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Linea de

tiempo
C O N TA B I L I D A D
Wilmer Rojas B.

BOOK
REVIE
W
timeline…
e l i n
i m
t elin e
t i m

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13th century:
Double game
The double entry has its origin in the
Italian peninsula at the end of the 15th
century, officially in the year 1494, at
the time when Friar Lucca Pacciolo
published his book entitled "All about
arithmetic, geometry, proportions and
proportionalities".

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Century XVII: Napoleon's
Code
1807
► The French Civil Code (called the Code of
Napoleon or the Napoleonic Code) is one of the
best known civil codes in the world..

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Century XVIII: Commercial
Code.
1829
► A commercial code is a set of unitary, ordered
and systematized elements of commercial law
norms, that is, a legal body that aims to regulate
commercial relations.
► The commercial codes began to be elaborated
and promulgated from the Enlightenment, and
starting from the precedent the codification of
the Law of France, carried out by Napoleon
Bonaparte.

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Ipsum

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Century XVIII:
Accounting principles
1887
The accounting principles are a set of
general rules that serve as an
accounting guide to formulate criteria
related to the measurement of assets
and the information of the assets and
economic elements of an entity.

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Century XIX

► The accounting undergoes modifications on the


origin of the accounts and the study of
accounting principles begins.

SIGLO
SIGLO XIX
XIX

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Century XX

► A new stage of accounting research opens. The


accounting books.

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Century XXI
IFRS is implemented in many of the
countries, to keep the accounts of
organizations.

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Comparison

Book A Book B

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at ligula posuere, sit amet accumsan at ligula posuere, sit amet accumsan
neque lobortis. neque lobortis.
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■ Maecenas mattis risus ligula, sed
ullamcorper nunc efficitur sed. ullamcorper nunc efficitur sed.

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Table

COLUMN 1 TITLE COLUMN 2 TITLE

Lorem Ipsum Dolor Sit Amet 234 61726

Consectetur Adipiscing Elit 172 17847

Etiam Aliquet Eu Mi Quis Lacinia 123 71827

Ut Fermentum A Magna Ut Eleifend 472 74829

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Large image slide

Caption
Caption lorem
lorem ipsum
ipsum

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Video slide

Caption
Caption lorem
lorem ipsum
ipsum

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Thank
You
Jens Martensson
jens@bellowscollege.com
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Template Editing
Instructions and Feedback

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