From the time of Luca Pacioli, accounting has been evolving and improving. However, the basic tenets remain intact.
The first book in English on the subject was by John Gouge in 1543. In 1590 Bartolomé Salvador de Solórzano, wrote in Madrid Book and Manual Caxa merchant account is and other people with the declaration Delians. "Bartholomew was a merchant born in Medina de Rioseco and living in Seville. In his book explains, for the first time in Spanish, the double entry accounting system.
Since then there have been real revolutions in the way of implementing the accounts. The mechanization and technological advances have allowed more complex activities with far less effort.
So today we have systems of budgeting, treasury management, audit and accounting.
Examples of all the progress made following the need to know how many cattle I have and how many pounds of oranges were produced.
domingo, 8 de agosto de 2010
Luca Pacioli
Evidence suggests that the roots of modern accounting come from the area of Venice, Genoa and Florence during the period between 1200 and 1350 after Christ. This period was the golden age of Italian trade.
Luca Pacioli was a Franciscan friar who was born in 1445 and was also known by Luca dal Borgo. He was professor of mathematics and in 1494 in Venice wrote "Summa de Arithmetica, geometric, et proportionalita proportioni." Here, for the first time, outlines a complete system of double entry accounting. Each transaction is entered in two accounts, one in the debit and other credit line. At the end of the day both columns must be square. His treatise included all of the business cycle still use:
• Newspapers and Older
• Asset Control
• Passive Control
• Capital and Inventories
• Income and Expenditure
• Balance sheets
• Financial Exploitation
Although not Luca Pacioli invented the system was the first to codify and explain in writing the system. It also laid the foundations of ethical accounting and cost control system. In addition, advised his students, "do not stay up without squaring your balance."
old Accounting
The accounts have their first manifestations in the early stages of development of civilization. As the man starts work as a farmer, is the need to record and study management. It was necessary to compare crop and livestock production. Moreover, as he began to make "swaps" and "sales" was necessary to have a historical "prices."
In fact it started before there was even the concept of "number." In the first cities of mankind (Jericho is the oldest found so far) used tiny balls of clay figurines to count and represent the wealth. The major owners used these to inventory and monitor their assets. If the spheres of clay pyramids were sheep could represent small amounts of grain or feed.
Archaeologists have found pieces of this type date back before 4000 years BC. These gave way to more sophisticated chips called "Cuneiform". Marked on them with symbols and pictograms to control inventories and associated costs not only commodities but also manufactured products such as perfumes and looms. These cuneiform gave birth to the first writing.
Around the year 640 BC in Lydia invented the first coin. Between 600 and 540 BC the concept of currency is Greece, where it begins its rapid evolution.
In the Bible, Jesus throws the money changers from the temple and we see references to a simple accounting in the history of St Matthew. In the Quran there are also references to subjects "accounting."
However, until the 12th century after Christ, we see reflected a real accounting system. In this century, the Arab writer, Ibn Taymiyyah in his book "Hisba" makes reference to the detailed accounting systems of its era. The title literally translates to "verification" or "calculus." In fact, the first budget details "public" to comment on the complex control system mounted by the Divan of Umar, the second Caliph of Islam. It was recorded all revenue and expenditure of the caliphate. His system was used in the Muslim world until the fall of the Ottoman Empire.
Still, the "Father of Accounting" was Luca Pacioli.
In fact it started before there was even the concept of "number." In the first cities of mankind (Jericho is the oldest found so far) used tiny balls of clay figurines to count and represent the wealth. The major owners used these to inventory and monitor their assets. If the spheres of clay pyramids were sheep could represent small amounts of grain or feed.
Archaeologists have found pieces of this type date back before 4000 years BC. These gave way to more sophisticated chips called "Cuneiform". Marked on them with symbols and pictograms to control inventories and associated costs not only commodities but also manufactured products such as perfumes and looms. These cuneiform gave birth to the first writing.
Around the year 640 BC in Lydia invented the first coin. Between 600 and 540 BC the concept of currency is Greece, where it begins its rapid evolution.
In the Bible, Jesus throws the money changers from the temple and we see references to a simple accounting in the history of St Matthew. In the Quran there are also references to subjects "accounting."
However, until the 12th century after Christ, we see reflected a real accounting system. In this century, the Arab writer, Ibn Taymiyyah in his book "Hisba" makes reference to the detailed accounting systems of its era. The title literally translates to "verification" or "calculus." In fact, the first budget details "public" to comment on the complex control system mounted by the Divan of Umar, the second Caliph of Islam. It was recorded all revenue and expenditure of the caliphate. His system was used in the Muslim world until the fall of the Ottoman Empire.
Still, the "Father of Accounting" was Luca Pacioli.
History of accounting
The study of science-based accounting was first written expression in the work of Benedetto Cotrugli, a businessman, economist, scientist, diplomat and humanist Croatian based in Naples. In 1458 Cotrugli wrote the book Mercatura l'Art (Art Trade Paper) which contains an appendix with an inventory and a number of journal entries.
Subsequently, in 1494, Luca Pacioli (1445-1517) published in Venice his work Summa de Arithmetica, Geometry, and Proportionalita Proportioni. It Pacioli spent thirty-six chapters to the description of the accounting methods used by the main Venetian merchants. The author spent, also part of their work to the description of other commercial uses, such as partnership agreements, the receipt of interest and use of bills of exchange. It is said that in ancient times used or could read the famous tongue brown or "devil's tongue" which was used to investigate the accounting in the classical age, where accounting and accountants that time were those that managed all trade in the market.
Pacioli According to entries in the journal consist of two distinct parts: one beginning with the word for (the seat should accountant) and the other with the word A (the Haber of the accounting record), history of traditional accounting entry model . Since at that time was not the custom to use the balance sheet, only the uses described in the preparation of trial balance Trial balances, which was used to run out the pages of the ledger.
These notes were executed under the rules of double entry, which Pacioli claimed he only taught, which is already running much earlier by the merchants. The double entry ensures that for every increase in assets on the debit side there is a decrease in liabilities and capital accounts within the credit. Also, having a decrease in asset accounts in debits, there is an increase in liabilities and capital accounts within the belt, and made the rules of double entry.
The English translation was published in London by John Gouge or Gough in 1543. It is described as A Profitable Treaty (A profitable treatyce), also called the Instrument or Book to learn the good order of keeping the famous call in Latin Dare knowledge and assets, ie debit and credit.
It published a small book of instruction in 1588 by John Mellis of Southwark, which says, "I'm renovating an old copy reviver published here in London on August 14, 1543. John Mellis refers to the fact that explains accounting principles (which is a simple system of double entry) is "the way of Venice." (...). The Accounting has one goal: Provide the necessary information for making correct decisions
Subsequently, in 1494, Luca Pacioli (1445-1517) published in Venice his work Summa de Arithmetica, Geometry, and Proportionalita Proportioni. It Pacioli spent thirty-six chapters to the description of the accounting methods used by the main Venetian merchants. The author spent, also part of their work to the description of other commercial uses, such as partnership agreements, the receipt of interest and use of bills of exchange. It is said that in ancient times used or could read the famous tongue brown or "devil's tongue" which was used to investigate the accounting in the classical age, where accounting and accountants that time were those that managed all trade in the market.
Pacioli According to entries in the journal consist of two distinct parts: one beginning with the word for (the seat should accountant) and the other with the word A (the Haber of the accounting record), history of traditional accounting entry model . Since at that time was not the custom to use the balance sheet, only the uses described in the preparation of trial balance Trial balances, which was used to run out the pages of the ledger.
These notes were executed under the rules of double entry, which Pacioli claimed he only taught, which is already running much earlier by the merchants. The double entry ensures that for every increase in assets on the debit side there is a decrease in liabilities and capital accounts within the credit. Also, having a decrease in asset accounts in debits, there is an increase in liabilities and capital accounts within the belt, and made the rules of double entry.
The English translation was published in London by John Gouge or Gough in 1543. It is described as A Profitable Treaty (A profitable treatyce), also called the Instrument or Book to learn the good order of keeping the famous call in Latin Dare knowledge and assets, ie debit and credit.
It published a small book of instruction in 1588 by John Mellis of Southwark, which says, "I'm renovating an old copy reviver published here in London on August 14, 1543. John Mellis refers to the fact that explains accounting principles (which is a simple system of double entry) is "the way of Venice." (...). The Accounting has one goal: Provide the necessary information for making correct decisions
ACCOUNTING
Accounting is the discipline that is responsible to identify, measure and quantify the wealth of enterprises, in order to serve the decision-making and control, presenting the information previously recorded, so systemic and useful for different stakeholders . It is a technique that produces systematic and structured quantitative data, expressed in monetary units about transactions carried out by the economic entities and certain identifiable and measurable economic events that affect it, with the aim of providing the various stakeholders, make decisions relationship with these entities. Other items listed accounting as a part of the economy, and that the scope of the company his main task is to help the area Administración.1
The final product of accounting are all financial statements or financial statements which are those that summarize the economic and financial situation of the company. This information is useful for managers, regulators and other stakeholders such as shareholders, creditors or owners.
Accounting as Science and Technology
• Science: Since it is a true knowledge. There is an assumption of facts without any relevance, in contrast, analyzes each fact in all economic and apply knowledge acquired. Systematic knowledge is verifiable and fallible. Looking through the formulation of hypotheses, the construction of sets of logical ideas (theories) that can predict and explain phenomena related to its object of study. In order to identify phenomena or events that provide great information for better performance.
• Technical: Because it works based on a set of procedures or systems to collect, process and report useful data relating to heritage. It is a series of steps to perform a task and the task is accounting registration, bookkeeping.
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