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History of Accounting

Accounting before writing and numbers were present Mesopotamia, after the Persian, today in the area known as the Iran and Iraq of the country, to about 10,000 years ago, it was born. Big prosperity in this area, has been included in active trading up and two of the river between the population and the town and the city 10,000 years ago Tigris Euphrates river valley, a large fertile area.
Writing and numbers will not be invented for further of about 5,000 years. And, what happens is, it will lead to the next direct both the writing and the invention of a large number of systems.

At that time, merchants, faced many problems of the same times that companies are facing today. They had to ship the goods up and down the river, it was meant to trust their products and boatman. Unfortunately, all of the boatman was honest, the difference of opinion that is, in many cases, occurred about how much was shipped to those that have been received at the other end.

We it is difficult to imagine a world without today's writing and number. Please try to imagine yourself in .... I will be what you its position!

In order to address the problem, merchants, came up with the ingenious plan. They are to show the different products, are in various shapes, with different markings, made a small clay tokens. One, they are foods, leather, clothing, cooking utensils, tools, jewelry, and such as had more than 200 of such tokens to indicate the general variety of products variety, such as, of another oil pan It will mean, it means the grain basket

Bollae and token C. 3300 BC
Before shipping their goods, merchants, would take 1 token for each item in the shipment, and bollae pronounced one-eye ball of clay called, in wrap a token - the ball meaning to you. The ball given Waterman, after drying in the sun, it will be destroyed by the buyer to the other end of the transaction. Buyer to confirm that everything has been transmitted is considered to match the tokens that has a shipment item.

This is a function of the protection of assets, is a key feature of all modern accounting system. It now it was important to 10 000 years ago, it is just as important. Please refer to the merchants doing the same thing with the corresponding 10 thousand years ago today - shipper to the list of consignment goods - Today, to get the bill of lading.

Systems that use bollae is, to the present invention before any writing and numbers, went on for nearly 5,000 years. One day, perhaps by chance, wet clay bollae laying on the ground, I rolled on top of the loose token. Impression of the token had been left in the damp clay. Merchants, in addition to placing the token on the inside of the ball, began to press the token on the outside of the bollae.
Finally they leave an impression of each item will be pressing the tokens on a flat piece of clay. They are still so please remember that you did not have a number, they will be pushing the token to the individual items of clay. Probably right token is found by the accident of the day, someone could not be able to use a stick or other object in order to make the right mark on soft clay tablets. And .... the writing was born

The new symbol, was created immediately represent a plurality of items, and has been devised suddenly writing and number of both systems. The final stage of the process to be this attention, but took about 500 years, after writing was invented, it is to catch like wildfire, everyone is to be construed most popular it is in ever seen did.

People it they are likely There was so much in writing and love that every opportunity. We have a huge amount of archaeological evidence to support this concept. Also we will also survive now thousands of small clay plate.
A common example: workers, since he is to do had the housework, he sent his boss a note to say that would be late to work that day. He will be able to hire the children to carry the note (extreme only a small number of people can read and write) to hire a scribe for writing tablet, and to his boss. They sent a note to use today's mobile phones, and they loved it. Ability to communicate at a distance - they wrote for all of it joy.

Accounting records written is part of the oldest book that survived until today, they dates back to 3200 circa BC from 3300 back. These early records, wages to be paid to the king or Pharaoh, was a simple list of a single entry in the temple of assets, tax and tribute. This simple system was used until the period in which it is known the mid-1400s, and as the Renaissance.

(Seated on the left) of the ancient Egyptian scribe has created his account to the irises and papyrus. The accompanying text, not by the amount of care is taken in the case of a large amount, even the smallest amount of corn or date has been sincere input." In a written ancient Egypt, accountant was literally bean counters. They also, I have counted rice, beer, and other all. Ancient Egyptians, was paid to the type -. They are still foods, etc. workers that do not invent money, beer, clothing as was paid in, because it was a hygienic than water (everyone, the content of the alcohol drank in those days of beer It was very low, so they had to use a short brewing process.)

It is, it is interesting Mediterranean and European countries did not have the concept of the number zero to the Middle Ages. They like it took the Europeans of another 500 years, also, Middle East mathematician knew the movement of the stars and planets, learn the concept of from zero, in the round of figured out the Earth, in orbit These concepts revolve around the sun, the main reason that contrary to the view held by the Roman Catholic Church at a time, you figure it out. They until start using Arabic numerals because they math skills were limited, it is also difficult to perform calculations using the Roman numerals.

Luca Pacioli: father of modern accounting
By the time Christopher Columbus was trying to sail west, a new form of accounting, had been used by the Merchant of Venice. (Is Pottochi -O-lee) Luca Pacioli for the first time, we are still determined almost double entry system of accounting used today in the same form, of an explanation in writing. For him is actually he his contribution, mathematics Summa de Arithmetica, Geometria, Proportioni et al Proportionalita (arithmetic, all about geometry and percentage) in the fifth to document the system in the book Although, not invent a system called "father of Accounting".



Is written as a digest, leading to the existing mathematical knowledge, it was the five topics only cover the bookkeeping. 36 short chapters of the Summa of bookkeeping titled de Computis et al Scripturis writings of the Reckonings is, the most elegant Duke target of Urbino, in order to be able to have a detailed procedure in the conduct of business.  It was added so as without delay information about his assets and liabilities trader. JB Geijsbeek, all of the quotes of the translation by the ancient double-entry bookkeeping: Lucas

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