Outline ni jill FABM

I. Primitive Accounting
a) Clay coins – it repre. Commodites as sheep, jugs of oil, bread or clotthingand
were used in the Middle Ages to keep records.
b) Ancient civilizations of china, babylonia, greece, egypt -  the Code of Hammurabi
standardized weights and measures, and provided guidance on commercial
transactions and payments.
c) 7 precoditions for emergence of systematic bookkeeping - The art of
writing. Since the first books was a recording.
    Arimetika. Due to the mechanical aspects of bookkeeping consists of a series of
simple computing.
    Private Wealth. Because accounting is only concerned with recording the facts
about wealth and property rights.
    Money. Ie (intermediaries in the economy), because accounting is not required
unless the transaction in intellectual and property rights can be reduced to this
common denominator.
    Credit. Ie (unfinished transaction), because the urge to make a record is not so
strong if all exchange transactions have been completed at the time of the
incident.
    Commerce. Because the local exchange is not enough merely to put pressure
(volume of business) to encourage people to coordinate different ideas into a
system.
    Capital. Because no commercial capital and credit will not mean it will be
impossible.
II. Middle Ages
a) Florentine approach - is the introduction of double-entry bookkeeping system
b) Method of venice – father of double entry accounting
III. Savary and Napoleonic Commercial Code
IV. Industrial revolution and corporater organization
V. Schmalenbach and the model chart of accounts

http://kyuna8894.blogspot.com/2013/03/accounting-theory-history-and.html
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