Search results
Results From The WOW.Com Content Network
The history of accounting or accountancy can be traced to ancient civilizations. [ 1 ] [ 2 ] [ 3 ] The early development of accounting dates to ancient Mesopotamia , and is closely related to developments in writing , counting and money [ 1 ] [ 4 ] [ 5 ] and early auditing systems by the ancient Egyptians and Babylonians . [ 2 ]
Accounting History is a quarterly peer-reviewed academic journal that covers the history of accounting. The journal's editors-in-chief are Carolyn Fowler (Victoria University of Wellington), [ 1 ] Carolyn Cordery (Aston University) [ 2 ] and Laura Maran (RMIT University).
The Academy of Accounting Historians' Journal and Notebook contain, respectively, scholarly research on accounting history and information on the activities of the Academy. The Accounting Pamphlets - Full-Text collection contains searchable full-text accounting pamphlets that are not under copyright.
Download as PDF; Printable version; In other projects Wikidata item; ... Pages in category "History of accounting" The following 16 pages are in this category, out of ...
Accounting, also known as accountancy, is the process of recording and processing information about economic entities, such as businesses and corporations. [1] [2] Accounting measures the results of an organization's economic activities and conveys this information to a variety of stakeholders, including investors, creditors, management, and regulators. [3]
The accounting equation is a statement of equality between the debits and the credits. The rules of debit and credit depend on the nature of an account. For the purpose of the accounting equation approach, all the accounts are classified into the following five types: assets, capital, liabilities, revenues/incomes, or expenses/losses.
Accounting History Review is a triannual peer-reviewed academic journal covering the history of accounting published by Routledge. It was formerly known as Accounting, Business and Financial History and was started in 1990. [1] In 2011 the journal was renamed as Accounting History Review. [1] The editor is Cheryl S. McWatters (University of ...
Generally Accepted Accounting Principles (GAAP) [a] is the accounting standard adopted by the U.S. Securities and Exchange Commission (SEC), [1] and is the default accounting standard used by companies based in the United States.