Highlights Accounting Evolution Cover Image

Highlights Accounting Evolution

Author(s): Radu Dorin Lenghel
Subject(s): Economy
Published by: Editura Academiei Române
Keywords: accounting schools of thought; ideas on the subject of accounting; theories on the balance sheet items of the genesis of accounting; phases of accounting development

Summary/Abstract: Accounting appeared thousands of years ago, a period in which people used the representation of aspects of their daily lives by: notches on bones, the notches on the walls of caves, clay tablets, coated tablets, with knotted strings on papyrus, with which to store the quantities of goods which played the role of an inventory of goods scripting. The evolution of accounting, we can distinguish the following periods: ancient, medieval, late medieval to early nineteenth century, nineteenth century until the first half of the twentieth century, the contemporary period. In our country, accounting emerged and developed over time in relation to domestic economic requirements, the transition to capitalism was more difficult, which has left its mark in the development of accounting.

  • Issue Year: X/2012
  • Issue No: 10
  • Page Range: 269-280
  • Page Count: 12
  • Language: Romanian