History of Acounting
History of Accounting
By John R. Alexander at Net Gain.
© 2002 Association of Chartered Accountants in the United States 341 Lafayette St., Ste. 4246 · New York, NY 10012-2417 · (212) 334-2078
Table of Contents
Introduction .............................................................................................................................................. 1 Ancient Accounting: Dawn of Man through Luca Pacioli ......................................................... 2 Accounting In Mesopotamia, circa 3500 B.C. ............................................................................. 3 Accounting In Ancient Egypt, China, Greece and Rome ......................................................... 4 Medieval Accounting ............................................................................................................................. 6 Italian Renaissance: Birth of Double Entry Bookkeeping ....................................................... 8 Luca Pacioli and The Summa ............................................................................................................. 9 Pacioli's System: Memorandum, Journal and Ledger ............................................................ 10 Significance of the Summa ............................................................................................................... 11 Scotland - Birthplace of the Modern Profession ....................................................................... 12 Professional Accountancy Travels Across the Globe ............................................................... 14 Into The Twentieth Century and Beyond .................................................................................... 15 Accounting History Bibliography..................................................................................................... 16
© 2002 Association of Chartered Accountants in the United States 341 Lafayette St., Ste. 4246 · New York, NY
By John R. Alexander at Net Gain.
© 2002 Association of Chartered Accountants in the United States 341 Lafayette St., Ste. 4246 · New York, NY 10012-2417 · (212) 334-2078
Table of Contents
Introduction .............................................................................................................................................. 1 Ancient Accounting: Dawn of Man through Luca Pacioli ......................................................... 2 Accounting In Mesopotamia, circa 3500 B.C. ............................................................................. 3 Accounting In Ancient Egypt, China, Greece and Rome ......................................................... 4 Medieval Accounting ............................................................................................................................. 6 Italian Renaissance: Birth of Double Entry Bookkeeping ....................................................... 8 Luca Pacioli and The Summa ............................................................................................................. 9 Pacioli's System: Memorandum, Journal and Ledger ............................................................ 10 Significance of the Summa ............................................................................................................... 11 Scotland - Birthplace of the Modern Profession ....................................................................... 12 Professional Accountancy Travels Across the Globe ............................................................... 14 Into The Twentieth Century and Beyond .................................................................................... 15 Accounting History Bibliography..................................................................................................... 16
© 2002 Association of Chartered Accountants in the United States 341 Lafayette St., Ste. 4246 · New York, NY