important)

Lecture notes, cheat sheets

Directory / Lecture notes, cheat sheets

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1. The history of the emergence and development of accounting

Accounting originated in primitive society.

The history of the development and emergence of accounting can be divided into several periods.

1. Ancient world

The first inventory records appeared in Egypt, where every two year, an inventory of all movable and immovable property was carried out, then it has been replaced by current inventory (permanent inventory).

A chronological record of all the facts of economic life was kept, and then was done recapitulation - systematic posting of all records, transactions in chronological order. Offset payments were introduced, transfers of payments to other cash desks, periodic public reporting.

One of the stages in the development of accounting is associated with ancient rome. In Ancient Rome strict records of income and expenses were kept, since in wartime citizens were taxed according to their income.

On the Of Russia the streamlining of accounting began at the end of the ninth century.

Prince Oleg engaged in the establishment of tribute from subject tribes.

2. Middle Ages

At this time, two main accounting paradigms are being formed - office and simple accounting. The essence of the first is that the main object of accounting is the cash register and expected receipts, as well as payments from it. The essence of simple accounting is accounting property, including the cash register, and income and expenses became for the accountant sought after.

From the XNUMXth to the middle of the XNUMXth century. double entry bookkeeping is conquering all industries National economy. The decisive success was the publication in 1494 of the book of the great Italian mathematician Luca Pacioli (1445-1517) "Treatise on Accounts and records", it contains a detailed description of the application of double-entry bookkeeping to practice of a trading enterprise.

In the middle of the XVIII century. in England trying to use double-entry bookkeeping industrial accounting, a production cost accounting system is being developed.

3. Pre-revolutionary Russia

One of the first industrial accounting theorists F. W. Kronheilm (1818) divided accounting into two parts: production and accounting. First provided for three accounts, which were kept only in physical terms, the second - traditional accounting system of accounts.

The abolition of serfdom and the development of capitalism passed several stages. They begin with the works of two major scientists of the second half of the 19th century.

P.I. Rainbot and A.V. Prokofiev.

Genuine contribution in the development of the accounting of this time there was a spread synchronistic recording, cards and counting machines, and most importantly - the formation scientific basis of double accounting.

4. Post-revolutionary Russia

This evolution has gone through several stages:

1) 1917-1918 - attempts to stabilize the economy, ways of adaptation traditional accounting methods in the new management system;

2) 1918-1921 - approaches to the formation of communist, the collapse of old systems and forms of accounting, creation of fundamentally new accounting meters;

3) 1921-1929 - NEP, restoration of the traditional accounting system accounting;

4) 1929-1953 - building socialism, deformation of principles accounting;

5) 1953-1984 - improvement of production accounting, analysis of it organizational structures and the spread of mechanized processing economic information;

6) 1984-1992 - restructuring of all socio-economic relations in country, an attempt to revive classical accounting principles.

Author: Kabkova E.N.

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