Home  Journals  International Accounting  29(323) - 2014 August

Forms of accounting: a historical aspect

Available online: 5 August 2014

Subject Heading: CHAPTER OF HISTORY

JEL Classification: 

Pages: 54-64

Article object of research "Accounting forms: the historical aspect" is the historical review of emergence and development of forms of bookkeeping, and subsequently accounting forms from old Italian to modern forms. Research objective is consideration of forms of bookkeeping and their evolution, and also formation of knowledge of history and regularities of development of the account, aspiration to make use of historical experience for improvement of the modern theory and practice of accounting, education of creative perception of accounting as constantly developing evolutionary system. In the course of research scientific methods are applied: analysis and synthesis, identification of relationships of cause and effect, and also monographic method, comparison method, graphic method. Works of known domestic and foreign scientists in the field of accounting and bookkeeping formed a methodological basis of research. As a result of research the difficult way of development of forms of bookkeeping, evolution of one forms of accounting from others taking into account feature of development of economy is shown: changes and expansions of production and economic communications, increases of requirements to registration work, changes in the legislation, complication of productions. In article the forms of the bookkeeping which haven't gained recognitions in registration work and on the basis of the above are also considered, the tree of development of forms of bookkeeping is developed. The results of research presented in article, can be applied in educational, methodical and scientific work and are intended for laymen: scientists, students, bachelors, masters, graduate students, the teachers interested in this area of research. Thus, in article conditions and the factors which have influenced development of forms of bookkeeping are defined, distinctive features of each form of accounting, their merits and demerits are generalized, the difficult way of development of forms of bookkeeping is shown.

Keywords: accounting, bookkeeping form, account form, registration registers, history of development of the account and bookkeeping, memorial and order, journal and order, Magazine-main

References:

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