History and development of accounting standards

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Issue:

Business

 

Written by:

Alex J

 

Date added:

November 8, 2014

 

Level:

University

 

Grade:

A

 

No of pages / words:

9 / 2491

 

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7526 times

 

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Ancient bookkeepers used small clay balls called tokens to count and keep track of existing wealth. These tokens were used as evidence of transactions. Over time, the tokens were used to make impressions in clay along with pictures which represented the first attempts at accounting. These events took place around 5000 B...
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These events took place around 5000 B.C. (Giroux) Evidence suggests that double entry bookkeeping developed in Italy around 1200 B.C. The first book written on double entry bookkeeping was written by Luca Pacioli in 1494. (Smith) Pacioli was referred to as the father of accounting, but he did not actually invent the system he described...
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