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History of Accounting Practices Timeline

The document outlines the timeline of accounting from 6000 BC to the present. Some of the key events mentioned include: - Clay tablets from Mesopotamia in 6000 BC provide evidence of early banking and record keeping of receipts and expenses. - King Hammurabi of Babylon codified early accounting practices in 2100 BC. - In the 6th-9th century AD, the Byzantine Empire issued the "Solidus" currency to facilitate international transactions and accounting. - In the 14th-15th century, merchants in Italy such as Francesco Datini pioneered the use of double-entry accounting in their business books. - In the 15th century, Friar Luca Pacioli published

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Alexandra Galeano
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77 views2 pages

History of Accounting Practices Timeline

The document outlines the timeline of accounting from 6000 BC to the present. Some of the key events mentioned include: - Clay tablets from Mesopotamia in 6000 BC provide evidence of early banking and record keeping of receipts and expenses. - King Hammurabi of Babylon codified early accounting practices in 2100 BC. - In the 6th-9th century AD, the Byzantine Empire issued the "Solidus" currency to facilitate international transactions and accounting. - In the 14th-15th century, merchants in Italy such as Francesco Datini pioneered the use of double-entry accounting in their business books. - In the 15th century, Friar Luca Pacioli published

Uploaded by

Alexandra Galeano
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as PDF, TXT or read online on Scribd

LINEA DE TIEMPO

CONTABILIDAD

6000AC - 3623AC
As proof of it was found a clay tablet
originating from Mesopotamia also
evidence of the first banking organization
is preserved, the temple of Babylon
however in greece laws were imposed, the
merchants had to keep books with
operations where they recorded the
receipts and expenses of the merchants.

2100 AC-356 AC
Hammurabi, Ihe does the coding where he
mentions accounting practice.
The legislation of King Solomon, stable 10
legistas to form "Court of Accounts".
Tablets made during the Empire and the
Republic by commoners.
The empire of Alexander the Great, his
market of goods grew so much that it
extended to Asia Minor.

SIGLO VI-IX -
1327 DC
In Constantinople the currency
"Solidus" is issued, used for
international transactions allowing
accounting.
Ansaldus Boilardus Genoese notary
formed a trade association, based on
income and expenditure
In Florence, a merchant named
Florentine carries a book with the
MUST and HABER method
"Maestri Rationali" watched over the
"sasseri" and kept the duplicates of
these books.

1340 DC - 1573 DC
"Cartulari" general ledger is preserved
in the state archive of Genoa.
Francesco Datini’s books show
double counting.
Benedetto Cotrugli Raugeo write
Della Mercadetura et mercante
perfetto"pioneer in the study of the
double game.

UENTE:HTTPS://[Link]/STORY/LINEA-DE-TIEMPO-CONTABILIDAD--
DHZYU5CRZAOXGUUQWUWCXYPY
LINEA DE TIEMPO
CONTABILIDAD

1445 DC- SIGLO XVII


Brother Luca de Paciolo specialized in
theology and mathematics.
Fray Luca de Paciolo studied the pinea
"Summa de arithmetica geometria".
Only the "Tractus XI" refers to double
registration.
Surgen los centros mercantiles,
profesionales con funciones de vigilar y
revisar la información contable.

SIGLO XVIII-
SIGLOXXI
There are accounting works containing
references to the history of accounting
techniques.
The accounts are subject to changes in the
origin of the accounts and the study of
accounting principles is initiated.
A new stage of accounting research begins.
Accounting books.
IFRS are implemented in many countries to
keep the accounts of organizations.

UENTE:HTTPS://[Link]/STORY/LINEA-DE-TIEMPO-CONTABILIDAD--
DHZYU5CRZAOXGUUQWUWCXYPY

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