ⓘ Category:History of accounting

Accounting Historians Journal

The Accounting Historians Journal is a biannual peer-reviewed academic journal published by the Academy of Accounting Historians. It is abstracted and indexed in Scopus. The journal was established in 1977, as a successor of The Accounting Historian, a quarterly newsletter published by the Academy of Accounting Historians between 1974 and 1976. The original newsletters were collected and published in 1981 as volumes 1 to 3 of the Accounting Historians Journal.

Accounting History

Accounting History is a quarterly peer-reviewed academic journal that covers the history of accounting. The journals editors-in-chief are Garry Carnegie and Carolyn Fowler. It was established in 1996 and is published by Sage Publications in association with the Accounting History Special Interest Group of the Accounting and Finance Association of Australia and New Zealand. The academic journal motivates the use of accounting and offers various forums pertaining to organization in the field. The journal inspires the accounting practice which serves to recognize its role in other relevant di ...

Accounting History Review

Accounting History Review is a triannual peer-reviewed academic journal covering the history of accounting published by Routledge. It was formerly known as Accounting, Business and Financial History. The editor is Cheryl S. McWatters. The journal is abstracted and indexed in ABC-Clio/America History and Life; ABI/Inform; Cabells Directory; EBSCO ; Historical Abstracts;IBSS International Bibliography of the Social Sciences; IBZ International Bibliography of Periodical Literature; Journal of Economic Literature Econlit; K.G. Saur Verlag; OCLC ArticleFirst Database and OCLC FirstSearch Electr ...

Canadian accounting profession unification

Canada was the second nation in the world to formally organize its accounting profession, after the United Kingdom, but it occurred in a fragmented manner by both locality and specialty. It would only begin to experience significant consolidation from 2012 onwards. After some controversy in the first part of the 20th Century, it has been generally agreed that regulation of the Canadian accounting profession falls within provincial jurisdiction over matters of a local and private nature, as well as under the provincial education power with respect to training for achieving such professional ...

Double-entry bookkeeping system

Double-entry bookkeeping, in accounting, is a system of bookkeeping where every entry to an account requires a corresponding and opposite entry to a different account. The double-entry has two equal and corresponding sides known as debit and credit. The left-hand side is debit and right-hand side is credit. In a normally debited account, such as an asset account or an expense account, a debit increases the total quantity of money or financial value, and a credit decreases the amount or value. On the other hand, for an account that is normally credited, such as a liability account or a reve ...

History of accounting

The history of accounting or accountancy is thousands of years old and can be traced to ancient civilizations. The early development of accounting dates back to ancient Mesopotamia, and is closely related to developments in writing, counting and money and early auditing systems by the ancient Egyptians and Babylonians. By the time of the Roman Empire, the government had access to detailed financial information. In India Chanakya wrote a manuscript similar to a financial management book, during the period of the Mauryan Empire. His book "Arthashasthra" contains few detailed aspects of maint ...

Kushim (individual)

Kushim is regarded as possibly the earliest known example of a named person in writing. The name "Kushim" is found on the Kushim Tablet, an ancient Sumerian clay tablet used to record transactions. Kushim is mentioned in eighteen tablets, and is believed to have been either an individual or an organization responsible for recording transactions, but the latter proposition is considered less likely.

Mahajani

Mahajani is a Landā mercantile script that was historically used in northern India for writing accounts and financial records in Marwari, Hindi and Punjabi. It is a Brahmic script and is written left-to-right. Mahajani refers to the Hindi word for bankers, also known as sarrafi or kothival.

Momentum accounting and triple-entry bookkeeping

Momentum accounting and triple-entry bookkeeping is an alternative accountancy system developed by Japanese academic Yuji Ijiri and is the title of his 1989 monograph. It is a proposed alternative to double-entry bookkeeping, the method currently favored by the worldwide financial accounting system. In regular double-entry bookkeeping, changes in balances, such as earning revenues and collecting cash, are recorded. These events are recorded with two entries, usually a debit and a credit, assigned on a given date. In momentum accounting, changes in balances are the recognized events.

Luca Pacioli

Fra Luca Bartolomeo de Pacioli was an Italian mathematician, Franciscan friar, collaborator with Leonardo da Vinci, and an early contributor to the field now known as accounting. He is referred to as "The Father of Accounting and Bookkeeping" in Europe and he was the second person to publish a work on the double-entry system of book-keeping on the continent. He was also called Luca di Borgo after his birthplace, Borgo Sansepolcro, Tuscany.

                                     

ⓘ History of accounting

  • The history of accounting or accountancy is thousands of years old and can be traced to ancient civilizations. The early development of accounting dates
  • Accounting History Review is a triannual peer - reviewed academic journal covering the history of accounting published by Routledge. It was formerly known
  • Accounting History is a quarterly peer - reviewed academic journal that covers the history of accounting The journal s editors - in - chief are Garry Carnegie
  • variety of users, including investors, creditors, management, and regulators. Practitioners of accounting are known as accountants. The terms accounting and
  • Accounting Hall of Fame is an award recognizing accountants who are making or have made a significant contribution to the advancement of accounting
  • The Accounting Historians Journal is a biannual peer - reviewed academic journal published by the Academy of Accounting Historians. It is abstracted and
  • cash method of accounting which can often be simple and straight forward. Larger firms most often operate on an accrual basis. Accounting standards prescribe
  • index of accounting topics. A B C D E F G H I J K L M N O P Q R S T U V W X Y Z Accounting ethics - Accounting information system - Accounting research
  • An accounting network or accounting association is a professional services network whose principal purpose is to provide members resources to assist the
  • In management accounting or managerial accounting managers use the provisions of accounting information in order to better inform themselves before they
  • Inflation accounting comprises a range of accounting models designed to correct problems arising from historical cost accounting in the presence of high inflation