Administracion de Empresas Comerciales

Primer Semestre 2022-2

Juan David Aguilera Vanegas

Juan Sebastian Jimenez Parra

PREHISTORY

Prehistory
8,000 BC- The plain tokens were known: spheres,

4,000 BC
discs, triangles, cylinders, rectangles,
cones, ovoids, and tetrahedrons, they
were used to count from the years 8000
BC. until 4,000 BC The small objects (they
were from 1 to 4 cm.)

Double Entry
a hollow sphere of clay was used as a
container to store the accounting pieces.
Many of the containers or "envelopes"
3,250 B.C.
were found in archaeological sites in the
Middle Ea

3,200 BC
The unit that contained the tokens was
used to have a quick identification of the
content, since the debtor and its
conformation were indicated on the
surface.

OLD AGE

Writing arose to satisfy the

need felt by the ancient
3,300 BC
inhabitants of Mesopotamia to
record and record their

From this moment on, it goes from trade

470 –
to profession, there is talk of the use of
bound books and standards. Accounting
practices are improved. Several schools

1458
are born that investigate and contribute
to accounting development.

Mesopotamia
Hammurabi's famous code,
promulgated around 1700 B.C.
Of J.C., It contained at the same
time criminal laws, civil and
commercial regulations.

Egypt
Usually used by the Egyptians for writing
was papyrus. Due to their repetitive
nature, accounting-type annotations came
to form a type of hieratic writing that has
been very difficult for scholars to decipher.

Greece
In fact, each important temple had a
treasury fed by the obols of the faithful or
the states, donations that had to be
scrupulously recorded. The treasures of
the temples were not usually immobilized
and were frequently used in loan
operations to the state or to individuals.
Thus, it can be affirmed that the first
Greek banks were some temples.

Rome
In the 1st century B.C., Roman culture looked
down on a person who was unable to account for
their assets. The big businessmen came to

refine their accounting books in such a way that

some historians have believed they saw in them,
only a few incomplete fragments are preserved, a
first development of the principle of double entry

Middle Ages

Theorizing Principles
With the invention of the printing press,
accounting practice took a turn, since
1458
concepts and procedures of some
authors began to be disseminated.

1549 Cigales The first legislation in the world imposing

on merchants the obligation to keep

– 1552 Madrid
account books and to do so precisely by
the method
double entry

1580
Failed attempt at double-entry accounting
to keep the central accounts of its Royal
Treasury, as the first great country in the
world. In what constitutes another of the
stellar moments in the history of
double-entry accounting

Modern age

The industrial process began its

successful career, Adam Smith and David

XIX century Ricardo, fathers of economics, were the

ones who started Liberalism, it is from this
time, when Accounting begins to undergo
changes in substance and form, which
under the name of Accounting principles
are still being raised today.

The Commercial Court of

Mexico City established the 1845
"Escuela Mercantil", being
closed two years later

The School of Commerce is founded.

During this 19th century, not only did the
economic boom bring greater

1854
development to accounting practices in
relation to professional groups, education-
al centers, and legal mandates on the
accounting discipline, but there were also
substantial changes in substance and
form.

Contemporary
age

1795
Thus we have the first formal account
theorist Edmond Degrange (father) who,
in the Tenue des Livres Rendue Facile,
distinguished two classes of accounts,
called:

Debtors and creditors

Commercial Code

1829
A commercial code is a set of unitary, ordered and
systematized elements of rules of commercial law, that is, a
legal body whose purpose is to regulate commercial relations.
The commercial codes began to be elaborated and promulgat-
ed from the Enlightenment, and starting from the precedent the
codification of the Law of France, carried out by Napoleon
Bonaparte.

Accounting principles

1887
Accounting principles are a set of general
rules that serve as an accounting guide to
formulate criteria related to the
measurement of equity and information
on the equity and economic elements of
an entity.

Bibliography

https://www.monografias.com/trabajos97/origen-y-evolucion-con-
tabilidad-mundo/origen-y-evolucion-contabilidad-mundo

https://www.timetoast.com/timelines/la-contabilidad-en-colom-
bia-f947dcc0-e2d3-4369-8095-e722a8d3350a