History of accounting

History of Accounting . It is an activity as old as Humanity itself. Since man is a man, and long before he knew the writing, he has needed to keep accounts, keep memories and record data concerning his economic life and his heritage: goods he collected, hunted, worked, consumed and possessed; Goods he stored; Goods it provided; Goods he gave in administration; among other activities.

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Background

According to Rise ( 1996 ), by the year 6000 BC, there were already the necessary elements for accounting activity: writing and numbers; The concept of property, a large volume of operations, coins and perhaps, credit in the markets, there is a clay tablet dating back to that time, in which some researchers have believed to find records of income and expenditure, A single item; Bolder ones identify double-entry records. There is testimony about accounting in both Egypt and Mesopotamia.

Pagane , in his book I Libra Commerciale, quoted by Rise, 1996 , who, when referring to the Athens of the fifth century, says that there were kings who imposed on merchants the obligation to carry certain books, in order to record operations Celebrated ... ".

Continuing with Gertz ( 1996 ), he states that "The first great economic empire that was known was that of Alexander the Great (356,323 BC), in addition the Greek bankers, were famous in Athens , exercising their influence throughout the Empire. Of these it is said: "They kept accounts for their clients, which they had to show when they were sued; their skill and technical knowledge often led them to examine the accounts of the city" (History of Modern Bank of Issue, Conant.)

The accounting record activities have been happening uninterruptedly, although only from the fourteenth century and the fifteenth century there are written testimonies with a regular and relatively abundant character.

The data contained in the accounting documentation, even the oldest and fragmented, are quantitative and exact, and let's not say in the case of modern double led accounting, in which the data are presented as a coherent whole, complete and Intimately interrelated. For this reason, their study and interpretation allow us to shed an often entirely new and unsuspected light on historical facts that, in their absence, had been explained in an erroneous or insufficient way.