Money

Until nowadays, historians have not reached the same opinion about the period of time, which include the emergence of accounting. According the definition accounting is an information system that reflects the movement of all tangible and intangible assets of a business entity. Of course, in ancient times, and even in the early middle Ages, there was no such a system due to the lack of developed market relations. However, many scientists believe that the foundations of modern accounting were laid in slave society: in Egypt, Roman Empire, Ancient Greece. By that time these civilizations already had well-developed exchange transactions, also there were transactions that today are called barter: traders knew how to get benefits from exchange food, for example, products and household items. In Babylonia and Sumer traders made notes on clay tablets after each sale: what goods and how much was exchanged for other goods. Quantitative indicators were not comparable - liters of wine and oil were traded per meter of silk, pounds of rice, wheat and so on. At that time, appeared the most important economic concept - flow rate. Standards specify the number of products provided to the slaves. Of course, the account was carried out in quantitative terms, but it has arithmetic accuracy and consistency.

So we can include the emergence of accounting only to the period when human activities had money. Although there are many opinions on how, when, and where emerged the systematic accounting system that reflects all the financial and quantitative data,the scientists have come to the same conclusion: the need to fix each business transaction was recognized by a man well before the state emerged.

До сих пор историки не пришли к единому мнению относительно периода времени, к которому можно отнести появление бухгалтерского учета. В упрощенном понимании и в соответствии с современным определением бухучет представляет собой информационную систему, отражающую движение всех...