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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".
Jens pp 33
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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..
Jens pp 44
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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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Jens pp 55
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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.
Jens pp 66
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Century XIX
SIGLO
SIGLO XIX
XIX
Jens pp 77
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Century XX
Jens pp 88
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Century XXI
IFRS is implemented in many of the
countries, to keep the accounts of
organizations.
Jens pp 99
Martensson
Comparison
Book A Book B
VS.
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auctor quam id, convallis orci. auctor quam id, convallis orci.
■ Sed in molestie est. Cras ornare
■ Sed in molestie est. Cras ornare turpis turpis
at ligula posuere, sit amet accumsan at ligula posuere, sit amet accumsan
neque lobortis. neque lobortis.
■ Maecenas mattis risus ligula, sed
■ Maecenas mattis risus ligula, sed
ullamcorper nunc efficitur sed. ullamcorper nunc efficitur sed.
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10
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Table
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11
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Large image slide
Caption
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12
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Video slide
Caption
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13
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Thank
You
Jens Martensson
jens@bellowscollege.com
Customize this Template
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Instructions and Feedback
Jens pp 15
15
Martensson