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History of the bookkeeping

Management accounting in modern Russian conditions determined by the Federal Law on Accounting, which, depending on the volume of your work makes it possible to organize the bookkeeping for small businesses in several ways: create your own bookkeeping service, bookkeeping transfer specialist company based on a contract for accounting services, or the head itself to do the accounting personally. But it was not always like this.

Accounting management in Ancient Egypt

It all began several thousand years ago in the Nile Valley, when people learned how to make papyrus. This can be considered a milestone, when the book-keeping in ancient Egypt. The facts of economic life at that time were recorded on papyrus scrolls. The ancient Egyptians basic accounting technique was inventory. As the owner of all movable and immovable property was Pharaoh, all the bookkeeping was carried out for him and on his behalf.

We were engaged in light of the ancient accountant, called at that time scribes. The official position of the scribe was unusually high and was equivalent to the status of the media king mufflers - the person is inviolable. It is not surprising, since the bookkeeping required special knowledge - the ability to read and write, know a great number of signs and be able to apply them in practice.

To placing subjected to everything from land and ending products, household goods and materials: knives, lamps, aromatherapy oils ... The volume of your work was simply colossal.Obviously, the pharaoh himself could not perform accounting, and organizations that could take accounting in those days there was not. In modern parlance, the Pharaoh was forced to create their own accounts with an incredible number of scribes and bear the tremendous cost of maintaining them.

Ancient Egypt can be called a home inventory, ie current financial accounting and control and the founder of the introduction of registration of the primary accounting documents - the basis of accounting.

Much has changed since then. Methods and methodology of accounting constantly changed and improved. Modern entrepreneur is not necessarily create its own team of accountants, because there are outsourcing companies that offer accounting services business.


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