Essay about The Origin Of Accounting

OUTLINE

Title: The Origin Of Accounting.

I. A long history behind
A) Begins with the origin of numbers.
B) Strong ideas in Rome about the theory of doble entry.
C) In 1453 begin the process of disclosure the accounting by printing it.
D) Lucas Pacciolo: Father...
E) Importants things begin to appear.

II. Nowdays, helps a lot...
A) Presents the contable system in computer formats.

III. Needs a more higher level of specialization
A) Increases the knowledge of the people.
B) Considered one of the occupations with the highest standard of professional ethics.
C) Regulated in all countries.

IV. Evolution
A) No more public accountants considered just a book holder.
B) Makes the people be capable of manage and direct the economical activities of an organization.

Foremost, the origin of accounting is closely related to the origin of numbers or numeric symbols, and the emergence of barter. The truck comes from the very moment the man begins to produce more than they can consume, allowing the emergence of the offer. This phenomenon came to about 6000 BC, also, the numbers appeared in prehistoric times when man by drawing symbols, began to take control of barter. By that time, there is confidence in Egypt, Mesopotamia, Greece and Rome practiced accounting and is in Rome where they have strong evidence of the theory of double entry. For this time, those who exercised the work of accountants Roman plebeians and slaves were subsequently grouped into schools.

Also, during the Middle Ages, kept its accounting reporting function primarily in the Italian Republic by the major trading centers of the world were developed in this geographical area. In these republics, it began to take very similar techniques to those that exist today. At the beginning of the Renaissance, between 1453 and the French Revolution, begins the process of disclosure of the discipline of product development of printing. Thus Benedetto Cetrugli, began writing and was a pioneer of the early accounting texts. Later, Lucas Pacciolo "Father of Accounting", through the second printing of his text "The Summa of Arithmética, Geometry Proportioni et Proportionalitá", which finds the concept of double entry for the first time, becomes the most leading authorities on accounting in its time. It is from the XVIIth century are beginning to arise where commercial centers professionals whose primary responsibilities were to verify the accuracy of the information. From the nineteenth century accounting suffers important changes such as the initiation of studies related to definitions such as depreciation, amortization, reserves, funds, among others, the emergence of books greater mechanization and electronic accounting. Emerging production costs and selling and producing the government schemes in the development of the profession.

Today, in what are the information systems business, accounting emerged as one of the most remarkable and effective to publicize the various fields of information from production units or enterprises. The concept has evolved enormously, so that an increasing degree of "specialization" of this discipline within the business environment. The accounting profession is considered one of the occupations with the highest standard of professional ethics. The accounting profession is regulated in all countries by a school or an association of certified public accountants. The trend of the accounting profession since 1990 is not just a book holder, but one person who is capable of management, manage and direct economic activity - and financial resources of a company or organization.

In conclusion, It is one of the most important professions in the world for what it represents for the organizations, which is related to the success of it.