ORIGIN OF ACCOUNTING AS TECHNICAL SCIENCE
Introduction
Accounting is a technical science that allows us to classify in an organized way all the operations that are carried out within a company or business, in order to reach the correct decision making of our entrepreneurship. It is fundamental in our knowledge, since thanks to it we can correct our income and have the wisdom of how to invest and how to be able to control our profits.
Developing
Accounting appears rudimentary in the primitive era, when our ancestors were engaged in hunting and livestock, they organized taking the registration and control of their properties, since their memory did not have the ability to store all the information collected. Many investigations of great archaeologists and historians who were dedicated to the topics of ancient Mesopotamia, affirm that the first findings of written documents were made on clay tablets with protocuneiform characters, which were created more than 5000 years ago, these inscriptions only hadnumbers and accounts, they did not consist with letters.
This investigation makes known that writing possibly emerged approximately in 3300 to.C., which makes known the need that the former inhabitants of Mesopotamia had to keep the registration of their accounts. Accounting in ancient Egypt was developed by commercial maritime activities, agricultural boom and the development of established relationships between neighboring peoples. Its primitive accounting records were embodied in tombstones, walls of different buildings and papyrus. In the Middle Ages Luca Pacioli, the accounting with its accounting invention is impulsed: the double item, which stated that there was no debtor without creditor, that all loss is debtor and that all the gain is creditor. At this time the accounting terms are born, which we know until today. In the industrial revolution, companies increased as a result of the production boom, accounting juice a very important role, since I help inform the status of business movements such as the utility and need for products. This era led to the development of financial statements.
Conclusions
The great advances that accounting has had have been very helpful, since written on clays tablets, they have written in accounting books. Nowadays companies must have at least one accountant who is responsible for the financial part, to comply with the regulations and not evade taxes. To conclude we can say that accounting will always be present in our daily lives, since it will help us to have good control of all our income and all our expenses.
Bibliography
- Ayasta Pisfil, C., Cordova doors, D., & Delgado Farro, J. (2012). Origin and evolution of accounting. Santa Fe: El Cid Editor.
- Ramos Arriagada, R., & Becerra Espinoza, P. (2009). History of accounting. Santiago de Chile: Editorial University of Santiago de Chile.
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