Umlando of Accounting kusukela endulo kuze kube namuhla

Accounting, njengoba siwubona esikhathini sethu, isibe yomculo esiyinhloko olawula umsebenzi kwezomnotho kokubili ngaphakathi enhlanganweni efanayo, futhi izinhlangano ezinkulu. Lokhu ukunakekelwa njalo yonke imisebenzi futhi amarekhodi yonke imininingwane ngalokho okuhlobene inhlangano. idatha Accounting isetshenziswa ukuhlola umphumela inkampani namathemba ahambisana nako esikhathini esizayo. Amabhange nezinye izikhungo abolekise baningi idatha balandise isiqunto sokunikela imali-mboleko noma credit. Ngaphezu kwalokho, neziphathimandla zokulawula futhi uhlole idatha. Kusukela konke lokhu kusobala ukuthi indima ezimali omkhulu. Kodwa ukudala isimiso esinjalo kwadingeka achithe isikhathi esiningi. Ngakho-ke, sizoxoxa ngalokho ngumlando ezimali.

Izimpande zawo iya kude emuva in the mists isikhathi. Incwadi yokuqala, okusikhumbuza usuku ezimali avela 3500 ekhulwini BC. Accounting lwenziwe ngamapulangwe zobumba, futhi amyisa ababhali eBhabhiloni.

Njengoba sekunama-paper futhi kwathatha ubudlelwane ophucukile xaxa, ezimali sekulula kakhudlwana. Nokho, kuze kube namuhla ohlelweni kwaba isekude. Ngo izigodi ezahlukene akhawunti engalingani. abanikazi abaningi ngezikhathi ezithile uhlole amadokhumenti bese zokubhalisa izinhlangano ibhizinisi. Lokhu kwabonakala lokuqala ezazidingeka mabhuku. Kodwa-ke zonke zehla kuphela kokuqondisa ukuphepha impahla futhi bahlola njalo. Akekho wazama ukukala inzuzo futhi uthole ukuthi ngempumelelo ngokuziphatha umsebenti wetemnotfo.

Umlando accounting seluthole sikhonzi esaba negalelo elisha lapho laqanjwa entry double. Lokhu kwenzeka ngo-1340. Le ndlela, baqala ukusebenzisa abaphathizikhwama ka Genoa. Umlando accounting ebonisa ukuthi le ndlela iye yachazwa by Luca Pacioli. Ukuthi kubhekwa ngukhokho ezimali. Isiteji ukwethulwa kabili entry ibizwa ngokuthi ekuqaleni kohlelo yesimanje.
Konke yayilula. izinsiza Economic wayelingana isamba izikweletu kanye nezikweletu kanye nokulingana.

Ngesisekelo umthetho ezimali walaliswa phansi, lapho kushintsha kwenye ingxenye akhawunti kuholela izinguquko arc. Ngakho kukhona esele. Ngaphezu kwalokho, izinguquko kungenzeka kwenye ingxenye. Kodwa nencazelo okuphambene futhi inani elifanayo. Accounting kwaba umsebenzi owodwa ngaphezulu - sokunquma nekusebenta imisebenzi yezomnotho wanoma iyiphi inhlangano.

Umlando accounting ihlukaniswe izinkathi ezimbili. Ngoba kuqala kuhambisana nokuntuleka ezincwadi ukuziphatha kahle kwebhizinisi. Isikhathi sesibili kwaqala ngencwadi ukukhululwa Pacioli ku kabili nokubala uhlelo. It yaba incwadi yokuqala ku-accounting.

Kusukela ngekhulu le-17 izinkampani eziningi waqala finance eside lokuyoshumayela. Lokhu kwaholela yokuthi sekubika yaqedwa ekupheleni konyaka. Ngo 1673 France waqala ukuba zitshele lo ibhalansi yenkampani ngayinye, okufanele kanye njalo eminyakeni emibili.

Kancane kancane ngaba yasebhange wemboni. Ibhalansi ye ibhizinisi ukuvumela ukuhlola ikhono layo futhi yokuxazulula impikiswano yokuthi obolekisayo. Ukukhiqizwa amavolumu kuye kwakhula njengoba yamabhizinisi. Indima ezimpahleni ezingasuki phansi kule-balance sheet isibe abalulekile. Umcabango kwentengo.

Kube nesidingo kokubala izindleko. Umlando accounting kufike ukuphela ngo-1959 lapho edala ikhomishana ukuthi bahlakulele izimiso eziyisisekelo uhlelo lwezimali. Ngemva kwalokho, izinguquko ezinkulu iphutha.

Umlando yentuthuko accounting eRussia wahlupheka izikhathi zomlando eziningana. It kungenziwa ihlukaniswe izigaba ezintathu: inkathi Russian Empire, nenkathi yamaSoviet zanamuhla.

Kodwa lesi simiso ezimali aqhubeka aguquka namuhla. Izwe ngalinye has izici zayo siqu, kodwa eminyakeni yamuva nje kuye kwaba umkhuba ekuthuthukiseni amazinga emhlabeni jikelele.