会计的历史.pdfVIP

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 Paciolis 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 10012-2417 · (212) 334-2078 Introduction Unlike most other modern professions, accounting has a history that is usually discussed in terms of one seminal event – the invention and dissemination of the double entry bookkeeping processes. But a view of accounting history that begins with Luca Pacioli’s contributions overlooks a long evolution of accounting systems in ancient and medieval times. More fundamental is the question, why should we care about the history of accounting at all? Certainly a glimpse back into this period helps illuminate o r past