When did accounting start in history

Since the summer, there has been private ownership, and there has been accounting.

Accounting is to use money as the main unit of measurement, to improve economic efficiency as the main goal, the use of special methods to comprehensively, comprehensively, continuously, systematically account and supervise the economic activities of enterprises, institutions, institutions and other organizations, provide accounting information, and with the increasing development of social economy, gradually carry out a kind of economic management activities, decision-making, control and analysis, is an important part of economic management activities. (See Encyclopedia).

Historical Stage. 1) Ancient Accounting Stages Ancient accounting, in terms of time, is a long period from the middle and late Paleolithic to the end of feudal society. From the perspective of the main technical methods used in accounting, it mainly involves the original measurement record method, the single-entry account book method and the double-entry accounting method in the initial period.

During this period, the measurement, recording, analysis and other work carried out by the accounting institute were mixed with other calculation work at the beginning, and after a long process of development, a set of methods with its own characteristics was gradually formed, and it became an independent management work.

2) The stage of modern accounting The time span of modern accounting is generally believed to be from the publication of the book "Arithmetic, Geometry, Ratio and Proportion" written by the Italian mathematician and accountant Luca Pacioli in 1494 until the end of the 40s of the 20th century. During this period, there were two major developments in the method, technology and content of accounting, one is the continuous improvement and promotion of double-entry bookkeeping, and the other is the emergence and rapid development of cost accounting, which has become an important foundation of the management accounting branch in accounting.

3) The stage of modern accounting The time span of modern accounting is from the 50s of the 20th century to the present. There are two important signs of the development of accounting methods, technology and contents, one is the qualitative leap in accounting methods, that is, the "computerization of accounting" caused by the integration of modern electronic technology and accounting, and the other is the differentiation of accounting into two branches, financial accounting and management accounting, along with the development of production and management science. In 1946, the first electronic computer was born in the United States, and in 1953, it was initially used in accounting, and then developed rapidly, and in the 70s of the 20th century, developed countries have appeared in the application of computer software databases, and established a comprehensive management system for electronic computers.

The term "management accounting", which was separated from systematic financial accounting, was formally adopted at the World Accounting Association in 1952.

4) Modern Accounting Assets Accounting assets refer to those formed by past economic activities. An economic resource that is owned or controlled by the enterprise and can bring economic benefits to the enterprise. In asset liquidity (i.e., by the speed and ability of its conversion into cash), it is divided into current assets and non-current assets (long-term assets).

Liquid assets are assets that can generally be realized or consumed within one year, mainly including: cash. Bank deposits.

Short-term investment.

Accounting is a profession with a long history, and its origins can be traced back to the time of ancient civilizations. The ancient Egyptians, the ancient Greeks, and the ancient Romans all had a system of bookkeeping that they used to manage their finances. These systems were widely disseminated around the world, eventually laying the foundation for the development of modern accounting.

Accounting in Ancient Egypt.

Ancient Egypt was a country with a developed civilization, and its rulers needed to manage the country's wealth and goods. As a result, they developed a bookkeeping system to record the country's expenditures and revenues. These ledgers consist of elaborate paper and ink writing, as well as complex calculations.

This system was used in ancient Egypt until the Roman period.

Accounting in Ancient Greece.

The ancient Greeks also had their own bookkeeping system. Like ancient Egypt, the financial management of ancient Greece was also the responsibility of the state**. They are often required to keep a record of the country's taxes and expenditures, as well as the costs of military and political activities.

The accounting culture of ancient Greece influenced the accounting system of the Roman Empire and Europe, and eventually laid the foundation for the development of modern accounting.

Accounting in Ancient Rome.

The financial management of the Roman Empire was crucial, and their accounting system developed to be more sophisticated and sophisticated. Accountants in ancient Rome were often referred to as "poll collectors" whose job was to collect taxes, manage budgets, and set financial policies. Rome's accounting system was largely based on a highly organized military system.

These systems include the recording of soldiers' salaries and assets, the management of ordnance and ammunition stocks, and the management of army mobilization and decommissioning costs. The superiority of this complex system gave the Roman Empire an advantage in the market competition.

Modern Accounting Modern accounting has become a cornerstone of the business and financial world. It includes a wide variety of areas of expertise, such as taxation, auditing, and management accounting. Globally, there are millions of accounting professionals who provide support and consulting services to businesses,** and non-profit organizations.

Modern accounting relies on advanced technology and computer systems that allow complex financial analysis and financial management tasks to be performed more efficiently.

Conclusion Accounting is a profession with a long history, dating back to the ancient bureaucratic civilization. In ancient Egyptian, Greek, and Roman times, accountants played an important role in statistically and managing the country's finances. Modern accounting has become a cornerstone of the business and financial world, providing support and advisory services to businesses, ** and non-profit organizations around the world.

Western Zhou. The dynasty was at the height of the socio-economic development of slaves in our country, when the term "accounting" already appeared.

The term "accounting" is well known as a term for supervising and managing financial work, and nowadays, the term "accounting" is also used to refer to people who do this type of work. "Accounting" has a long history, and it has been around since ancient times. According to records, China has had a special accounting official position since the Zhou Dynasty, in charge of tax revenue, money and silver expenditure and other financial work, and conducts monthly calculations and annual meetings.

That is to say, the monthly sporadic calculation is "accounting", and the annual total calculation is "meeting", and the two together become "accounting". Trace back to the root and examine it, according to legend, the word "accounting" is Dayu.

Stayed. There is a mountain between Shaoxing, Shengxian, Zhuji, Dongyang and other places in Zhejiang Province today, which was called "Miao Mountain" in ancient times. In the later years of Dayu, Miao Mountain was renamed "Huiji Mountain", and this name is still used.

"Huiji" means "accounting audit", so the word was invented by Dayu and handed down. The word "accounting" is used in many ancient texts: Mencius

There is a record of "accounting should be done"; "Warring States Policy".

There is Feng Tan as "Meng Weijun."

City Discussion" story, Meng Weijun wanted to send someone to Xue Yi to collect the debt for him, he asked his subordinates, "Who will learn the plan?" The ancient "accounting" is today's "accounting", Feng Tan immediately stood up and recommended himself to be an accountant for Meng Weijun. The Han Dynasty put the Zhou Dynasty.

The accounting office was developed and the official office to manage these accounting affairs was established, perhaps this is the first "accounting firm" or financial secretary!

1.In China, the earliest written text about the record of accounting matters appeared in the oracle bone inscription of the Shang Dynasty.

As early as the Western Zhou Dynasty, there was an official position dedicated to accounting for the official financial revenue and expenditure - the Sihui, and the method of "monthly annual accounting" (sporadic calculation is the calculation, and the total calculation is the meeting) was adopted for the financial revenue and expenditure.

2.In the Western Han Dynasty, there were also account books called "counting books" or "books" to register accounting matters. Later dynasties had officials to manage the revenue and expenditure of money, grain, taxes, and goods.

3.In the official office of the Song Dynasty, to handle the reimbursement or transfer of money and grain, it was necessary to compile a "four-pillar inventory" to settle the changes in the increase and decrease of property and materials in the current period and their results. This is a major achievement in the development of accounting discipline in China.

4.Late Ming and early Qing Dynasty.

With the development of handicrafts and commerce, the "Longmen Account" based on the four pillars appeared, which divided all accounts into four categories: "in" (various incomes), "payment" (various expenditures), "deposits" (various assets), and "the" (various liabilities).

5.The time span of modern accounting is generally believed to have been published in 1494 by the Italian mathematician and accountant Luca Pacioli in his book "Compendium of Arithmetic, Geometry, Ratios and Proportions" until the end of the 40s of the 20th century. During this period, there were two major developments in the method, technology and content of accounting, one of which was double-entry bookkeeping.

The second is cost accounting.

and rapidly developed, and then became management accounting in accounting.

An important foundation for branches.

The development of accounting is the progress of human thinking and the entry into the era of mental work.

Knotted rope notes.

Add and subtract accounting. Debit and debit accounting.