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Essay

HISTORY OF ACCOUNTING

Essay specific features

 

Issue:

American History

 

Written by:

Lillian V

 

Date added:

January 1, 2013

 

Level:

University

 

Grade:

A

 

No of pages / words:

5 / 1147

 

Was viewed:

6648 times

 

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Essay content:

His accounting system consisted of journals and ledgers. It rested on the invention of double-entry bookkeeping. Debits were on the left side because that??s what ?°debit?± meant, ?°the left?±. The numbers on the right were named ?°credits?±. If everything was done right, then the bookkeeper could do a trial balance (?°summa summarium?±)...
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Add up all the debits and then add up all the credits, he said. If everything had been done right, the totals should match. If not, ?°that would indicate a mistake in your Ledger, which mistake you will have to look for diligently with the industry and intelligence God gave you.?± He wrote. Experience Before computers came along Jack had never got a trial balance right the first time...
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