ІСТОРИЧНІ АСПЕКТИ ФОРМУВАННЯ БУХГАЛТЕРСЬКОГО ОБЛІКУ ЯК НАУКИ

Abstract

The article reveals the historical aspects of the formation of accounting as a science. The periodization of the development of accounting by stages is investigated. The formation of accounting opinion is revealed. The generalized classification of accounting accounts is carried out, based on their historical development. The preconditions of double entry occurrence and the order of its application are investigated. The decisive moment was the publication in 1494 of a book by the great Italian mathematician Luca Pacioli (1445-1517). "The sum of arithmetic, geometry, the doctrine of proportions and relations", the treatise of which "Treatise on Accounts and Records", contains a detailed description of the application of double-entry bookkeeping to the practice of a commercial enterprise. The emergence and development of accounting has become a logical and irreversible step in the historical development of human civilization. Over time, accounting is undergoing constant evolutionary changes, at each historical stage of development of society are expanding. The emergence of accounting is due to the very needs of life - the need to know the exact amount of property on the farm, and be able to determine the debt. History of the origin and development of accounting in Italy. The history of the science of accounting originates in Italy. It was here that the method of double entry arose and became widespread: in 1494, the Franciscan mathematician Luca Pacioli published a treatise, The Sum of Arithmetic, which marked the beginning of accounting. However, it was the forms of science that accounting acquired only after 1861, when three major schools of accounting emerged in Italy, namely the Lombard, the Tuscan, and the Venetian. The relevance of the research topic to analyze the stages of development of accounting. Only by researching the history of accounting can we understand the mistakes and shortcomings that were previously present in the organization and maintenance of accounting and exist to this day. The history of development, the formation of accounting makes it possible to realize that the source of the formation of economic accounting have existed for a long time. Elementary accounting is conducted by all owners who have a farm.