Historical development of accounting and its economic essence

Authors

  • V. Nazarova Алматинская академия экономики и статистики
  • I. Selezneva Университет «Туран»

Keywords:

operations, pawnshop, Tuscan and Venetian schools, bookkeeping, balance management, inventory, integrated, synthetic, methodological, kollatsionny, mechanical, operational.

Abstract

This article shows the evolution of accounting and its place in modern society and enterprise management system. It reflects the actual processes of production, circulation, istribution and consumption, characterizes the financial condition of the company and serves as the basis for planning and analysis of its activities

References

1 Назарова В.Л. Бухгалтерский учет: учебное пособие. – Алматы: Кітап баспасы, 2011. – 245 с.
2 Соколов Я.В. Очерки по истории бухгалтерского учета. – М.: Финансы и статистика, 1991. – 400 с.
3 Малькова Т. Н. История бухгалтерского учета: учебник. – М.: Высшая школа, 2008. – 303 с.

How to Cite

Nazarova, V., & Selezneva, I. (2016). Historical development of accounting and its economic essence. Journal of Economic Research &Amp; Business Administration, 110(4). Retrieved from https://be.kaznu.kz/index.php/math/article/view/985